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

# §7470A. Judicial conference

- (a) **Judicial conference—** The chief judge may summon the judges and special trial judges of the [Tax Court](/usc/26/7701.md?p=a-27) to an annual judicial conference, at such time and place as the chief judge shall designate, for the purpose of considering the business of the [Tax Court](/usc/26/7701.md?p=a-27) and recommending means of improving the administration of justice within the jurisdiction of the [Tax Court](/usc/26/7701.md?p=a-27). The [Tax Court](/usc/26/7701.md?p=a-27) shall provide by its rules for representation and active participation at such conferences by [persons](/usc/26/7701.md?p=a-1) admitted to practice before the [Tax Court](/usc/26/7701.md?p=a-27) and by other [persons](/usc/26/7701.md?p=a-1) active in the legal profession.
- (b) **Registration fee—** The [Tax Court](/usc/26/7701.md?p=a-27) may impose a reasonable registration fee on [persons](/usc/26/7701.md?p=a-1) (other than judges and special trial judges of the [Tax Court](/usc/26/7701.md?p=a-27)) participating at judicial conferences convened pursuant to [subsection (a)](#a). Amounts so received by the [Tax Court](/usc/26/7701.md?p=a-27) shall be available to the [Tax Court](/usc/26/7701.md?p=a-27) to defray the expenses of such conferences.

## Source credit

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