26 U.S.C. § 7457
Section 7457 · Witness fees
Amended 2 times on record
Applied in 3 court decisions — leading case Douglas L. Hadsell v. Commissioner Internal Revenue Service (1997)
Most recently applied in Byers v. United States Tax Court (September 2016)
Any witness summoned or whose deposition is taken under section 7456 shall receive the same fees and mileage as witnesses in courts of the United States.
Such fees and mileage and the expenses of taking any such deposition shall be paid as follows:
(1) Witnesses for Secretary
In the case of witnesses for the Secretary, such payments shall be made by the Secretary out of any moneys appropriated for the collection of internal revenue taxes, and may be made in advance.
(2) Other Witnesses
In the case of any other witnesses, such payments shall be made, subject to rules prescribed by the Tax Court, by the party at whose instance the witness appears or the deposition is taken.
Editorial notes U.S. Code · Office of the Law Revision Counsel
Amendments
1976—Subsec. (b)(1). Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.
Cross References
Fees and mileage of witnesses in courts of United States, see section 1821 of Title 28, Judiciary and Judicial Procedure.