FEDERAL · 26 U.S.C. · Chapter Subchapter C—The Tax Court
Witness fees
26 U.S.C. § 7457
This text of 26 U.S.C. § 7457 (Witness fees) 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. § 7457.
Text
(a)Amount
Any witness summoned or whose deposition is taken under section 7456 shall receive the same fees and mileage as witnesses in courts of the United States.
(b)Payment
Such fees and mileage and the expenses of taking any such deposition shall be paid as follows:
In the case of witnesses for the Secretary, such payments shall be made by the Secretary out of any moneys appropriated for the collection of internal revenue taxes, and may be made in advance.
In the case of any other witnesses, such payments shall be made, subject to rules prescribed by the Tax Court, by the party at whose instance the witness appears or the deposition is taken.
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Related
Douglas L. Hadsell v. Commissioner Internal Revenue Service
107 F.3d 750 (Ninth Circuit, 1997)
Byers v. United States Tax Court
211 F. Supp. 3d 240 (District of Columbia, 2016)
Source Credit
History
(Aug. 16, 1954, ch. 736, 68A Stat. 886; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
Editorial Notes
Editorial Notes
Amendments
1976—Subsec. (b)(1). Pub. L. 94–455 struck out "or his delegate" after "Secretary" wherever appearing.
Amendments
1976—Subsec. (b)(1). Pub. L. 94–455 struck out "or his delegate" after "Secretary" wherever appearing.
Cite This Page — Counsel Stack
Bluebook (online)
26 U.S.C. § 7457, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/7457.