In general
The Tax Court is authorized to impose a periodic registration fee on practitioners admitted to practice before such Court. The frequency and amount of such fee shall be determined by the Tax Court, except that such amount may not exceed $30 per year.
Use of fees
The fees described in subsection (a) shall be available to the Tax Court to employ independent counsel to pursue disciplinary matters and to provide services to pro se taxpayers.
Pub. L. 99–514, title XV, § 1553(a)100 Stat. 2754Pub. L. 109–280, title VIII, § 860(a)120 Stat. 1020(Added , , ; amended , , .)
Editorial Notes
Amendments
Pub. L. 109–2802006—Subsec. (b). inserted “and to provide services to pro se taxpayers” before period at end.
Statutory Notes and Related Subsidiaries
Effective Date of 2006 Amendment
Pub. L. 109–280, title VIII, § 860(b)120 Stat. 1020
Effective Date
Pub. L. 99–514, title XV, § 1553(c)100 Stat. 2754