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Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
2026-07-06 10:51:44 -04:00

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LegalText 26 U.S.C. § 7470 Administration us united_states_code code_section 26 INTERNAL REVENUE CODE 76 JUDICIAL PROCEEDINGS 7470 26 U.S.C. § 7470 current 119-100 2026-06-26 official https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip /us/usc/t26/s7470 data/legal/raw/us/code/title-26/usc26.xml 1be42c9b6c32e450f36e7305ef7b9f46a7b550e158c8b31df5f6c08c17a6c2f7 a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 e1aa9ec5f060deec65b6fc2ffd4f6bdb07ec668122ac58cb0300f834364b8dba 2026-07-04 official
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26 U.S.C. § 7470 - Administration

Text

Notwithstanding any other provision of law, the Tax Court may exercise, for purposes of management, administration, and expenditure of funds of the Court, the authorities provided for such purposes by any provision of law (including any limitation with respect to such provision of law) applicable to a court of the United States (as that term is defined in section 451 of title 28, United States Code), except to the extent that such provision of law is inconsistent with a provision of this subchapter.

(Added Pub. L. 114113, div. Q, title IV, § 432(a), Dec. 18, 2015, 129 Stat. 3126.)