1. U.S. Code
  2. title 26
  3. subtitle F
  4. chapter 76
  5. subchapter C
  6. part II
  7. § 7455

View all text of Part II [§ 7451 - § 7466]

§ 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.

(Aug. 16, 1954, ch. 736, 68A Stat. 884; Pub. L. 85–866, title I, § 89(b), Sept. 2, 1958, 72 Stat. 1665.)

CITE AS: 26 USC 7455