1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter F - PROCEDURE AND ADMINISTRATION
  4. Part 301 - PROCEDURE AND ADMINISTRATION
  5. Subpart - Judicial Proceedings
  6. Topic - Civil Actions by the United States
  7. 26 CFR § 301.7452-1
26 CFR § 301.7452-1
Representation of parties
June 25, 2020
CFR

The Commissioner shall be represented by the Chief Counsel for the Internal Revenue Service in the same manner before the Tax Court as he has heretofore been represented in proceedings before such Court. The taxpayer shall continue to be represented in accordance with the rules of practice prescribed by the Court.

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§ 301.7433-2 Civil cause of action for violation of section 362 or 524 of the Bankruptcy Code
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§ 301.7454-2 Burden of proof in foundation manager, etc. cases

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