FEDERAL · 26 U.S.C. · Chapter 76
Witness fees
Current through Pub. L. 119-102
(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:
(1)Witnesses for Secretary
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.
(2)Other Witnesses
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.
Free access — add to your briefcase to read the full text and ask questions with AI
26 U.S.C. § 7457 (Witness fees) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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.