§7461 — Publicity of proceedings

10 cases·3 followed·7 cited—30% support

Statute Text — 26 U.S.C. §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 its divisions, including a transcript of the stenographic report of the hearings, shall be public records open to the inspection of the public.

(b)Exceptions

(1)Trade secrets or other confidential information

The Tax Court may make any provision which is necessary to prevent the disclosure of trade secrets or other confidential information, including a provision that any document or information be placed under seal to be opened only as directed by the court.

(2)Evidence, etc.

After the decision of the Tax Court in any proceeding has become final, the Tax Court may, upon motion of the taxpayer or the Secretary, permit the withdrawal by the party entitled thereto of originals of books, documents, and records, and of models, diagrams, and other exhibits, introduced in evidence before the Tax Court or any division; or the Tax Court may, on its own motion, make such other disposition thereof as it deems advisable.

Treasury Regulations

Treas. Reg. §Treas. Reg. §301.7461-1 Publicity of proceedings

10 Citing Cases

FOLLOWED Estate of Louis Yaeger, Deceased, Judith Winters, Harold D. Winters, The Bank of New York, Executors, Petitioners · 1989

Because Congress specifically authorized the disclosure of information to the category of nam.ed persons in Section 7461 provides in pertinent -part: (a) Except as provided in subsection (b), all reports of the Tax Court and all evidence received by the Tax Court and its divisions * * * shall be public records open to the inspection of the public.

Estate of Yaeger v. Commissioner 92 T.C. 180 · 1989

r person from annoyance, embarrassment, oppression, or undue burden or expense, including but not limited to one or more of the following: * * * (7) That a trade secret or other information not be disclosed or be disclosed only in a designated way.” Sec. 7461 provides in pertinent part: SEC. 7461(a). Except as provided in subsection (b), all reports of the Tax Court and all evidence received by the Tax Court and its divisions * * * shall be public records open to the inspection of the public. (b

Joseph Alan Piole, Petitioner T.C. Memo. 2001-4 · 2001

In addition, section 7461, provides in pertinent part: - 25 - SEC.

Ronald L. & Mattie L. Alverson, Petitioner T.C. Memo. 1999-101 · 1999