Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 7475
Practice fee
Official textgovinfo.govlast amended
# (a)
In general The Tax Court is authorized to impose a periodic registration fee on practitioners admitted to practice before such Court. The frequency and amount of such fee shall be determined by the Tax Court, except that such amount may not exceed $30 per year.
# (b)
Use of fees The fees described in subsection (a) shall be available to the Tax Court to employ independent counsel to pursue disciplinary matters and to provide services to pro se taxpayers.
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Nearby sections (25 sections)
- 7461 · Publicity of proceedings
- 7462 · Publication of reports
- 7463 · Disputes involving $50,000 or less
- 7464 · Intervention by trustee of debtor's estate
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- 7466 · Judicial conduct and disability procedures
- 7470 · Administration
- 7470A · Judicial conference
- 7471 · Employees
- 7472 · Expenditures
- 7473 · Disposition of fees
- 7474 · Fee for transcript of record
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- 7477 · Declaratory judgments relating to value of certain gifts
- 7478 · Declaratory judgments relating to status of certain governmental…
- 7479 · Declaratory judgments relating to eligibility of estate with…
- 7481 · Date when Tax Court decision becomes final
- 7482 · Courts of review
- 7483 · Notice of appeal
- 7484 · Change of incumbent in office
- 7485 · Bond to stay assessment and collection
- 7486 · Refund, credit, or abatement of amounts disallowed
- 7487 · Cross references
- 7491 · Burden of proof