Treasury Regulations · 26 CFR
§ 301.7452-1. Representation of parties.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 7452
Cite as 26 CFR § 301.7452-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- 32 FR 15241, Nov. 3, 1967, unless otherwise noted.
- Issued under
- 26 U.S.C. § 7452
- Length
- 51 words · about 1 min to read
The Commissioner shall be represented by the Chief Counsel for the Internal Revenue Service in the same manner before the Tax Court as he has heretofore been represented in proceedings before such Court. The taxpayer shall continue to be represented in accordance with the rules of practice prescribed by the Court.
Where it sits in 26 CFR
- Subchapter F Procedure and administration
- Part 301 Procedure and administration
- Subpart ECFR94f366dd75fae71 Judicial Proceedings
- Civil Actions by the United States
Nearby sections
- § 301.7430-8 Administrative costs incurred in damage actions for violations of section 362 or 524 of the Bankruptcy Code.
- § 301.7432-1 Civil cause of action for failure to release a lien.
- § 301.7433-1 Civil cause of action for certain unauthorized collection actions.
- § 301.7433-2 Civil cause of action for violation of section 362 or 524 of the Bankruptcy Code.
- § 301.7452-1 Representation of parties.
- § 301.7454-1 Burden of proof in fraud and transferee cases.
- § 301.7454-2 Burden of proof in foundation manager, etc. cases.
- § 301.7456-1 Administration of oaths and procurement of testimony; production of records of foreign corporations, foreign trusts or estates and nonresident alien individuals.
- § 301.7457-1 Witness fees.