Page:United States Statutes at Large Volume 68A.djvu/924

 884

INTERNAL REVENUE CODE OF 1954

i in respect of retired pay accruing under subsection (d) of this section as if such retired pay were an annuity payable under such act. PART II—PROCEDURE (Bi tu'i •

Sec. 7451. Fee for filing petition. Sec. 7452. Representation of parties. j^ Sec. 7453. Rules of practice, procedure, and evidence. Sec. 7454. Burden of proof in fraud and transferee cases. ' Sec. 7455. Service of process. Sec. 7456. Administration of oaths and procurement of testimony. j Sec. 7457. Witness fees. Sec. 7458. Hearings. . .' Sec. 7459. Reports and decisions. " ' Sec. 7460. Provisions of special application to divisions. Sec. 7461. Publicity of proceedings. i\ .-. Sec. 7462. Publication of reports. Sec. 7463. Provisions of special application to transferees. SEC. 7451. FEE FOR FILING PETITION.

The Tax Court is authorized to impose a fee in an amount not in excess of $10 to be fixed by the Tax Court for the filing of any petition for the redetermination of a deficiency. SEC. 7452. REPRESENTATION OF PARTIES.

The Secretary or his delegate shall be represented by the Assistant General Counsel of the Treasury Department serving as Chief Counsel of the Internal Revenue Service, or the delegate of such Chief Counsel, in the same manner before the Tax Court as he has heretofore been represented in proceedings before such Court. The taxpayer shall continue to be represented in accordance with the rules of practice prescribed by the Court. No qualified person shall be denied admission to practice before the Tax Court because of his failure to be a member of any profession or calling. SEC. 7453. RULES OF PRACTICE, PROCEDURE, AND EVIDENCE.

The proceedings of the Tax Court and its divisions shall be conducted in accordance with such rules of practice and procedure (other than rules of evidence) as the Tax Court may prescribe and in accordance with the rules of evidence applicable in trials without a jury in the United States District Court of the District of Columbia. SEC. 7454. BURDEN OF PROOF IN FRAUD AND TRANSFEREE CASES.

(a) FRAUD.—In any proceeding involving the issue whether the petitioner has been guilty of fraud with intent to evade tax, the burden of proof in respect of such issue shall be upon the Secretary or his delegate. (b)

CROSS R E F E R E N C E. —

For provisions relating to burden of proof as to transferee liability, see section 6902(a). SEC. 7455. SERVICE OF PROCESS.

The mailing by registered mail of any pleading, decision, order, notice, or process in respect of proceedings before the Tax Court shall be held sufiicient service of such pleading, decision, order, notice, or process.

§ 7447(g)(4)

