[USC02] 26 USC 7455: Service of process
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26 USC 7455: Service of process Text contains those laws in effect on November 17, 2019
From Title 26-INTERNAL REVENUE CODESubtitle F-Procedure and AdministrationCHAPTER 76-JUDICIAL PROCEEDINGSSubchapter C-The Tax CourtPART II-PROCEDURE

§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 .)

Amendments

1958-Pub. L. 85–866 inserted "certified mail or" before "registered mail".

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.