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U.S. Code/Title 26/§ 7475

Title 26

26

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26 U.S.C. § 7475.Chapter 76

§ 7475

Practice fee

Title 26
1 min read
Subchapter: The Tax Court

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((a)) ** In general** The Tax Court is authorized to impose a periodic registration fee on practitioners admitted to practice before such Court. The frequency and amount of such fee shall be determined by the Tax Court, except that such amount may not exceed $30 per year.

((b)) ** Use of fees** The fees described in subsection (a) shall be available to the Tax Court to employ independent counsel to pursue disciplinary matters and to provide services to pro se taxpayers.

§ 7474

Release: pl-119-111 (2026-09-18)

§ 7476

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