US Code

Public Law 119-73 (01/23/2026)

26 U.S.C. § 7456

Administration of oaths and procurement of testimony

(a)

In general

For the efficient administration of the functions vested in the Tax Court or any division thereof, any judge or special trial judge of the Tax Court, the clerk of the court or his deputies, as such, or any other employee of the Tax Court designated in writing for the purpose by the chief judge, may administer oaths, and any judge or special trial judge of the Tax Court may examine witnesses and require, by subpoena ordered by the Tax Court or any division thereof and signed by the judge or special trial judge (or by the clerk of the Tax Court or by any other employee of the Tax Court when acting as deputy clerk)—
(1)
the attendance and testimony of witnesses, and the production of all necessary returns, books, papers, documents, correspondence, and other evidence, from any place in the United States at any designated place of hearing, or
(2)
the taking of a deposition before any designated individual competent to administer oaths under this title. In the case of a deposition the testimony shall be reduced to writing by the individual taking the deposition or under his direction and shall then be subscribed by the deponent.
(b)

Production of records in the case of foreign corporations, foreign trusts or estates and nonresident alien individuals

The Tax Court or any division thereof, upon motion and notice by the Secretary, and upon good cause shown therefor, shall order any foreign corporation, foreign trust or estate, or nonresident alien individual, who has filed a petition with the Tax Court, to produce, or, upon satisfactory proof to the Tax Court or any of its divisions, that the petitioner is unable to produce, to make available to the Secretary, and, in either case, to permit the inspection, copying, or photographing of, such books, records, documents, memoranda, correspondence and other papers, wherever situated, as the Tax Court or any division thereof, may deem relevant to the proceedings and which are in the possession, custody or control of the petitioner, or of any person directly or indirectly under his control or having control over him or subject to the same common control. If the petitioner fails or refuses to comply with any of the provisions of such order, after reasonable time for compliance has been afforded to him, the Tax Court or any division thereof, upon motion, shall make an order striking out pleadings or parts thereof, or dismissing the proceeding or any part thereof, or rendering a judgment by default against the petitioner. For the purpose of this subsection, the term “foreign trust or estate” includes an estate or trust, any fiduciary of which is a foreign corporation or nonresident alien individual; and the term “control” is not limited to legal control.

(c)

Incidental powers

The Tax Court and each division thereof shall have power to punish by fine or imprisonment, at its discretion, such contempt of its authority, and none other, as—
(1)
misbehavior of any person in its presence or so near thereto as to obstruct the administration of justice;
(2)
misbehavior of any of its officers in their official transactions; or
(3)
disobedience or resistance to its lawful writ, process, order, rule, decree, or command.
It shall have such assistance in the carrying out of its lawful writ, process, order, rule, decree, or command as is available to a court of the United States. The United States marshal for any district in which the Tax Court is sitting shall, when requested by the chief judge of the Tax Court, attend any session of the Tax Court in such district and may otherwise provide, when requested by the chief judge of the Tax Court, for the security of the Tax Court, including the personal protection of Tax Court judges, court officers, witnesses, and other threatened persons in the interests of justice, where criminal intimidation impedes on the functioning of the judicial process or any other official proceeding. The United States Marshals Service retains final authority regarding security requirements for the Tax Court.

Aug. 16, 1954, ch. 73668A Stat. 885Pub. L. 91–172, title IX83 Stat. 732Pub. L. 94–455, title XIX, § 1906(b)(13)(A)90 Stat. 1834Pub. L. 95–600, title III, § 336(b)(1)92 Stat. 2841Pub. L. 96–222, title I, § 105(a)(1)(B)94 Stat. 218Pub. L. 97–164, title I, § 153(a)96 Stat. 47Pub. L. 97–248, title IV, § 402(c)(13)96 Stat. 668Pub. L. 97–362, title I, § 106(c)96 Stat. 1730Pub. L. 98–369, div. A, title IV98 Stat. 824Pub. L. 99–514, title XV100 Stat. 2754Pub. L. 110–177, title I, § 102(b)121 Stat. 2535(, ; , §§ 956, 958, , , 734; , , ; , title V, § 502(c), , , 2879; , , ; , , ; , , ; , , ; , §§ 463(a), 464(a)–(c), , ; , §§ 1555(a), 1556(b)(1), , , 2755; , , .)

