U.S. Code » Title 26 » Subtitle Subtitle F— Procedure and Administration › Chapter CHAPTER 76— JUDICIAL PROCEEDINGS › Subchapter Subchapter C— The Tax Court › Part PART II— PROCEDURE

26 U.S.C. § 7457

Witness fees

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(a) Amount

Any witness summoned or whose deposition is taken under section 7456 shall receive the same fees and mileage as witnesses in courts of the United States.

(b) PaymentSuch fees and mileage and the expenses of taking any such deposition shall be paid as follows:(1) Witnesses for Secretary

In the case of witnesses for the Secretary, such payments shall be made by the Secretary out of any moneys appropriated for the collection of internal revenue taxes, and may be made in advance.

(2) Other Witnesses

In the case of any other witnesses, such payments shall be made, subject to rules prescribed by the Tax Court, by the party at whose instance the witness appears or the deposition is taken.

(Aug. 16, 1954, ch. 736, 68A Stat. 886; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)Editorial NotesAmendments

1976—Subsec. (b)(1). Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

Notes of Decisions
Cited in 2 cases, 1997–2016 · leading case: Byers v. United States Tax Court, 211 F. Supp. 3d 240 (D.D.C. 2016).
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Byers v. United States Tax Court, 211 F. Supp. 3d 240 (D.D.C. 2016). · cites it 2× “Byers relied on a citation to 26 U.S.C. § 7457 in-his administrative appeal.”
Douglas L. Hadsell v. Comm'r Internal Revenue Serv., 107 F.3d 750 (9th Cir. 1997). “147(c); see also Fed.R.Civ.P. 45(b) (setting out analogous requirements).”
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