§7458 — Hearings
10 cases·2 followed·8 cited—20% support
Statute Text — 26 U.S.C. §7458
Notice and opportunity to be heard upon any proceeding instituted before the Tax Court shall be given to the taxpayer and the Secretary. If an opportunity to be heard upon the proceeding is given before a division of the Tax Court, neither the taxpayer nor the Secretary shall be entitled to notice and opportunity to be heard before the Tax Court upon review, except upon a specific order of the chief judge. Hearings before the Tax Court and its divisions shall be open to the public, and the testimony, and, if the Tax Court so requires, the argument, shall be stenographically reported. The Tax Court is authorized to contract (by renewal of contract or otherwise) for the reporting of such hearings, and in such contract to fix the terms and conditions under which transcripts will be supplied by the contractor to the Tax Court and to other persons and agencies.
Treasury Regulations
- Treas. Reg. §Treas. Reg. §301.7458-1 Hearings
10 Citing Cases
Protective Orders Section 7458 provides that "[h]earings before the Tax Court and its divi- sions shall be open to the public." Section 7461(a) similarly provides that "all evi- dence received by the Tax Court and its divisions, including a transcript * * * of the hearings, shall be public records open to the inspection ofthe public." An
-10W v. Commissioner, 137 T.C. at 205. There is generally a presumption ofopenjudicial proceedings and public access to court records. See Whistleblower 14106-10W v. Commissioner, 137 - 31 - [*31] T.C. at 189-190 (and cases cited thereat); see also sec. 7458 (providing that hearings before the Court shall be open to the public); sec. 7461(a) (providing that all reports ofand evidence before the Court shall be public records open to the inspection ofthe public). However, the Court is authorized u
Section 7458, which governs hearings before the Tax Court, provides that such hearings shall be open to the public. In addition, section 7461, provides in pertinent part: - 25 - SEC. 7461. PUBLICITY OF PROCEEDINGS. (a) General Rule.--Except as provided in subsection (b), all reports of the Tax Court and all evidence received by the Tax Court and i
Section 7458, which governs hearings before the Tax Court, provides that such hearings shall be open to the public. In addition, section 7461, entitled "Publicity of Proceedings", provides in pertinent part: SEC. 7461(a). General Rule.--Except as provided in subsection (b), all reports of the Tax Court and all evidence received by the Tax Court and
Section 7458, which governs hearings before the Tax Court, provides that such hearings shall be open to the public. In addition, section 7461, entitled "Publicity of Proceedings", provides in pertinent part: SEC. 7461(a). General Rule.--Except as provided in subsection (b), all reports of the Tax Court and all evidence received by the Tax Court and
Section 7458, which governs hearings before the Tax Court, provides that such hearings shall be open to the public. In addition, section 7461, entitled "Publicity of Proceedings", provides in pertinent part: SEC. 7461(a). General Rule.--Except as provided in subsection (b), all reports of the Tax Court and all evidence received by the Tax Court and
Section 7458, which governs hearings before the Tax Court, provides that such hearings shall be open to the public. In addition, section 7461, entitled "Publicity of Proceedings", provides in pertinent part: SEC. 7461(a). General Rule.--Except as provided in subsection (b), all reports of the Tax Court and all evidence received by the Tax Court and
Section 7458, which governs hearings before the Tax Court, provides that such hearings shall be open to the public. In addition, section 7461, entitled "Publicity of Proceedings", provides in pertinent part: SEC. 7461(a). General Rule.--Except as provided in subsection (b), all reports of the Tax Court and all evidence received by the Tax Court and