# 26 U.S.C. § 7452: Representation of parties

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s7452>. Cite pinpoints as 26 U.S.C. § 7452(a)(1).

The Secretary shall be represented by the Chief Counsel for the Internal Revenue Service or his delegate in the same manner before the Tax Court as he has heretofore been represented in proceedings before such Court. The taxpayer shall continue to be represented in accordance with the rules of practice prescribed by the Court. No qualified person shall be denied admission to practice before the Tax Court because of his failure to be a member of any profession or calling.

## Regulations

- [Treas. Reg. § 301.7452-1](/26/reg/301.7452-1.md): Representation of parties. (interprets § 7452)

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 884
- 1959-09-22: [Pub. L. 86-368](/26/act/86-368.md), 73 Stat. 648
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1834