
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: 26USC7461]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                    CHAPTER 76--JUDICIAL PROCEEDINGS
 
                       Subchapter C--The Tax Court
 
                           PART II--PROCEDURE
 
Sec. 7461. Publicity of proceedings


(a) General rule

    Except as provided in subsection (b), all reports of the Tax Court 
and all evidence received by the Tax Court and its divisions, including 
a transcript of the stenographic report of the hearings, shall be public 
records open to the inspection of the public.

(b) Exceptions

         (1) Trade secrets or other confidential information

        The Tax Court may make any provision which is necessary to 
    prevent the disclosure of trade secrets or other confidential 
    information, including a provision that any document or information 
    be placed under seal to be opened only as directed by the court.

                         (2) Evidence, etc.

        After the decision of the Tax Court in any proceeding has become 
    final, the Tax Court may, upon motion of the taxpayer or the 
    Secretary, permit the withdrawal by the party entitled thereto of 
    originals of books, documents, and records, and of models, diagrams, 
    and other exhibits, introduced in evidence before the Tax Court or 
    any division; or the Tax Court may, on its own motion, make such 
    other disposition thereof as it deems advisable.

(Aug. 16, 1954, ch. 736, 68A Stat. 887; Pub. L. 94-455, title XIX, 
Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 98-369, div. 
A, title IV, Sec. 465(a), July 18, 1984, 98 Stat. 825.)


                               Amendments

    1984--Pub. L. 98-369, in amending section generally, designated 
existing provisions as subsecs. (a) and (b)(2), added subsec. (b)(1), 
and in subsec. (b)(2), as so designated, struck out reference to the 
Secretary's delegate.
    1976--Pub. L. 94-455 struck out ``or his delegate'' after 
``Secretary''.


                    Effective Date of 1984 Amendment

    Section 465(b) of Pub. L. 98-369 provided that: ``The amendment made 
by subsection (a) [amending this section] shall take effect on the date 
of the enactment of this Act [July 18, 1984].''

                  Section Referred to in Other Sections

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