Editorial Notes

Amendments

Pub. L. 110–1772008—Subsec. (c). inserted before period at end of concluding provisions “and may otherwise provide, when requested by the chief judge of the Tax Court, for the security of the Tax Court, including the personal protection of Tax Court judges, court officers, witnesses, and other threatened persons in the interests of justice, where criminal intimidation impedes on the functioning of the judicial process or any other official proceeding. The United States Marshals Service retains final authority regarding security requirements for the Tax Court”.

Pub. L. 99–514, § 1556(b)(1)1986—Subsec. (c). , redesignated subsec. (e) as (c). Former subsec. (c), which provided for the appointment of special trial judges, was struck out.

Pub. L. 99–514, § 1555(a), inserted last sentence.

Pub. L. 99–514, § 1556(b)(1)Subsec. (d). , struck out subsec. (d) which set out proceedings which could be assigned to special trial judges appointed under former subsec. (c).

Pub. L. 99–514, § 1556(b)(1)Subsec. (e). , redesignated subsec. (e) as (c).

Pub. L. 98–369, § 464(a)1984—Subsec. (a). , substituted “special trial judge” for “commissioner” in three places.

Pub. L. 98–369, § 464(b)Subsec. (c). , substituted “Special trial judges” for “Commissioners” in heading, and in text substituted “special trial judges” for “commissioners” and “special trial judge” for “commissioner”.

Pub. L. 98–369, § 464(c)Subsec. (d). , substituted “Special trial judges” for “Commissioners” in heading, and substituted “special trial judges” for “commissioners” and “special trial judge” for “commissioner” in provisions following par. (4).

Pub. L. 98–369, § 463(a), in amending subsec. (d) generally, struck out “and” at end of par. (2), substituted “any proceeding” for “any other proceeding” and “$10,000; and” for “$5,000,” in par. (3), added par. (4), and substituted “any proceeding described in paragraph (1), (2), or (3), subject to such conditions and review as the court may provide” for “any such proceeding, subject to such conditions and review as the court may by rule provide” in provisions following par. (4).

Pub. L. 97–362, § 106(c)(2)1982—Subsec. (c). , struck out provision that the chief judge may assign proceedings under sections 6226, 6228(a), 7428, 7463, 7476, 7477, and 7478 to be heard by the commissioners of the court, and that the court may authorize a commissioner to make the decision of the court with respect to such proceedings, subject to such conditions and review as the court may by rule provide. See subsec. (d) of this section.

Pub. L. 97–248 inserted “6226, 6228(a),” after “proceedings under sections”.

Pub. L. 97–1642 U.S.C. 351–361section 461 of title 28 substituted “Each commissioner shall receive pay at an annual rate determined under section 225 of the Federal Salary Act of 1967 (), as adjusted by , United States Code, and also necessary traveling expenses and per diem allowances, as provided in subchapter I of chapter 57 of title 5, United States Code, while traveling on official business and away from Washington, District of Columbia” for “Each commissioner shall receive the same compensation and travel and subsistence allowances provided by law for commissioners of the United States Court of Claims”.

Pub. L. 97–362, § 106(c)(1)Subsecs. (d), (e). , added subsec. (d) and redesignated former subsec. (d) as (e).

Pub. L. 96–2221980—Subsec. (c). substituted “sections 7428, 7463” for “sections 7428”.

Pub. L. 95–600, § 502(c)1978—Subsec. (a). , substituted “any judge or commissioner of the Tax Court” for “any judge of the Tax Court” wherever appearing, and “by the judge or commissioner” for “by the judge” after “and signed”.

Pub. L. 95–600, § 336(b)(1)Subsec. (c). , inserted provision that the chief judge may assign proceedings under sections 7428, 7476, 7477, and 7478 to be heard by the commissioners of the court, and the court may authorize a commissioner to make the decision of the court with respect to such proceedings, subject to such conditions and review as the court may by rule provide.

