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26 U.S.C. § 7455

Service of process

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

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26 U.S.C. § 7455, Service of process, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/464473
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The mailing by certified mail or registered mail of any pleading, decision, order, notice, or process in respect of proceedings before the Tax Court shall be held sufficient service of such pleading, decision, order, notice, or process.

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