
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: 26USC7458]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                    CHAPTER 76--JUDICIAL PROCEEDINGS
 
                       Subchapter C--The Tax Court
 
                           PART II--PROCEDURE
 
Sec. 7458. Hearings

    Notice and opportunity to be heard upon any proceeding instituted 
before the Tax Court shall be given to the taxpayer and the Secretary. 
If an opportunity to be heard upon the proceeding is given before a 
division of the Tax Court, neither the taxpayer nor the Secretary shall 
be entitled to notice and opportunity to be heard before the Tax Court 
upon review, except upon a specific order of the chief judge. Hearings 
before the Tax Court and its divisions shall be open to the public, and 
the testimony, and, if the Tax Court so requires, the argument, shall be 
stenographically reported. The Tax Court is authorized to contract (by 
renewal of contract or otherwise) for the reporting of such hearings, 
and in such contract to fix the terms and conditions under which 
transcripts will be supplied by the contractor to the Tax Court and to 
other persons and agencies.

(Aug. 16, 1954, ch. 736, 68A Stat. 886; Pub. L. 94-455, title XIX, 
Sec. 1906(b)(13)(A), (L), Oct. 4, 1976, 90 Stat. 1834, 1835.)


                               Amendments

    1976--Pub. L. 94-455 struck out ``or his delegate'' after 
``Secretary'' and struck out ``nor his delegate'' after ``nor the 
Secretary''.

                  Section Referred to in Other Sections

    This section is referred to in section 6110 of this title.
