26 U.S.C. § 7455

Current through P.L. 118-47 (published on www.congress.gov on 03/23/2024)

Section 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.

26 U.S.C. § 7455

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

EDITORIAL NOTES

AMENDMENTS1958- 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.

Tax Court

The term "Tax Court" means the United States Tax Court.