
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC7456]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                    CHAPTER 76--JUDICIAL PROCEEDINGS
 
                       Subchapter C--The Tax Court
 
                           PART II--PROCEDURE
 
Sec. 7456. Administration of oaths and procurement of testimony


(a) In general

    For the efficient administration of the functions vested in the Tax 
Court or any division thereof, any judge or special trial judge of the 
Tax Court, the clerk of the court or his deputies, as such, or any other 
employee of the Tax Court designated in writing for the purpose by the 
chief judge, may administer oaths, and any judge or special trial judge 
of the Tax Court may examine witnesses and require, by subpoena ordered 
by the Tax Court or any division thereof and signed by the judge or 
special trial judge (or by the clerk of the Tax Court or by any other 
employee of the Tax Court when acting as deputy clerk)--
        (1) the attendance and testimony of witnesses, and the 
    production of all necessary returns, books, papers, documents, 
    correspondence, and other evidence, from any place in the United 
    States at any designated place of hearing, or
        (2) the taking of a deposition before any designated individual 
    competent to administer oaths under this title. In the case of a 
    deposition the testimony shall be reduced to writing by the 
    individual taking the deposition or under his direction and shall 
    then be subscribed by the deponent.

(b) Production of records in the case of foreign corporations, foreign 
        trusts or estates and nonresident alien individuals

    The Tax Court or any division thereof, upon motion and notice by the 
Secretary, and upon good cause shown therefor, shall order any foreign 
corporation, foreign trust or estate, or nonresident alien individual, 
who has filed a petition with the Tax Court, to produce, or, upon 
satisfactory proof to the Tax Court or any of its divisions, that the 
petitioner is unable to produce, to make available to the Secretary, 
and, in either case, to permit the inspection, copying, or photographing 
of, such books, records, documents, memoranda, correspondence and other 
papers, wherever situated, as the Tax Court or any division thereof, may 
deem relevant to the proceedings and which are in the possession, 
custody or control of the petitioner, or of any person directly or 
indirectly under his control or having control over him or subject to 
the same common control. If the petitioner fails or refuses to comply 
with any of the provisions of such order, after reasonable time for 
compliance has been afforded to him, the Tax Court or any division 
thereof, upon motion, shall make an order striking out pleadings or 
parts thereof, or dismissing the proceeding or any part thereof, or 
rendering a judgment by default against the petitioner. For the purpose 
of this subsection, the term ``foreign trust or estate'' includes an 
estate or trust, any fiduciary of which is a foreign corporation or 
nonresident alien individual; and the term ``control'' is not limited to 
legal control.

(c) Incidental powers

    The Tax Court and each division thereof shall have power to punish 
by fine or imprisonment, at its discretion, such contempt of its 
authority, and none other, as--
        (1) misbehavior of any person in its presence or so near thereto 
    as to obstruct the administration of justice;
        (2) misbehavior of any of its officers in their official 
    transactions; or
        (3) disobedience or resistance to its lawful writ, process, 
    order, rule, decree, or command.

It shall have such assistance in the carrying out of its lawful writ, 
process, order, rule, decree, or command as is available to a court of 
the United States. The United States marshal for any district in which 
the Tax Court is sitting shall, when requested by the chief judge of the 
Tax Court, attend any session of the Tax Court in such district.

(Aug. 16, 1954, ch. 736, 68A Stat. 885; Pub. L. 91-172, title IX, 
Secs. 956, 958, Dec. 30, 1969, 83 Stat. 732, 734; Pub. L. 94-455, title 
XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 95-600, 
title III, Sec. 336(b)(1), title V, Sec. 502(c), Nov. 6, 1978, 92 Stat. 
2841, 2879; Pub. L. 96-222, title I, Sec. 105(a)(1)(B), Apr. 1, 1980, 94 
Stat. 218; Pub. L. 97-164, title I, Sec. 153(a), Apr. 2, 1982, 96 Stat. 
47; Pub. L. 97-248, title IV, Sec. 402(c)(13), Sept. 3, 1982, 96 Stat. 
668; Pub. L. 97-362, title I, Sec. 106(c), Oct. 25, 1982, 96 Stat. 1730; 
Pub. L. 98-369, div. A, title IV, Secs. 463(a), 464(a)-(c), July 18, 
1984, 98 Stat. 824; Pub. L. 99-514, title XV, Secs. 1555(a), 1556(b)(1), 
Oct. 22, 1986, 100 Stat. 2754, 2755.)


