§ 7475. Practice fee
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/usc/title-26/section-7475A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(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.)
Connections5 cite this
Cited by 5 sections
public-private-law
7 references not yet in our index
- Pub. L. 99–514, title XV, § 1553(a)
- 100 Stat. 2754
- Pub. L. 109–280, title VIII, § 860(a)
- 120 Stat. 1020
- Pub. L. 109–280
- Pub. L. 109–280, title VIII, § 860(b)
- Pub. L. 99–514, title XV, § 1553(c)
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§ 7475
Practice fee
Stat.×2
U.S.C.×2
Pub. L.×1
Pub. L.Pub. L. 99–514, title XV, § 1553(a)
Stat.100 Stat. 2754
Pub. L.Pub. L. 109–280, title VIII, § 860(a)
Stat.120 Stat. 1020
Pub. L.Pub. L. 109–280
Cites 7 · showing 5Cited by 5 across 3 sources