---
kind: "section"
citation: "26 U.S.C. § 7455"
title: "26"
title_heading: "Internal Revenue Code"
number: "7455"
heading: "Service of process"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/7455"
units:
  - "Subtitle F — Procedure and Administration"
  - "Chapter 76 — Judicial Proceedings"
  - "Subchapter C — The Tax Court"
  - "Part II — Procedure"
---

# §7455. Service of process


The mailing by certified mail or registered mail of any pleading, decision, order, notice, or process in respect of proceedings before the [Tax Court](/usc/26/7701.md?p=a-27) shall be held sufficient service of such pleading, decision, order, notice, or process.


## Source credit

(Aug. 16, 1954, ch. 736, 68A Stat. 884; Pub. L. 85–866, title I, § 89(b), Sept. 2, 1958, 72 Stat. 1665.)

## Notes

### Editorial Notes

### Amendments

1958—Pub. L. 85–866 inserted “certified mail or” before “registered mail”.

### Statutory Notes and Related Subsidiaries

### Effective Date of 1958 Amendment

Amendment by Pub. L. 85–866 applicable only if mailing occurs after Sept. 2, 1958, see section 89(d) of Pub. L. 85–866, set out as a note under section 7502 of this title.