Internal Revenue Code · 26 U.S.C.
§ 7455. Service of process
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. § 7455
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Enacted
- September 2, 1958 by Pub. L. 85–866
- Length
- 57 words · about 1 min to read
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.
(Aug. 16, 1954, ch. 736, 68A Stat. 884; Pub. L. 85–866, title I, § 89(b), Sept. 2, 1958, 72 Stat. 1665.)
Amendment history
From the source credit and the official notes, newest first.
- Enacted by Pub. L. 85–866
Where it sits in the Code
- Subtitle F Procedure and Administration
- Chapter 76 JUDICIAL PROCEEDINGS
- Subchapter C The Tax Court
- Part II PROCEDURE
Nearby sections
- § 7451 Petitions
- § 7452 Representation of parties
- § 7453 Rules of practice, procedure, and evidence
- § 7454 Burden of proof in fraud, foundation manager, and transferee cases
- § 7455 Service of process
- § 7456 Administration of oaths and procurement of testimony
- § 7457 Witness fees
- § 7458 Hearings
- § 7459 Reports and decisions
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial Notes
Amendments
1958—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.