
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC7452]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                    CHAPTER 76--JUDICIAL PROCEEDINGS
 
                       Subchapter C--The Tax Court
 
                           PART II--PROCEDURE
 
Sec. 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.

(Aug. 16, 1954, ch. 736, 68A Stat. 884; Pub. L. 86-368, Sec. 2(a), Sept. 
22, 1959, 73 Stat. 648; Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), 
Oct. 4, 1976, 90 Stat. 1834.)


                               Amendments

    1976--Pub. L. 94-455 struck out ``or his delegate'' after 
``Secretary''.
    1959--Pub. L. 86-368 substituted ``Chief Counsel for the Internal 
Revenue Service or his delegate'' for ``Assistant General Counsel of the 
Treasury Department serving as Chief Counsel of the Internal Revenue 
Service, or the delegate of such Chief Counsel,''.


                    Effective Date of 1959 Amendment

    Amendment by Pub. L. 86-368 effective when Chief Counsel for 
Internal Revenue Service first appointed pursuant to amendment of 
section 7801 of this title by Pub. L. 86-368 qualifies and takes office, 
see section 3 of Pub. L. 86-368, set out as a note under section 7801 of 
this title.
