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26 CFR Part 301 Procedure and Administration - complete›PART 301—PROCEDURE AND ADMINISTRATION›Judicial Proceedings›Civil Actions by the United States

§ 301.7452-1 Representation of parties.

26 CFR Part 301 Procedure and Administration - complete · 2026-09-26 edition · updated 2026-10-03 · California

The Commissioner shall be represented by the Chief Counsel for the Internal Revenue Service in the same manner before the Tax Court as he has heretofore been represented in proceedings before such Court. The taxpayer shall continue to be represented in accordance with the rules of practice prescribed by the Court.

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▸Contents — 26 CFR Part 301 Procedure and Administration - complete
26 CFR Part 301 Procedure and Administration - complete

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