26 USC 7475: Practice fee
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26 USC 7475: Practice fee Text contains those laws in effect on January 4, 1995
From Title 26-INTERNAL REVENUE CODESubtitle F-Procedure and AdministrationCHAPTER 76-JUDICIAL PROCEEDINGSSubchapter C-The Tax CourtPART III-MISCELLANEOUS PROVISIONS
Jump To: Source CreditEffective Date

§7475. Practice fee

(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.

(b) Use of fees

The fees described in subsection (a) shall be available to the Tax Court to employ independent counsel to pursue disciplinary matters.

(Added Pub. L. 99–514, title XV, §1553(a), Oct. 22, 1986, 100 Stat. 2754 .)

Effective Date

Section 1553(c) of Pub. L. 99–514 provided that: "The amendments made by this section [enacting this section and amending sections 7472 and 7473 of this title] shall take effect on January 1, 1987."

Section Referred to in Other Sections

This section is referred to in sections 7472, 7473 of this title.