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

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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.


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