Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 7457
Witness fees
# (a)
Amount Any witness summoned or whose deposition is taken under section 7456 shall receive the same fees and mileage as witnesses in courts of the United States.
# (b)
Payment Such fees and mileage and the expenses of taking any such deposition shall be paid as follows:
# (1)
Witnesses for Secretary In the case of witnesses for the Secretary, such payments shall be made by the Secretary out of any moneys appropriated for the collection of internal revenue taxes, and may be made in advance.
# (2)
Other Witnesses In the case of any other witnesses, such payments shall be made, subject to rules prescribed by the Tax Court, by the party at whose instance the witness appears or the deposition is taken.
Source: view the official text
Nearby sections (25 sections)
- 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
- 7466 · Judicial conduct and disability procedures
- 7470 · Administration
- 7470A · Judicial conference
- 7471 · Employees