§7452 — Representation of parties
11 cases·11 cited
Statute Text — 26 U.S.C. §7452
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.
Treasury Regulations
- Treas. Reg. §Treas. Reg. §301.7452-1 Representation of parties
11 Citing Cases
7452 ("No qualified person shall be denied admission to practice before the Tax Court because ofhis failure to be a member ofany profession or calling.") - 3 - [*3] As stated in the Court's January 15, 2015 Order, the March 30, 2015 evidentiary hearing was set for the purpose ofgiving the parties the opportunity to present evidence as to whet
Moffatt’s records show that he received the answer on Nov. 19, 2003. 10 See Rev. Proc. 87-24, 1987-1 C.B. 720, for respondent’s procedures, and the division of authority, as to the Appeals Office and respondent’s counsel before this Court. See also sec. 7452. 11 As we have found, Moffatt filed the petition, thereby having entered his appearance for petitioner. Rule 24(a)(2). Respondent’s answer included Bowe’s certificate of service of the answer on Moffatt. Rule 21(b)(2). The record does not in
Whether a taxpayer has properly granted an attorney the authority to petition the Tax Court is a factual issue governed by the common law principles of agency. Adams v. Commissioner, 85 T.C. 359, 369-372 (1985); Kraasch v. Commissioner, 70 T.C. 623, 626-629 (1978); Trans World Travel v. Commissioner, T.C. Memo. 2001-6; John Arno
Whether a taxpayer has properly granted an attorney the authority to petition the Tax Court is a factual issue governed by the common law principles of agency. Adams v. Commissioner, 85 T.C. 359, 369-372 (1985); Kraasch v. Commissioner, 70 T.C. 623, 626-629 (1978); Trans World Travel v. Commissioner, T.C. Memo. 2001-6; John Arno
1 Section 7452 specifically provides that the taxpayer shall be represented in accordance with the Rules of Practice and Procedure prescribed by this Court. See sec. 301.7452-1, Proced. & Admin. Regs. Section 7452 further provides that “No qualified person shall be denied admission to practice before the Tax Court because of his failure to be a membe
t apply with respect to examinations conducted by the IRS to determine an additional deficiency pursuant to sec. 6212(c) during the pendency of a Tax Court proceeding. The authority of the IRS’s trial counsel to conduct trial preparation inheres in sec. 7452, which provides that the Secretary shall be represented before the Tax Court by the Chief Counsel of the IRS or his delegate. The exercise of this authority is subject to the Tax Court’s Rules of Practice and Procedure. See sec. 7453 (with e