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Internal Revenue Code · 26 U.S.C.

§ 7453. Rules of practice, procedure, and evidence

In force Text current through Public Law 119-121 (October 9, 2026) release point 119-121

Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).

Cite as 26 U.S.C. § 7453

At a glance

Read from the text, the source credit and the official notes. Not part of the law.

Status
In force
Enacted
December 30, 1969 by Pub. L. 91–172
Last amended
December 18, 2015 by Pub. L. 114–113
Amendments
2 dated changes in the source credit
Length
100 words · about 1 min to read
Cross-references
cites 1; cited by 3 Code sections and 0 other regulations

Except in the case of proceedings conducted under section 7436(c) or 7463, the proceedings of the Tax Court and its divisions shall be conducted in accordance with such rules of practice and procedure (other than rules of evidence) as the Tax Court may prescribe and in accordance with the Federal Rules of Evidence.

(Aug. 16, 1954, ch. 736, 68A Stat. 884; Pub. L. 91–172, title IX, § 960(f), Dec. 30, 1969, 83 Stat. 734; Pub. L. 105–34, title XIV, § 1454(b)(3), Aug. 5, 1997, 111 Stat. 1057; Pub. L. 114–113, div. Q, title IV, § 425(a), Dec. 18, 2015, 129 Stat. 3125.)

Cross-references

Computed from the citations in the text of Title 26 and 26 CFR.

This section cites 1 other section

Cited by 3 Code sections

Amendment history

From the source credit and the official notes, newest first.

  1. Amended by Pub. L. 114–113
  2. Amended by Pub. L. 105–34
  3. Enacted by Pub. L. 91–172

Where it sits in the Code

  1. Subtitle F Procedure and Administration
  2. Chapter 76 JUDICIAL PROCEEDINGS
  3. Subchapter C The Tax Court
  4. Part II PROCEDURE

Nearby sections

Official notes

Show the Law Revision Counsel's notes (amendments, effective dates)

Editorial Notes

References in Text

The Federal Rules of Evidence, referred to in text, are set out in the Appendix to Title 28, Judiciary and Judicial Procedure.

Amendments

2015—Pub. L. 114–113 substituted “the Federal Rules of Evidence” for “the rules of evidence applicable in trials without a jury in the United States District Court of the District of Columbia”.

1997—Pub. L. 105–34 substituted “section 7436(c) or 7463” for “section 7463”.

1969—Pub. L. 91–172 inserted reference to the exception in the case of proceedings conducted under section 7463 of this title.

Statutory Notes and Related Subsidiaries

Effective Date of 2015 Amendment

Pub. L. 114–113, div. Q, title IV, § 425(b), Dec. 18, 2015, 129 Stat. 3125, provided that: “The amendment made by this section [amending this section] shall apply to proceedings commenced after the date of the enactment of this Act [Dec. 18, 2015] and, to the extent that it is just and practicable, to all proceedings pending on such date.”

Effective Date of 1969 Amendment

Amendment by Pub. L. 91–172 effective one year after Dec. 30, 1969, see section 962(e) of Pub. L. 91–172, set out as an Effective Date note under section 7463 of this title.

Tax Court Rule Making Not Affected

Authority of Tax Court to prescribe rules under this section unaffected by amendments of title IV of Pub. L. 100–702, see section 405 of Pub. L. 100–702, set out as a note under section 2071 of Title 28, Judiciary and Judicial Procedure.