Except in the case of proceedings conducted under section 7436(c) or 7463, the proceedings of the Tax Court and its divisions shall be conducted in accordance with such rules of practice and procedure (other than rules of evidence) as the Tax Court may prescribe and in accordance with the Federal Rules of Evidence.
26 U.S. Code § 7453. Rules of practice, procedure, and evidence
References in Text
1997—Pub. L. 105–34 substituted “section 7436(c) or 7463” for “section 7463”.
Effective Date of 2015 Amendment
Effective Date of 1969 Amendment