Current through Pub. L. 119-100Open in workspace

§ 7453 Rules of practice, procedure, and evidence

Except in the case of proceedings conducted under section or , 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.

(Aug. 16, 1954, ch. 736, 68A Stat. 884; Pub. L. 91–172, title IX, § 960(f), Dec. 30, 1969, 83 Stat. 734; Pub. L. 105–34, title XIV, § 1454(b)(3), Aug. 5, 1997, 111 Stat. 1057; Pub. L. 114–113, div. Q, title IV, § 425(a), Dec. 18, 2015, 129 Stat. 3125.)

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 7453

Source: decipher.legal/usc/26/7453 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)