---
kind: "section"
citation: "26 U.S.C. § 7452"
title: "26"
title_heading: "Internal Revenue Code"
number: "7452"
heading: "Representation of parties"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/7452"
units:
  - "Subtitle F — Procedure and Administration"
  - "Chapter 76 — Judicial Proceedings"
  - "Subchapter C — The Tax Court"
  - "Part II — Procedure"
---

# §7452. Representation of parties


The [Secretary](/usc/26/7701.md?p=a-11-B) shall be represented by the Chief Counsel for the Internal Revenue Service [or his delegate](/usc/26/7701.md?p=a-12-A) in the same manner before the [Tax Court](/usc/26/7701.md?p=a-27) as he has heretofore been represented in proceedings before such Court. The [taxpayer](/usc/26/7701.md?p=a-14) shall continue to be represented in accordance with the rules of practice prescribed by the Court. No qualified [person](/usc/26/7701.md?p=a-1) shall be denied admission to practice before the [Tax Court](/usc/26/7701.md?p=a-27) because of his failure to be a [member](/usc/26/7701.md?p=j-4) of any profession or calling.


## Source credit

(Aug. 16, 1954, ch. 736, 68A Stat. 884; Pub. L. 86–368, § 2(a), Sept. 22, 1959, 73 Stat. 648; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

## Notes

### Editorial Notes

### Amendments

1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

1959—Pub. L. 86–368 substituted “Chief Counsel for the Internal Revenue Service or his delegate” for “Assistant General Counsel of the Treasury Department serving as Chief Counsel of the Internal Revenue Service, or the delegate of such Chief Counsel,”.

### Statutory Notes and Related Subsidiaries

### Effective Date of 1959 Amendment

Amendment by Pub. L. 86–368 effective when Chief Counsel for Internal Revenue Service first appointed pursuant to amendment of section 7801 of this title by Pub. L. 86–368 qualifies and takes office, see section 3 of Pub. L. 86–368, set out as a note under section 7801 of this title.