26 USC § 7470 - Administration

---
identifier: "/us/usc/t26/s7470"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 7470 - Administration"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "7470"
section_name: "Administration"
chapter_number: 76
chapter_name: "JUDICIAL PROCEEDINGS"
subchapter_number: "C"
subchapter_name: "The Tax Court"
part_number: "III"
part_name: "MISCELLANEOUS PROVISIONS"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Added Pub. L. 114–113, div. Q, title IV, § 432(a), Dec. 18, 2015, 129 Stat. 3126.)"
---


# § 7470. Administration

section 451 of title 28

Notwithstanding any other provision of law, the Tax Court may exercise, for purposes of management, administration, and expenditure of funds of the Court, the authorities provided for such purposes by any provision of law (including any limitation with respect to such provision of law) applicable to a court of the United States (as that term is defined in , United States Code), except to the extent that such provision of law is inconsistent with a provision of this subchapter.

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**Source Credit**: (Added Pub. L. 114–113, div. Q, title IV, § 432(a), Dec. 18, 2015, 129 Stat. 3126.)