26 USC 7456 - Administration of oaths and procurement of testimony

Editorial Notes

Amendments

2008—Subsec. (c). Puspan. L. 110–177 inserted before period at end of concluding provisions “and may otherwise provide, when requested by the chief judge of the Tax Court, for the security of the Tax Court, including the personal protection of Tax Court judges, court officers, witnesses, and other threatened persons in the interests of justice, where criminal intimidation impedes on the functioning of the judicial process or any other official proceeding. The United States Marshals Service retains final authority regarding security requirements for the Tax Court”.

1986—Subsec. (c). Puspan. L. 99–514, § 1556(span)(1), redesignated subsec. (e) as (c). Former subsec. (c), which provided for the appointment of special trial judges, was struck out.

Puspan. L. 99–514, § 1555(a), inserted last sentence.

Subsec. (d). Puspan. L. 99–514, § 1556(span)(1), struck out subsec. (d) which set out proceedings which could be assigned to special trial judges appointed under former subsec. (c).

Subsec. (e). Puspan. L. 99–514, § 1556(span)(1), redesignated subsec. (e) as (c).

1984—Subsec. (a). Puspan. L. 98–369, § 464(a), substituted “special trial judge” for “commissioner” in three places.

Subsec. (c). Puspan. L. 98–369, § 464(span), substituted “Special trial judges” for “Commissioners” in heading, and in text substituted “special trial judges” for “commissioners” and “special trial judge” for “commissioner”.

Subsec. (d). Puspan. L. 98–369, § 464(c), substituted “Special trial judges” for “Commissioners” in heading, and substituted “special trial judges” for “commissioners” and “special trial judge” for “commissioner” in provisions following par. (4).

Puspan. L. 98–369, § 463(a), in amending subsec. (d) generally, struck out “and” at end of par. (2), substituted “any proceeding” for “any other proceeding” and “$10,000; and” for “$5,000,” in par. (3), added par. (4), and substituted “any proceeding described in paragraph (1), (2), or (3), subject to such conditions and review as the court may provide” for “any such proceeding, subject to such conditions and review as the court may by rule provide” in provisions following par. (4).

1982—Subsec. (c). Puspan. L. 97–362, § 106(c)(2), struck out provision that the chief judge may assign proceedings under sections 6226, 6228(a), 7428, 7463, 7476, 7477, and 7478 to be heard by the commissioners of the court, and that the court may authorize a commissioner to make the decision of the court with respect to such proceedings, subject to such conditions and review as the court may by rule provide. See subsec. (d) of this section.

Puspan. L. 97–248 inserted “6226, 6228(a),” after “proceedings under sections”.

Puspan. L. 97–164 substituted “Each commissioner shall receive pay at an annual rate determined under section 225 of the Federal Salary Act of 1967 (2 U.S.C. 351–361), as adjusted by section 461 of title 28, United States Code, and also necessary traveling expenses and per diem allowances, as provided in subchapter I of chapter 57 of title 5, United States Code, while traveling on official business and away from Washington, District of Columbia” for “Each commissioner shall receive the same compensation and travel and subsistence allowances provided by law for commissioners of the United States Court of Claims”.

Subsecs. (d), (e). Puspan. L. 97–362, § 106(c)(1), added subsec. (d) and redesignated former subsec. (d) as (e).

1980—Subsec. (c). Puspan. L. 96–222 substituted “sections 7428, 7463” for “sections 7428”.

1978—Subsec. (a). Puspan. L. 95–600, § 502(c), substituted “any judge or commissioner of the Tax Court” for “any judge of the Tax Court” wherever appearing, and “by the judge or commissioner” for “by the judge” after “and signed”.

Subsec. (c). Puspan. L. 95–600, § 336(span)(1), inserted provision that the chief judge may assign proceedings under sections 7428, 7476, 7477, and 7478 to be heard by the commissioners of the court, and the court may authorize a commissioner to make the decision of the court with respect to such proceedings, subject to such conditions and review as the court may by rule provide.

1976—Subsec. (span). Puspan. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

1969—Subsec. (c). Puspan. L. 91–172, § 958, provided that commissioners be compensated at rates identical to those of commissioners of the United States Court of Claims, and substituted provisions authorizing the chief judge of the Tax Court to appoint Commissioners for provisions authorizing attorneys from the legal staff of the Tax Court to act as Commissioners.