                               Amendments

    1986--Subsec. (c). Pub. L. 99-514, Sec. 1556(b)(1), redesignated 
subsec. (e) as (c). Former subsec. (c), which provided for the 
appointment of special trial judges, was struck out.
    Pub. L. 99-514, Sec. 1555(a), inserted last sentence.
    Subsec. (d). Pub. L. 99-514, Sec. 1556(b)(1), struck out subsec. (d) 
which set out proceedings which could be assigned to special trial 
judges appointed under former subsec. (c).
    Subsec. (e). Pub. L. 99-514, Sec. 1556(b)(1), redesignated subsec. 
(e) as (c).
    1984--Subsec. (a). Pub. L. 98-369, Sec. 464(a), substituted 
``special trial judge'' for ``commissioner'' in three places.
    Subsec. (c). Pub. L. 98-369, Sec. 464(b), substituted ``Special 
trial judges'' for ``Commissioners'' in heading, and in text substituted 
``special trial judges'' for ``commissioners'' and ``special trial 
judge'' for ``commissioner''.
    Subsec. (d). Pub. L. 98-369, Sec. 464(c), substituted ``Special 
trial judges'' for ``Commissioners'' in heading, and substituted 
``special trial judges'' for ``commissioners'' and ``special trial 
judge'' for ``commissioner'' in provisions following par. (4).
    Pub. L. 98-369, Sec. 463(a), in amending subsec. (d) generally, 
struck out ``and'' at end of par. (2), substituted ``any proceeding'' 
for ``any other proceeding'' and ``$10,000; and'' for ``$5,000,'' in 
par. (3), added par. (4), and substituted ``any proceeding described in 
paragraph (1), (2), or (3), subject to such conditions and review as the 
court may provide'' for ``any such proceeding, subject to such 
conditions and review as the court may by rule provide'' in provisions 
following par. (4).
    1982--Subsec. (c). Pub. L. 97-362, Sec. 106(c)(2), struck out 
provision that the chief judge may assign proceedings under sections 
6226, 6228(a), 7428, 7463, 7476, 7477, and 7478 to be heard by the 
commissioners of the court, and that the court may authorize a 
commissioner to make the decision of the court with respect to such 
proceedings, subject to such conditions and review as the court may by 
rule provide. See subsec. (d) of this section.
    Pub. L. 97-248 inserted ``6226, 6228(a),'' after ``proceedings under 
sections''.
    Pub. L. 97-164 substituted ``Each commissioner shall receive pay at 
an annual rate determined under section 225 of the Federal Salary Act of 
1967 (2 U.S.C. 351-361), as adjusted by section 461 of title 28, United 
States Code, and also necessary traveling expenses and per diem 
allowances, as provided in subchapter I of chapter 57 of title 5, United 
States Code, while traveling on official business and away from 
Washington, District of Columbia'' for ``Each commissioner shall receive 
the same compensation and travel and subsistence allowances provided by 
law for commissioners of the United States Court of Claims''.
    Subsecs. (d), (e). Pub. L. 97-362, Sec. 106(c)(1), added subsec. (d) 
and redesignated former subsec. (d) as (e).
    1980--Subsec. (c). Pub. L. 96-222 substituted ``sections 7428, 
7463'' for ``sections 7428''.
    1978--Subsec. (a). Pub. L. 95-600, Sec. 502(c), substituted ``any 
judge or commissioner of the Tax Court'' for ``any judge of the Tax 
Court'' wherever appearing, and ``by the judge or commissioner'' for 
``by the judge'' after ``and signed''.
    Subsec. (c). Pub. L. 95-600, Sec. 336(b)(1), inserted provision that 
the chief judge may assign proceedings under sections 7428, 7476, 7477, 
and 7478 to be heard by the commissioners of the court, and the court 
may authorize a commissioner to make the decision of the court with 
respect to such proceedings, subject to such conditions and review as 
the court may by rule provide.
    1976--Subsec. (b). Pub. L. 94-455 struck out ``or his delegate'' 
after ``Secretary'' wherever appearing.
    1969--Subsec. (c). Pub. L. 91-172, Sec. 958, provided that 
commissioners be compensated at rates identical to those of 
commissioners of the United States Court of Claims, and substituted 
provisions authorizing the chief judge of the Tax Court to appoint 
Commissioners for provisions authorizing attorneys from the legal staff 
of the Tax Court to act as Commissioners.
    Subsec. (d). Pub. L. 91-172, Sec. 956, added subsec. (d).


