§7470 — Administration
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Statute Text — 26 U.S.C. §7470
Notwithstanding any other provision of law, the Tax Court may exercise, for purposes of management, administration, and expenditure of funds of the Court, the authorities provided for such purposes by any provision of law (including any limitation with respect to such provision of law) applicable to a court of the United States (as that term is defined in section 451 of title 28, United States Code), except to the extent that such provision of law is inconsistent with a provision of this subchapter.
1 Citing Cases
1971).24 Second, section 7470 provides that "the Tax Court may exercise, for purposes ofmanagement, administration and expenditure offunds ofthe Court, the authorities provided for such purposes by any provision oflaw * * * to a court ofthe United States" as defined in 28 U.S.C.