26 U.S.C. § 7452
Representation of parties
The Secretary shall be represented by the Chief Counsel for the Internal Revenue Service or his delegate 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. No qualified person shall be denied admission to practice before the Tax Court because of his failure to be a member of any profession or calling.
Notes of Decisions
Cited in 2
cases, 2009–2014 · leading case: Loving v. Internal Revenue Serv., 742 F.3d 1013 (D.C. Cir. 2014).
Loving v. Internal Revenue Serv., 742 F.3d 1013 (D.C. Cir. 2014). “§ 32 (discussing “practice before the Patent and Trademark Office”); 26 U.S.C. § 7452 (practice before the tax court); 15 U.”
John B. Rice v. Comm'r IRS (11th Cir. 2009). “” 26 U.S.C. § 7452 . Tax Court Rule 200 provides that a pro se taxpayer may be assisted in the Tax Court by a nonlawyer who has filed an application, passed a written exam, and been sponsored by at least two tax-court practitioners.”
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