---
kind: "section"
citation: "26 U.S.C. § 7457"
title: "26"
title_heading: "Internal Revenue Code"
number: "7457"
heading: "Witness fees"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/7457"
units:
  - "Subtitle F — Procedure and Administration"
  - "Chapter 76 — Judicial Proceedings"
  - "Subchapter C — The Tax Court"
  - "Part II — Procedure"
---

# §7457. Witness fees

- (a) **Amount—** Any witness summoned or whose deposition is taken under [section 7456](/usc/26/7456.md) shall receive the same fees and mileage as witnesses in courts of the [United States](/usc/26/7701.md?p=a-9).
- (b) **Payment—** Such fees and mileage and the expenses of taking any such deposition shall be paid as follows:
  - (1) **Witnesses for Secretary—** In the case of witnesses for the [Secretary](/usc/26/7701.md?p=a-11-B), such payments shall be made by the [Secretary](/usc/26/7701.md?p=a-11-B) out of any moneys appropriated for the collection of internal revenue taxes, and may be made in advance.
  - (2) **Other Witnesses—** In the case of any other witnesses, such payments shall be made, subject to rules prescribed by the [Tax Court](/usc/26/7701.md?p=a-27), by the party at whose instance the witness appears or the deposition is taken.

## Source credit

(Aug. 16, 1954, ch. 736, 68A Stat. 886; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

## Notes

### Editorial Notes

### Amendments

1976—Subsec. (b)(1). Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.