26 U.S. Code § 7455 - Service of process

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.)

1958—Pub. L. 85–866inserted “certified mail or” before “registered mail”.
Effective Date of 1958 Amendment

Amendment by Pub. L. 85–866applicable only if mailing occurs after Sept. 2, 1958, see section 89(d) ofPub. L. 85–866, set out as a note under section 7502 of this title.

The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.

The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013

An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.

26 USCDescription of ChangeSession YearPublic LawStatutes at Large


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