26 U.S.C. § 7475
Section 7475 · Practice fee
Viewing 26 U.S.C. § 7475 as in effect on October 22, 1986. The text changed in 1 later edition (most recent August 17, 2006).
View current version →(a) In general
The Tax Court is authorized to impose a periodic registration fee on practitioners admitted to practice before such Court. The frequency and amount of such fee shall be determined by the Tax Court, except that such amount may not exceed $30 per year.
(b) Use of fees
The fees described in subsection (a) shall be available to the Tax Court to employ independent counsel to pursue disciplinary matters.
Editorial notes U.S. Code · Office of the Law Revision Counsel
Effective Date
Section 1553(c) of Pub. L. 99–514 provided that: “The amendments made by this section [enacting this section and amending sections 7472 and 7473 of this title] shall take effect on January 1, 1987.”