---
kind: "section"
citation: "26 U.S.C. § 7475"
title: "26"
title_heading: "Internal Revenue Code"
number: "7475"
heading: "Practice fee"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/7475"
units:
  - "Subtitle F — Procedure and Administration"
  - "Chapter 76 — Judicial Proceedings"
  - "Subchapter C — The Tax Court"
  - "Part III — Miscellaneous Provisions"
---

# §7475. Practice fee

- (a) **In general—** The [Tax Court](/usc/26/7701.md?p=a-27) is authorized to impose a periodic registration fee on practitioners admitted to practice before such Court. The frequency and amount of such fee shall be determined by the [Tax Court](/usc/26/7701.md?p=a-27), except that such amount may not exceed $30 per year.
- (b) **Use of fees—** The fees described in [subsection (a)](#a) shall be available to the [Tax Court](/usc/26/7701.md?p=a-27) to employ independent counsel to pursue disciplinary matters and to provide services to pro se [taxpayers](/usc/26/7701.md?p=a-14).

## Source credit

(Added Pub. L. 99–514, title XV, § 1553(a), Oct. 22, 1986, 100 Stat. 2754; amended Pub. L. 109–280, title VIII, § 860(a), Aug. 17, 2006, 120 Stat. 1020.)

## Notes

### Editorial Notes

### Amendments

2006—Subsec. (b). Pub. L. 109–280 inserted “and to provide services to pro se taxpayers” before period at end.

### Statutory Notes and Related Subsidiaries

### Effective Date of 2006 Amendment

Pub. L. 109–280, title VIII, § 860(b), Aug. 17, 2006, 120 Stat. 1020, provided that: “The amendment made by this section [amending this section] shall take effect on the date of the enactment of this Act [Aug. 17, 2006].”

### Effective Date

Pub. L. 99–514, title XV, § 1553(c), Oct. 22, 1986, 100 Stat. 2754, provided that: “The amendments made by this section [enacting this section and amending sections 7472 and 7473 of this title] shall take effect on January 1, 1987.”