Pub. L. 94–4551976—Subsec. (b). struck out “or his delegate” after “Secretary” wherever appearing.

Pub. L. 91–172, § 9581969—Subsec. (c). , provided that commissioners be compensated at rates identical to those of commissioners of the United States Court of Claims, and substituted provisions authorizing the chief judge of the Tax Court to appoint Commissioners for provisions authorizing attorneys from the legal staff of the Tax Court to act as Commissioners.

Pub. L. 91–172, § 956Subsec. (d). , added subsec. (d).

Statutory Notes and Related Subsidiaries

Effective Date of 1986 Amendment

Pub. L. 99–514, title XV, § 1555(b)100 Stat. 2754

“The amendment made by this section [amending this section] shall take effect on the date of the enactment of this Act [].”
, , , provided that:

section 1556(b)(1) of Pub. L. 99–514section 1556(c) of Pub. L. 99–514section 7443A of this titleAmendment by effective , except as otherwise provided, see , set out as an Effective Date note under .

Effective Date of 1984 Amendment

Pub. L. 98–369, div. A, title IV, § 463(b)98 Stat. 824

Pub. L. 97–362“The amendment made by subsection (a) [amending this section] shall take effect as if enacted as part of the Miscellaneous Revenue Act of 1982 [].”
, , , provided that:

Pub. L. 98–369, div. A, title IV, § 464(e)(1)98 Stat. 825

section 7471 of this title“The amendments made by this section [amending this section and and enacting provisions set out below] shall take effect on the date of the enactment of this Act [].”
, , , provided that:

Effective Date of 1982 Amendments

Pub. L. 97–248Pub. L. 97–248section 702 of this titleAmendment by applicable to partnership taxable years beginning after , with provision for the applicability of the amendment to any partnership taxable year ending after , if the partnership, each partner, and each indirect partner requests such application and the Secretary of the Treasury or his delegate consents to such application, see section 407(a)(1), (3) of , set out as a note under .

Pub. L. 97–164section 402 of Pub. L. 97–164section 171 of Title 28Amendment by effective , see , set out as a note under , Judiciary and Judicial Procedure.

Effective Date of 1980 Amendment

Pub. L. 96–222, title I, § 105(b)(1)94 Stat. 221

section 7463 of this title“The amendments made by subsection (a)(1) [amending this section and ] shall take effect on the date of the enactment of this Act [].”
, , , provided that:

Effective Date of 1978 Amendment

section 336(b)(1) of Pub. L. 95–600section 336(d) of Pub. L. 95–600section 7478 of this titleAmendment by applicable to requests for determinations made after , see , set out as an Effective Date note under .

section 502(c) of Pub. L. 95–600section 502(d)(2) of Pub. L. 95–600section 7463 of this titleAmendment by effective , see , set out as a note under .

Effective Date of 1969 Amendment

Pub. L. 91–172section 962(a) of Pub. L. 91–172section 7441 of this titleAmendment by effective , see , set out as a note under .

Reimbursement

Pub. L. 110–177, title I, § 102(c)121 Stat. 2535

section 566 of Title 28“The United States Tax Court shall reimburse the United States Marshals Service for protection provided under the amendments made by this section [amending this section and , Judiciary and Judicial Procedure].”
, , , provided that:

References to Commissioners Deemed References to Special Trial Judges

Pub. L. 98–369, div. A, title IV, § 464(e)(2)98 Stat. 825

“Any reference in any law to a commissioner of the Tax Court shall be treated as a reference to a special trial judge of the Tax Court.”
, , , provided that:

Commissioners’ Salaries Pending Changes Under Federal Salary Act

Pub. L. 97–164, title I, § 153(b)96 Stat. 47Pub. L. 99–514, § 2100 Stat. 2095

“Notwithstanding the amendment made by subsection (a) [amending this section], until such time as a change in the salary rate of a commissioner of the United States Tax Court occurs in accordance with section 7456(c) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954], the salary of such commissioner shall be equal to the salary of a commissioner of the Court of Claims immediately prior to the effective date of this Act [].”
, , , as amended by , , , provided that: