Treasury Regulations (26 C.F.R.)
26 CFR § 301.7452-1
Representation of parties.
Official textecfr.govlast amended
The Commissioner shall be represented by the Chief Counsel for the Internal Revenue Service in the same manner before the Tax Court as he has heretofore been represented in proceedings before such Court. The taxpayer shall continue to be represented in accordance with the rules of practice prescribed by the Court.
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In this part (40 sections)
- 301.7425-2 · Discharge of liens; nonjudicial sales.
- 301.7425-3 · Discharge of liens; special rules.
- 301.7425-4 · Discharge of liens; redemption by United States.
- 301.7426-1 · Civil actions by persons other than taxpayers.
- 301.7426-2 · Recovery of damages in certain cases.
- 301.7429-1 · Review of jeopardy and termination assessment and jeopardy…
- 301.7429-2 · Review of jeopardy and termination assessment and jeopardy…
- 301.7429-3 · Review of jeopardy and termination assessment and jeopardy…
- 301.7430-0 · Table of contents.
- 301.7430-1 · Exhaustion of administrative remedies.
- 301.7430-2 · Requirements and procedures for recovery of reasonable…
- 301.7430-3 · Administrative proceeding and administrative proceeding…
- 301.7430-4 · Reasonable administrative costs.
- 301.7430-5 · Prevailing party.
- 301.7430-6 · Effective/applicability dates.
- 301.7430-7 · Qualified offers.
- 301.7430-8 · Administrative costs incurred in damage actions for…
- 301.7432-1 · Civil cause of action for failure to release a lien.
- 301.7433-1 · Civil cause of action for certain unauthorized collection…
- 301.7433-2 · Civil cause of action for violation of section 362 or 524…
- 301.7452-1 · Representation of parties.
- 301.7454-1 · Burden of proof in fraud and transferee cases.
- 301.7454-2 · Burden of proof in foundation manager, etc. cases.
- 301.7456-1 · Administration of oaths and procurement of testimony;…
- 301.7457-1 · Witness fees.
- 301.7458-1 · Hearings.
- 301.7461-1 · Publicity of proceedings.
- 301.7476-1 · Declaratory judgments.
- 301.7477-1 · Declaratory judgments relating to the value of certain…
- 301.7481-1 · Date when Tax Court decision becomes final; decision…
- 301.7482-1 · Courts of review; venue.
- 301.7483-1 · Petition for review.
- 301.7484-1 · Change of incumbent in office.
- 301.7502-1 · Timely mailing of documents and payments treated as timely…
- 301.7503-1 · Time for performance of acts where last day falls on…
- 301.7505-1 · Sale of personal property acquired by the United States.
- 301.7506-1 · Administration of real estate acquired by the United…
- 301.7507-1 · Banks and trust companies covered.
- 301.7507-2 · Scope of section generally.
- 301.7507-3 · Segregated or transferred assets.