26 USC § 7465
Provisions of special application to transferees
through Public Law 119-27, except Public Law 119-21
(1) For rules of burden of proof in transferee proceedings, see section 6902(a).
(2) For authority of Tax Court to prescribe rules by which a transferee of property of a taxpayer shall be entitled to examine books, records and other evidence, see section 6902(b).
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