§ 7455. Service of process

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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.)

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U.S. Code

Timely mailing treated as timely filing and paying
§ 7502

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Aug. 16, 1954, ch. 736
68A Stat. 884
Pub. L. 85–866, title I, § 89(b)
72 Stat. 1665
Pub. L. 85–866
section 89(d) of Pub. L. 85–866

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§ 7455

Service of process

U.S.C.§ 7502

ActAug. 16, 1954, ch. 736

Stat.68A Stat. 884

Pub. L.Pub. L. 85–866, title I, § 89(b)

Stat.72 Stat. 1665

Pub. L.Pub. L. 85–866

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