§7458. Hearings — Inbound Citations

Citations to 26 U.S.C. § 7458 as a whole

• 26 U.S.C. § 6110(f)(6)

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  (6) Notwithstanding sections 7458 and 7461, the Tax Court may, in order to preserve the anonymity, privacy, or confidentiality of any person under this section, provide by rules adopted under section 7453 that portions of hearings, testimony, evidence, and reports in connection with proceedings under this section may be closed to the public or to inspection by the public.