The Secretary shall be represented by the Chief Counsel for the Internal Revenue Service or his delegate 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. No qualified person shall be denied admission to practice before the Tax Court because of his failure to be a member of any profession or calling.
Aug. 16, 1954, ch. 736 68A Stat. 884 Pub. L. 86–368, § 2(a)73 Stat. 648 Pub. L. 94–455, title XIX, § 1906(b)(13)(A)90 Stat. 1834 (, ; , , ; , , .)
Editorial Notes
Amendments
Pub. L. 94–4551976— struck out “or his delegate” after “Secretary”.
Pub. L. 86–3681959— substituted “Chief Counsel for the Internal Revenue Service or his delegate” for “Assistant General Counsel of the Treasury Department serving as Chief Counsel of the Internal Revenue Service, or the delegate of such Chief Counsel,”.
Statutory Notes and Related Subsidiaries
Effective Date of 1959 Amendment
Pub. L. 86–368section 7801 of this titlePub. L. 86–368section 3 of Pub. L. 86–368section 7801 of this titleAmendment by effective when Chief Counsel for Internal Revenue Service first appointed pursuant to amendment of by qualifies and takes office, see , set out as a note under .