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 § 301.7484-1
26 CFR § 301.7484-1
Change of incumbent in office
June 25, 2020
CFR

When the incumbent of the office of Commissioner changes, no substitution of the name of his successor shall be required in proceedings pending before any appellate court reviewing the action of the Tax Court.

miscellaneous provisions

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§ 301.7483-1 Petition for review
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§ 301.7502-1 Timely mailing of documents and payments treated as timely filing and paying

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