26 CFR § 301.7484-1 - Change of incumbent in office.

---
identifier: "/us/cfr/t26/s301.7484-1"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 301.7484-1 - Change of incumbent in office."
title_number: 26
title_name: "Internal Revenue"
section_number: "301.7484-1"
section_name: "Change of incumbent in office."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "F"
subchapter_name: "PROCEDURE AND ADMINISTRATION"
part_number: "301"
part_name: "PROCEDURE AND ADMINISTRATION"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 7805."
regulatory_source: "32 FR 15241, Nov. 3, 1967, unless otherwise noted."
cfr_part: "301"
---


# 301.7484-1 Change of incumbent in office.

When the incumbent of the office of Commissioner 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.

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