Statute · United States Code
26 U.S.C. § 7455 — Service of process
26 U.S.C. § 7455
- Type
- Statute
- Source
- United States Code
- Jurisdiction
- Federal
- Date
- 2025-01-06
- Topic
- capital-markets-and-corporate-governance
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.
Citator
26 U.S.C. § 7455 — Service of process is in force in the current edition of the Code, and nothing recorded condemns it.
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.