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

§ 7475 Practice fee

(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.

(Added Pub. L. 99–514, title XV, § 1553(a), Oct. 22, 1986, 100 Stat. 2754; amended Pub. L. 109–280, title VIII, § 860(a), Aug. 17, 2006, 120 Stat. 1020.)

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 7475

Source: decipher.legal/usc/26/7475 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)