Sec. 432. ADMINISTRATION, JUDICIAL CONFERENCE, AND FEES
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## SEC. 432 ADMINISTRATION, JUDICIAL CONFERENCE, AND FEES ###
(a)In General Part III of subchapter C of chapter 76 is amended by inserting before section 7471 the following new sections: > > ## “SEC. 7470 ADMINISTRATION > > **[**[26 U.S.C. 7470](/us/usc/t26/s7470)**]** > > “Notwithstanding any other provision of law, the Tax Court may exercise, for purposes of management, administration, and expenditure of funds of the Court, the authorities provided for such purposes by any provision of law (including any limitation with respect to such provision of law) applicable to a court of the United States (as that term is defined in section 451 of title 28, United States Code), except to the extent that such provision of law is inconsistent with a provision of this subchapter. > > > ## “SEC. 7470A JUDICIAL CONFERENCE > > **[**[26 U.S.C. 7470A](/us/usc/t26/s7470A)**]** > > > ### “(a) Judicial Conference > > The chief judge may summon the judges and special trial judges of the Tax Court to an annual judicial conference, at such time and place as the chief judge shall designate, for the purpose of considering the business of the Tax Court and recommending means of improving the administration of justice within the jurisdiction of the Tax Court. The Tax Court shall provide by its rules for representation and active participation at such conferences by persons admitted to practice before the Tax Court and by other persons active in the legal profession. > > > ### “(b) Registration Fee > > The Tax Court may impose a reasonable registration fee on persons (other than judges and special trial judges of the Tax Court) participating at judicial conferences convened pursuant to subsection (a). Amounts so received by the Tax Court shall be available to the Tax Court to defray the expenses of such conferences.” > . ###
(b)Disposition of Fees Section 7473 is amended to read as follows: > > ## “SEC. 7473 DISPOSITION OF FEES > > “Except as provided in sections 7470A and 7475, all fees received by the Tax Court pursuant to this title shall be deposited into a special fund of the Treasury to be available to offset funds appropriated for the operation and maintenance of the Tax Court.” > . ###
(c)Clerical Amendments The table of sections for part III of subchapter C of chapter 76 is amended by inserting before the item relating to section 7471 the following new items:" “Sec. 7470. Administration. “Sec. 7470A. Judicial conference.” ". ### Part 3 CLARIFICATION RELATING TO UNITED STATES TAX COURT
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- 26 USC 7470A
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