---
kind: "section"
citation: "26 U.S.C. § 7470"
title: "26"
title_heading: "Internal Revenue Code"
number: "7470"
heading: "Administration"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/7470"
units:
  - "Subtitle F — Procedure and Administration"
  - "Chapter 76 — Judicial Proceedings"
  - "Subchapter C — The Tax Court"
  - "Part III — Miscellaneous Provisions"
---

# §7470. Administration


Notwithstanding any other provision of law, the [Tax Court](/usc/26/7701.md?p=a-27) may exercise, for purposes of management, administration, and expenditure of funds of the Court, the authorities provided for such purposes by any provision of law ([including](/usc/26/7701.md?p=c) any limitation with respect to such provision of law) applicable to a court of the [United States](/usc/26/7701.md?p=a-9) (as that term is defined in [section 451 of title 28](/usc/28/451.md), United States Code), except to the extent that such provision of law is inconsistent with a provision of this subchapter.


## Source credit

(Added Pub. L. 114–113, div. Q, title IV, § 432(a), Dec. 18, 2015, 129 Stat. 3126.)