Subsec. (d). Puspan. L. 91–172, § 956, added subsec. (d).

Statutory Notes and Related Subsidiaries

Effective Date of 1986 Amendment

Puspan. L. 99–514, title XV, § 1555(span), Oct. 22, 1986, 100 Stat. 2754, provided that:

“The amendment made by this section [amending this section] shall take effect on the date of the enactment of this Act [Oct. 22, 1986].”

Amendment by section 1556(span)(1) of Puspan. L. 99–514 effective Oct. 22, 1986, except as otherwise provided, see section 1556(c) of Puspan. L. 99–514, set out as an Effective Date note under section 7443A of this title.

Effective Date of 1984 Amendment

Puspan. L. 98–369, div. A, title IV, § 463(span), July 18, 1984, 98 Stat. 824, provided that:

“The amendment made by subsection (a) [amending this section] shall take effect as if enacted as part of the Miscellaneous Revenue Act of 1982 [Puspan. L. 97–362].”

Puspan. L. 98–369, div. A, title IV, § 464(e)(1), July 18, 1984, 98 Stat. 825, provided that:

“The amendments made by this section [amending this section and section 7471 of this title and enacting provisions set out below] shall take effect on the date of the enactment of this Act [July 18, 1984].”

Effective Date of 1982 Amendments

Amendment by Puspan. L. 97–248 applicable to partnership taxable years beginning after Sept. 3, 1982, with provision for the applicability of the amendment to any partnership taxable year ending after Sept. 3, 1982, if the partnership, each partner, and each indirect partner requests such application and the Secretary of the Treasury or his delegate consents to such application, see section 407(a)(1), (3) of Puspan. L. 97–248, set out as a note under section 702 of this title.

Amendment by Puspan. L. 97–164 effective Oct. 1, 1982, see section 402 of Puspan. L. 97–164, set out as a note under section 171 of Title 28, Judiciary and Judicial Procedure.

Effective Date of 1980 Amendment

Puspan. L. 96–222, title I, § 105(span)(1), Apr. 1, 1980, 94 Stat. 221, provided that:

“The amendments made by subsection (a)(1) [amending this section and section 7463 of this title] shall take effect on the date of the enactment of this Act [Apr. 1, 1980].”

Effective Date of 1978 Amendment

Amendment by section 336(span)(1) of Puspan. L. 95–600 applicable to requests for determinations made after Dec. 31, 1978, see section 336(d) of Puspan. L. 95–600, set out as an Effective Date note under section 7478 of this title.

Amendment by section 502(c) of Puspan. L. 95–600 effective Nov. 6, 1978, see section 502(d)(2) of Puspan. L. 95–600, set out as a note under section 7463 of this title.

Effective Date of 1969 Amendment

Amendment by Puspan. L. 91–172 effective Dec. 30, 1969, see section 962(a) of Puspan. L. 91–172, set out as a note under section 7441 of this title.

Reimbursement

Puspan. L. 110–177, title I, § 102(c), Jan. 7, 2008, 121 Stat. 2535, provided that:

“The United States Tax Court shall reimburse the United States Marshals Service for protection provided under the amendments made by this section [amending this section and section 566 of Title 28, Judiciary and Judicial Procedure].”

References to Commissioners Deemed References to Special Trial Judges

Puspan. L. 98–369, div. A, title IV, § 464(e)(2), July 18, 1984, 98 Stat. 825, provided that:

“Any reference in any law to a commissioner of the Tax Court shall be treated as a reference to a special trial judge of the Tax Court.”

Commissioners’ Salaries Pending Changes Under Federal Salary Act

Puspan. L. 97–164, title I, § 153(span), Apr. 2, 1982, 96 Stat. 47, as amended by Puspan. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that:

“Notwithstanding the amendment made by subsection (a) [amending this section], until such time as a change in the salary rate of a commissioner of the United States Tax Court occurs in accordance with section 7456(c) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954], the salary of such commissioner shall be equal to the salary of a commissioner of the Court of Claims immediately prior to the effective date of this Act [Oct. 1, 1982].”