                    Effective Date of 1986 Amendment

    Section 1555(b) of Pub. L. 99-514 provided that: ``The amendment 
made by this section [amending this section] shall take effect on the 
date of the enactment of this Act [Oct. 22, 1986].''
    Amendment by section 1556(b)(1) of Pub. L. 99-514 effective Oct. 22, 
1986, except as otherwise provided, see section 1556(c) of Pub. L. 99-
514, set out as an Effective Date note under section 7443A of this 
title.


                    Effective Date of 1984 Amendment

    Section 463(b) of Pub. L. 98-369 provided that: ``The amendment made 
by subsection (a) [amending this section] shall take effect as if 
enacted as part of the Miscellaneous Revenue Act of 1982 [Pub. L. 97-
362].''
    Section 464(e)(1) of Pub. L. 98-369 provided that: ``The amendments 
made by this section [amending this section and section 7471 of this 
title and enacting provisions set out below] shall take effect on the 
date of the enactment of this Act [July 18, 1984].''


                    Effective Date of 1982 Amendments

    Amendment by Pub. L. 97-248 applicable to partnership taxable years 
beginning after Sept. 3, 1982, with provision for the applicability of 
the amendment to any partnership taxable year ending after Sept. 3, 
1982, if the partnership, each partner, and each indirect partner 
requests such application and the Secretary of the Treasury or his 
delegate consents to such application, see section 407(a)(1), (3) of 
Pub. L. 97-248, set out as an Effective Date note under section 6221 of 
this title.
    Amendment by Pub. L. 97-164 effective Oct. 1, 1982, see section 402 
of Pub. L. 97-164, set out as a note under section 171 of Title 28, 
Judiciary and Judicial Procedure.


                    Effective Date of 1980 Amendment

    Section 105(b)(1) of Pub. L. 96-222 provided that: ``The amendments 
made by subsection (a)(1) [amending this section and section 7463 of 
this title] shall take effect on the date of the enactment of this Act 
[Apr. 1, 1980].''


                    Effective Date of 1978 Amendment

    Amendment by section 336(b)(1) of Pub. L. 95-600 applicable to 
requests for determinations made after Dec. 31, 1978, see section 336(d) 
of Pub. L. 95-600, set out as an Effective Date note under section 7478 
of this title.
    Amendment by section 502(c) of Pub. L. 95-600 effective Nov. 6, 
1978, see section 502(d)(2) of Pub. L. 95-600, set out as a note under 
section 7463 of this title.


                    Effective Date of 1969 Amendment

    Amendment by Pub. L. 91-172 effective Dec. 30, 1969, see section 
962(a) of Pub. L. 91-172, set out as a note under section 7441 of this 
title.


  References to Commissioners Deemed References to Special Trial Judges

    Section 464(e)(2) of Pub. L. 98-369 provided that: ``Any reference 
in any law to a commissioner of the Tax Court shall be treated as a 
reference to a special trial judge of the Tax Court.''


    Commissioners' Salaries Pending Changes Under Federal Salary Act

    Section 153(b) of Pub. L. 97-164, as amended by Pub. L. 99-514, 
Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that: ``Notwithstanding 
the amendment made by subsection (a) [amending this section], until such 
time as a change in the salary rate of a commissioner of the United 
States Tax Court occurs in accordance with section 7456(c) of the 
Internal Revenue Code of 1986 [formerly I.R.C. 1954], the salary of such 
commissioner shall be equal to the salary of a commissioner of the Court 
of Claims immediately prior to the effective date of this Act [Oct. 1, 
1982].''

                  Section Referred to in Other Sections

    This section is referred to in section 7457 of this title.
