
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: 26USC7457]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                    CHAPTER 76--JUDICIAL PROCEEDINGS
 
                       Subchapter C--The Tax Court
 
                           PART II--PROCEDURE
 
Sec. 7457. Witness fees


(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) Payment

    Such 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, 
Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)


                               Amendments

    1976--Subsec. (b)(1). Pub. L. 94-455 struck out ``or his delegate'' 
after ``Secretary'' wherever appearing.
