§ 7455 Service of process

OLRC 119-134 · eCFR 2026-10-19 · 1 amending Acts

Enacted 1954 · Act Aug. 16, 1954, ch. 736 Amended · 1 Acts · From 1939 Code § 1112 · § 1113

19541958
Amended 1958
  • 1958 Pub. L. 85-866 Pub. L. 85–866 inserted “certified mail or” before “registered mail”.

The mailing by certified mail or registered mail of any pleading, decision, order, notice, or process in respect of proceedings before the Tax Court shall be held sufficient service of such pleading, decision, order, notice, or process.