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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. § 7470A Judicial conference us united_states_code code_section 26 INTERNAL REVENUE CODE 76 JUDICIAL PROCEEDINGS 7470A 26 U.S.C. § 7470A 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/s7470A data/legal/raw/us/code/title-26/usc26.xml 2bd79f8a0cf2fb5ccdac615dec768558642a7194097293dd500f4640c785f726 a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 0812d27224230feafdf90f76dbd37abc67f913bab3f279c0947fa5da1c8e872e 2026-07-04 official
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26 U.S.C. § 7470A - Judicial conference

Text

(a) Judicial conference The chief judge may summon the judges and special trial judges of the Tax Court to an annual judicial conference, at such time and place as the chief judge shall designate, for the purpose of considering the business of the Tax Court and recommending means of improving the administration of justice within the jurisdiction of the Tax Court. The Tax Court shall provide by its rules for representation and active participation at such conferences by persons admitted to practice before the Tax Court and by other persons active in the legal profession.

(b) Registration fee The Tax Court may impose a reasonable registration fee on persons (other than judges and special trial judges of the Tax Court) participating at judicial conferences convened pursuant to subsection (a). Amounts so received by the Tax Court shall be available to the Tax Court to defray the expenses of such conferences.

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