§7456 — Administration of oaths and procurement of testimony
62 cases·15 followed·47 cited—24% support
Statute Text — 26 U.S.C. §7456
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)—
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
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.
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.
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—
misbehavior of any person in its presence or so near thereto as to obstruct the administration of justice;
misbehavior of any of its officers in their official transactions; or
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.
Treasury Regulations
- Treas. Reg. §Treas. Reg. §301.7456-1 Administration of oaths and procurement of testimony; production of records of foreign corporations, foreign trusts or estates and nonresident alien individuals
62 Citing Cases
ty under sec. 6673, I.R.C., and a sanction because of P's disobedience, avoidance, and resistance to this Court's orders, Rules, decrees, or commands. SERVED DEC 1 2 2002 - 2 - Held: R's motion will be granted. P is liable for a criminal fine under sec. 7456, I.R.C., as a sanction for his misbehavior. Jimmie L. Williams, pro se. Michael W. Berwind, for respondent. OPINION GERBER, Judge: Respondent moved to dismiss this case for lack of prosecution and for sanctions to be imposed on Jimmie L. Wil
at 614.9 In 1969 Congress also amended section 7456 to provide Tax Court Judges with the "quintessentiallyjudicial" power, Freytag v.
wing the bankruptcy cases to linger just long enough to invoke the automatic stay to delay trial in this Court. This outrageous behavior also prompted us to punish his dishonesty with an - 15 - additional $5,000 penalty for criminal contempt under section 7456. Id. at 282-83. In this case, though, we think it more appropriate to sanction Mr. Allison personally in his role as the estate’s attorney, so that any other beneficiaries of the estate don’t suffer for his actions. Section 6673(a)(2)(A) g
Accordingly, it is appropriate to impose a criminal sanction under section 7456 for petitioner’s misbehavior under section 7456, in addition to the $25,000 penalty imposed under section 6673.
We do not know whether she knew that her initial denial that she had changed the 30-day letter was incorrect; but even if she did not know, we think she was not sufficiently mindful of her obligations to the Court and counsel in this case. The effect of her conduct was to cause petitioner to incur additional litigation expenses. As respo