§ 7452. Representation of parties
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The Secretary shall be represented by the Chief Counsel for the Internal Revenue Service or his delegate in the same manner before the Tax Court as he has heretofore been represented in proceedings before such Court. The taxpayer shall continue to be represented in accordance with the rules of practice prescribed by the Court. No qualified person shall be denied admission to practice before the Tax Court because of his failure to be a member of any profession or calling.
(Aug. 16, 1954, ch. 736, 68A Stat. 884; Pub. L. 86–368, § 2(a), Sept. 22, 1959, 73 Stat. 648; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
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- Aug. 16, 1954, ch. 736
- 68A Stat. 884
- Pub. L. 86–368, § 2(a)
- 73 Stat. 648
- Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
- 90 Stat. 1834
- Pub. L. 94–455
- Pub. L. 86–368
- section 3 of Pub. L. 86–368
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§ 7452
Representation of parties
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 884
Pub. L.Pub. L. 86–368, § 2(a)
Stat.73 Stat. 648
Pub. L.Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
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