# 26 U.S.C. § 7455: Service of process

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s7455>. Cite pinpoints as 26 U.S.C. § 7455(a)(1).

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.

Derived from: 1939 § 1112; 1939 § 1113

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 884
- 1958-09-02: [Pub. L. 85-866](/26/act/85-866.md), 72 Stat. 1665