26 U.S.C. § 7453
Rules of practice, procedure, and evidence
Except in the case of proceedings conducted under section 7436(c) or 7463, the proceedings of the Tax Court and its divisions shall be conducted in accordance with such rules of practice and procedure (other than rules of evidence) as the Tax Court may prescribe and in accordance with the Federal Rules of Evidence.
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Nearby sections (25 sections)
- 7442 · Jurisdiction
- 7443 · Membership
- 7443A · Special trial judges
- 7443B · Repealed. Pub. L. 110–458, title I, § 108(l), Dec. 23, 2008,…
- 7444 · Organization
- 7445 · Offices
- 7446 · Times and places of sessions
- 7447 · Retirement
- 7447A · Retirement for special trial judges
- 7448 · Annuities to surviving spouses and dependent children of judges…
- 7451 · Petitions
- 7452 · Representation of parties
- 7453 · Rules of practice, procedure, and evidence
- 7454 · Burden of proof in fraud, foundation manager, and transferee…
- 7455 · Service of process
- 7456 · Administration of oaths and procurement of testimony
- 7457 · Witness fees
- 7458 · Hearings
- 7459 · Reports and decisions
- 7460 · Provisions of special application to divisions
- 7461 · Publicity of proceedings
- 7462 · Publication of reports
- 7463 · Disputes involving $50,000 or less
- 7464 · Intervention by trustee of debtor’s estate
- 7465 · Provisions of special application to transferees