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26 U.S.C. 7455: Service of processText contains those laws in effect through Public Law 119-120 (October 7, 2026).
From Title 26-INTERNAL REVENUE CODECHAPTER 76-JUDICIAL PROCEEDINGS
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§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 .)

Editorial Notes

Amendments

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

Statutory Notes and Related Subsidiaries

Effective Date of 1958 Amendment

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