US Code · Through Public Law 119-103 (09/02/2026)

26 U.S.C. § 7455: Service of process

Where this section sits in the code

Title 26—INTERNAL REVENUE CODE
CHAPTER 76—JUDICIAL PROCEEDINGS

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.

Collected 2026-09-10T05:58:25Z. Source file · JSON

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