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2016 US Code
Title 26 - Internal Revenue Code
Subtitle F - Procedure and Administration
Chapter 76 - Judicial Proceedings
Subchapter C - The Tax Court
Part II - Procedure
Sec. 7455 - Service of process
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| 26 U.S.C. § 7455 (2016) |
| §7455. Service of process |
|
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. |
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(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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AMENDMENTS
1958—Pub. L. 85–866 inserted "certified mail or" before "registered mail". EFFECTIVE DATE OF 1958 AMENDMENTAmendment by Pub. L. 85–866 applicable only if mailing occurs after Sept. 2, 1958, see section 89(d) of Pub. L. 85–866, set out as a note under section 7502 of this title. |
| United States Code, 2012 Edition, Supplement 4, Title 26 - INTERNAL REVENUE CODE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 76 - JUDICIAL PROCEEDINGS Subchapter C - The Tax Court PART II - PROCEDURE Sec. 7455 - Service of process |
| section 7455 |
| 2016 |
| January 6, 2017 |
| No |
| standard |
| 72 Stat. 1665 |
| Public Law 85-866 |
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