# Pub. L. 110-177: changes to the Internal Revenue Code

2008-01-07, 121 Stat. 2535. Source: <https://www.govinfo.gov/link/plaw/110/public/177>.

## Legislative history

- Bill: [H.R. 660](https://www.congress.gov/bill/110th-congress/house-bill/660)
- House report: [H. Rept. 110-218](https://www.govinfo.gov/content/pkg/CRPT-110hrpt218/html/CRPT-110hrpt218.htm)
- Senate report: [S. Rept. 110-42](https://www.govinfo.gov/content/pkg/CRPT-110srpt42/html/CRPT-110srpt42.htm)

## § 7456: Administration of oaths and procurement of testimony

- § 7456(c): Pub. L. 110–177 inserted before period at end of concluding provisions “and may otherwise provide, when requested by the chief judge of the Tax Court, for the security of the Tax Court, including the personal protection of Tax Court judges, court officers, witnesses, and other threatened persons in the interests of justice, where criminal intimidation impedes on the functioning of the judicial process or any other official proceeding. The United States Marshals Service retains final authority regarding security requirements for the Tax Court”.