26 U.S. Code § 7474 - Fee for transcript of record
The Tax Court is authorized to fix a fee, not in excess of the fee fixed by law to be charged and collected therefor by the clerks of the district courts, for comparing, or for preparing and comparing, a transcript of the record, or for copying any record, entry, or other paper and the comparison and certification thereof.
Source(Aug. 16, 1954, ch. 736, 68A Stat. 888.)