Except in the case of proceedings conducted under section 7436(c) or 7463, the proceedings of the Tax Court and its divisions shall be conducted in accordance with such rules of practice and procedure (other than rules of evidence) as the Tax Court may prescribe and in accordance with the Federal Rules of Evidence.
Aug. 16, 1954, ch. 73668A Stat. 884Pub. L. 91–172, title IX, § 960(f)83 Stat. 734Pub. L. 105–34, title XIV, § 1454(b)(3)111 Stat. 1057Pub. L. 114–113, div. Q, title IV, § 425(a)129 Stat. 3125(, ; , , ; , , ; , , .)
Editorial Notes
References in Text
The Federal Rules of Evidence, referred to in text, are set out in the Appendix to Title 28, Judiciary and Judicial Procedure.
Amendments
Pub. L. 114–1132015— substituted “the Federal Rules of Evidence” for “the rules of evidence applicable in trials without a jury in the United States District Court of the District of Columbia”.
Pub. L. 105–341997— substituted “section 7436(c) or 7463” for “section 7463”.
Pub. L. 91–172section 7463 of this title1969— inserted reference to the exception in the case of proceedings conducted under .
Statutory Notes and Related Subsidiaries
Effective Date of 2015 Amendment
Pub. L. 114–113, div. Q, title IV, § 425(b)129 Stat. 3125
Effective Date of 1969 Amendment
Pub. L. 91–172section 962(e) of Pub. L. 91–172section 7463 of this titleAmendment by effective one year after , see , set out as an Effective Date note under .
Tax Court Rule Making Not Affected
Pub. L. 100–702section 405 of Pub. L. 100–702section 2071 of Title 28Authority of Tax Court to prescribe rules under this section unaffected by amendments of title IV of , see , set out as a note under , Judiciary and Judicial Procedure.