26 C.F.R. § 301.7452-1. - § 301.7452-1 Representation of Parties.

Current as of May 27, 2026

Section 301.7452-1 - § 301.7452-1 Representation of Parties.Section 301.7452-1 - § 301.7452-1 Representation of Parties.

Section 301.7433-2 - § 301.7433-2 Civil Cause of Action for Violation of Section 362 or 524 of the Bankruptcy Code.Section 301.7454-1 - § 301.7454-1 Burden of Proof in Fraud and Transferee Cases.

§ 301.7452-1 Representation of parties.

The Commissioner shall be represented by the Chief Counsel for the Internal Revenue Service in the same manner before the Tax Court as he has heretofore been represented in proceedings before such Court. The taxpayer shall continue to be represented in accordance with the rules of practice prescribed by the Court.

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