26 USC § 7455
Service of process
October 30, 2020
The mailing by certified mail or registered mail of any pleading, decision, order, notice, or process in respect of proceedings before the Tax Court shall be held sufficient service of such pleading, decision, order, notice, or process.
Amendments
1958—Pub. L. 85–866 inserted "certified mail or" before "registered mail".
Effective Date of 1958 Amendment
Amendment by Pub. L. 85–866 applicable only if mailing occurs after Sept. 2, 1958, see section 89(d) of Pub. L. 85–866, set out as a note under section 7502 of this title.
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