
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: 26USC7455]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                    CHAPTER 76--JUDICIAL PROCEEDINGS
 
                       Subchapter C--The Tax Court
 
                           PART II--PROCEDURE
 
Sec. 7455. Service of process

    The mailing by certified mail or registered mail of any pleading, 
decision, order, notice, or process in respect of proceedings before the 
Tax Court shall be held sufficient service of such pleading, decision, 
order, notice, or process.

(Aug. 16, 1954, ch. 736, 68A Stat. 884; Pub. L. 85-866, title I, 
Sec. 89(b), Sept. 2, 1958, 72 Stat. 1665.)


                               Amendments

    1958--Pub. L. 85-866 inserted ``certified mail or'' before 
``registered mail''.


                    Effective Date of 1958 Amendment

    Amendment by Pub. L. 85-866 applicable only if mailing occurs after 
Sept. 2, 1958, see section 89(d) of Pub. L. 85-866, set out as a note 
under section 7502 of this title.
