# 26 U.S.C. § 7453: Rules of practice, procedure, and evidence

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s7453>. Cite pinpoints as 26 U.S.C. § 7453(a)(1).

Except in the case of proceedings conducted under section 7436(c) or 7463, the proceedings of the Tax Court and its divisions shall be conducted in accordance with such rules of practice and procedure (other than rules of evidence) as the Tax Court may prescribe and in accordance with the Federal Rules of Evidence.

## Leading cases

- [Louisville Builders Supply Co. v. Commissioner, 294 F.2d 333 (6th Cir. 1961)](https://www.courtlistener.com/opinion/254969/louisville-builders-supply-company-v-commissioner-of-internal-revenue/)
- [Daccarett-Ghia v. Commissioner, 70 F.3d 621 (D.C. Cir. 1996)](https://www.courtlistener.com/opinion/708114/johnny-daccarett-ghia-alleged-alter-ego-or-nominee-of-friko-corporation-v/)
- [Commissioner v. Licavoli, 252 F.2d 268 (6th Cir. 1958)](https://www.courtlistener.com/opinion/244237/commissioner-of-internal-revenue-v-peter-licavoli/)

## Connections

Cites: § 7436 Proceedings for determination of employment status

Cited by: § 6110 Public inspection of written determinations; § 7436 Proceedings for determination of employment status; § 7463 Disputes involving $50,000 or less

Derived from: 1939 § 1110; 1939 § 111

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 884
- 1969-12-30: [Pub. L. 91-172](/26/act/91-172.md), 83 Stat. 734
- 1997-08-05: [Pub. L. 105-34](/26/act/105-34.md), 111 Stat. 1057
- 2015-12-18: [Pub. L. 114-113](/26/act/114-113.md), 129 Stat. 3125