26 U.S. Code § 7475 - Practice fee
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(a) In general
The Tax Court is authorized to impose a periodic registration fee on practitioners admitted to practice before such Court. The frequency and amount of such fee shall be determined by the Tax Court, except that such amount may not exceed $30 per year.
Source(Added Pub. L. 99–514, title XV, § 1553(a),Oct. 22, 1986, 100 Stat. 2754; amended Pub. L. 109–280, title VIII, § 860(a),Aug. 17, 2006, 120 Stat. 1020.)
2006—Subsec. (b). Pub. L. 109–280inserted “and to provide services to pro se taxpayers” before period at end.
Effective Date of 2006 Amendment
Pub. L. 109–280, title VIII, § 860(b),Aug. 17, 2006, 120 Stat. 1020, provided that: “The amendment made by this section [amending this section] shall take effect on the date of the enactment of this Act [Aug. 17, 2006].”
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