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

§ 7455 Service of process

The mailing by certified mail or registered mail of any pleading, decision, order, notice, or process in respect of proceedings before the Tax Court shall be held sufficient service of such pleading, decision, order, notice, or process.

(Aug. 16, 1954, ch. 736, 68A Stat. 884; Pub. L. 85–866, title I, § 89(b), Sept. 2, 1958, 72 Stat. 1665.)

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 7455

Source: decipher.legal/usc/26/7455 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)