26 USC § 7455 - Service of process

---
identifier: "/us/usc/t26/s7455"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 7455 - Service of process"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "7455"
section_name: "Service of process"
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. 85–866, title I, § 89(b), Sept. 2, 1958, 72 Stat. 1665.)"
---


# § 7455. Service of process

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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**Source Credit**: (Aug. 16, 1954, ch. 736, 68A Stat. 884; Pub. L. 85–866, title I, § 89(b), Sept. 2, 1958, 72 Stat. 1665.)

## Editorial Notes

### Amendments

1958— inserted “certified mail or” before “registered mail”.

## Statutory Notes and Related Subsidiaries

### Effective Date of 1958 Amendment

Amendment by  applicable only if mailing occurs after , see , set out as a note under .