26 U.S.C. § 7452
The Secretary shall be represented by the Chief Counsel for the Internal Revenue Service or his delegate 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. No qualified person shall be denied admission to practice before the Tax Court because of his failure to be a member of any profession or calling.
26 U.S.C. § 7452
EDITORIAL NOTES
AMENDMENTS1976-Pub. L. 94-455 struck out "or his delegate" after "Secretary". 1959-Pub. L. 86-368 substituted "Chief Counsel for the Internal Revenue Service or his delegate" for "Assistant General Counsel of the Treasury Department serving as Chief Counsel of the Internal Revenue Service, or the delegate of such Chief Counsel,".
STATUTORY NOTES AND RELATED SUBSIDIARIES
EFFECTIVE DATE OF 1959 AMENDMENT Amendment by Pub. L. 86-368 effective when Chief Counsel for Internal Revenue Service first appointed pursuant to amendment of section 7801 of this title by Pub. L. 86-368 qualifies and takes office, see section 3 of Pub. L. 86-368, set out as a note under section 7801 of this title.
- Secretary
- The term "Secretary" means the Secretary of the Treasury or his delegate.
- Tax Court
- The term "Tax Court" means the United States Tax Court.
- person
- The term "person" shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation.
- taxpayer
- The term "taxpayer" means any person subject to any internal revenue tax.