---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stF/ch76/schC/ptII"
level: "part"
label: "Part II"
heading: "Procedure"
release: "119-102"
url: "https://uscodex.org/usc/26/stF-ch76-schC-ptII"
sections_count: 16
---

# Part II — Procedure

Title 26 — Internal Revenue Code › Subtitle F — Procedure and Administration › Chapter 76 — Judicial Proceedings › Subchapter C — The Tax Court

## Sections

- [§7451. Petitions](/usc/26/7451.md)
- [§7452. Representation of parties](/usc/26/7452.md)
- [§7453. Rules of practice, procedure, and evidence](/usc/26/7453.md)
- [§7454. Burden of proof in fraud, foundation man­ager, and transferee cases](/usc/26/7454.md)
- [§7455. Service of process](/usc/26/7455.md)
- [§7456. Administration of oaths and procurement of testimony](/usc/26/7456.md)
- [§7457. Witness fees](/usc/26/7457.md)
- [§7458. Hearings](/usc/26/7458.md)
- [§7459. Reports and decisions](/usc/26/7459.md)
- [§7460. Provisions of special application to divisions](/usc/26/7460.md)
- [§7461. Publicity of proceedings](/usc/26/7461.md)
- [§7462. Publication of reports](/usc/26/7462.md)
- [§7463. Disputes involving $50,000 or less](/usc/26/7463.md)
- [§7464. Intervention by trustee of debtor’s estate](/usc/26/7464.md)
- [§7465. Provisions of special application to transferees](/usc/26/7465.md)
- [§7466. Judicial conduct and disability procedures](/usc/26/7466.md)