FEDERAL · 26 U.S.C. · Chapter Subchapter C—The Tax Court
Service of process
26 U.S.C. § 7455
This text of 26 U.S.C. § 7455 (Service of process) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 U.S.C. § 7455.
Text
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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Source Credit
History
(Aug. 16, 1954, ch. 736, 68A Stat. 884; Pub. L. 85–866, title I, §89(b), Sept. 2, 1958, 72 Stat. 1665.)
Editorial Notes
Editorial Notes
Amendments
1958—Pub. L. 85–866 inserted "certified mail or" before "registered mail".
Statutory Notes and Related Subsidiaries
Effective Date of 1958 Amendment
Amendment 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.
Amendments
1958—Pub. L. 85–866 inserted "certified mail or" before "registered mail".
Statutory Notes and Related Subsidiaries
Effective Date of 1958 Amendment
Amendment 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.
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Bluebook (online)
26 U.S.C. § 7455, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/7455.