26 C.F.R. § 301.7452-1
Current through September 30, 2024
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.
26 C.F.R. §301.7452-1