
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: 26USC7475]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                    CHAPTER 76--JUDICIAL PROCEEDINGS
 
                       Subchapter C--The Tax Court
 
                   PART III--MISCELLANEOUS PROVISIONS
 
Sec. 7475. Practice fee


(a) In general

    The Tax Court is authorized to impose a periodic registration fee on 
practitioners admitted to practice before such Court. The frequency and 
amount of such fee shall be determined by the Tax Court, except that 
such amount may not exceed $30 per year.

(b) Use of fees

    The fees described in subsection (a) shall be available to the Tax 
Court to employ independent counsel to pursue disciplinary matters.

(Added Pub. L. 99-514, title XV, Sec. 1553(a), Oct. 22, 1986, 100 Stat. 
2754.)


                             Effective Date

    Section 1553(c) of Pub. L. 99-514 provided that: ``The amendments 
made by this section [enacting this section and amending sections 7472 
and 7473 of this title] shall take effect on January 1, 1987.''

                  Section Referred to in Other Sections

    This section is referred to in sections 7472, 7473 of this title.
