26 USC § 7453 - Rules of practice, procedure, and evidence

---
identifier: "/us/usc/t26/s7453"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 7453 - Rules of practice, procedure, and evidence"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "7453"
section_name: "Rules of practice, procedure, and evidence"
chapter_number: 76
chapter_name: "JUDICIAL PROCEEDINGS"
subchapter_number: "C"
subchapter_name: "The Tax Court"
part_number: "II"
part_name: "PROCEDURE"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Aug. 16, 1954, ch. 736, 68A Stat. 884; Pub. L. 91–172, title IX, § 960(f), Dec. 30, 1969, 83 Stat. 734; Pub. L. 105–34, title XIV, § 1454(b)(3), Aug. 5, 1997, 111 Stat. 1057; Pub. L. 114–113, div. Q, title IV, § 425(a), Dec. 18, 2015, 129 Stat. 3125.)"
---


# § 7453. Rules of practice, procedure, and evidence

Except in the case of proceedings conducted under section 7436(c) or 7463, 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 Federal Rules of Evidence.

---

**Source Credit**: (Aug. 16, 1954, ch. 736, 68A Stat. 884; Pub. L. 91–172, title IX, § 960(f), Dec. 30, 1969, 83 Stat. 734; Pub. L. 105–34, title XIV, § 1454(b)(3), Aug. 5, 1997, 111 Stat. 1057; Pub. L. 114–113, div. Q, title IV, § 425(a), Dec. 18, 2015, 129 Stat. 3125.)

## Editorial Notes

### References in Text

The Federal Rules of Evidence, referred to in text, are set out in the Appendix to Title 28, Judiciary and Judicial Procedure.

### Amendments

2015— substituted “the Federal Rules of Evidence” for “the rules of evidence applicable in trials without a jury in the United States District Court of the District of Columbia”.

1997— substituted “section 7436(c) or 7463” for “section 7463”.

1969— inserted reference to the exception in the case of proceedings conducted under .

## Statutory Notes and Related Subsidiaries

### Effective Date of 2015 Amendment

> “The amendment made by this section [amending this section] shall apply to proceedings commenced after the date of the enactment of this Act [
> 
> ] and, to the extent that it is just and practicable, to all proceedings pending on such date.”

, , , provided that:

### Effective Date of 1969 Amendment

Amendment by  effective one year after , see , set out as an Effective Date note under .

### Tax Court Rule Making Not Affected

Authority of Tax Court to prescribe rules under this section unaffected by amendments of title IV of , see , set out as a note under , Judiciary and Judicial Procedure.