{"data":{"id":"us/26-u.s.c.-7455","jurisdiction":"us","citation":"26 U.S.C. § 7455","heading":"Service of process","body":"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.","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 76—JUDICIAL PROCEEDINGS"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"db74bbc81f05ab954f5f3a4fad15425a508e40cce1ec77ede2c2c8f31e79e1c3","source_id":"us","stale":false,"prev":"us/26-u.s.c.-7454","next":"us/26-u.s.c.-7456"},"notice":"GroundRules: Original legal text. Not legal advice."}