26 USC § 7484 - Change of incumbent in office

---
identifier: "/us/usc/t26/s7484"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 7484 - Change of incumbent in office"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "7484"
section_name: "Change of incumbent in office"
chapter_number: 76
chapter_name: "JUDICIAL PROCEEDINGS"
subchapter_number: "D"
subchapter_name: "Court Review of Tax Court Decisions"
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. 891; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)"
---


# § 7484. Change of incumbent in office

When the incumbent of the office of Secretary 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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**Source Credit**: (Aug. 16, 1954, ch. 736, 68A Stat. 891; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

## Editorial Notes

### Amendments

1976— struck out “or his delegate” after “Secretary”.