---
kind: "section"
citation: "26 U.S.C. § 7484"
title: "26"
title_heading: "Internal Revenue Code"
number: "7484"
heading: "Change of incumbent in office"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/7484"
units:
  - "Subtitle F — Procedure and Administration"
  - "Chapter 76 — Judicial Proceedings"
  - "Subchapter D — Court Review of Tax Court Decisions"
---

# §7484. Change of incumbent in office


When the incumbent of the office of [Secretary](/usc/26/7701.md?p=a-11-B) changes, no substitution of the name of his successor shall be required in proceedings pending before any appellate court reviewing the action of the [Tax Court](/usc/26/7701.md?p=a-27).


## Source credit

(Aug. 16, 1954, ch. 736, 68A Stat. 891; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

## Notes

### Editorial Notes

### Amendments

1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.