Internal Revenue Code Section 7456:
Administration of oaths and procurement of testimony
Location in U.S. Code: Title 26F, Chapter 76, Part II
Sec. 7456. Administration of oaths and procurement of testimony
(a) In general
For the efficient administration of the functions vested in the
Tax Court or any division thereof, any judge or special trial judge
of the Tax Court, the clerk of the court or his deputies, as such,
or any other employee of the Tax Court designated in writing for
the purpose by the chief judge, may administer oaths, and any judge
or special trial judge of the Tax Court may examine witnesses and
require, by subpoena ordered by the Tax Court or any division
thereof and signed by the judge or special trial judge (or by the
clerk of the Tax Court or by any other employee of the Tax Court
when acting as deputy clerk) -
(1) the attendance and testimony of witnesses, and the
production of all necessary returns, books, papers, documents,
correspondence, and other evidence, from any place in the United
States at any designated place of hearing, or
(2) the taking of a deposition before any designated individual
competent to administer oaths under this title. In the case of a
deposition the testimony shall be reduced to writing by the
individual taking the deposition or under his direction and shall
then be subscribed by the deponent.
(b) Production of records in the case of foreign corporations,
foreign trusts or estates and nonresident alien individuals
The Tax Court or any division thereof, upon motion and notice by
the Secretary, and upon good cause shown therefor, shall order any
foreign corporation, foreign trust or estate, or nonresident alien
individual, who has filed a petition with the Tax Court, to
produce, or, upon satisfactory proof to the Tax Court or any of its
divisions, that the petitioner is unable to produce, to make
available to the Secretary, and, in either case, to permit the
inspection, copying, or photographing of, such books, records,
documents, memoranda, correspondence and other papers, wherever
situated, as the Tax Court or any division thereof, may deem
relevant to the proceedings and which are in the possession,
custody or control of the petitioner, or of any person directly or
indirectly under his control or having control over him or subject
to the same common control. If the petitioner fails or refuses to
comply with any of the provisions of such order, after reasonable
time for compliance has been afforded to him, the Tax Court or any
division thereof, upon motion, shall make an order striking out
pleadings or parts thereof, or dismissing the proceeding or any
part thereof, or rendering a judgment by default against the
petitioner. For the purpose of this subsection, the term ''foreign
trust or estate'' includes an estate or trust, any fiduciary of
which is a foreign corporation or nonresident alien individual; and
the term ''control'' is not limited to legal control.
(c) Incidental powers
The Tax Court and each division thereof shall have power to
punish by fine or imprisonment, at its discretion, such contempt of
its authority, and none other, as -
(1) misbehavior of any person in its presence or so near
thereto as to obstruct the administration of justice;
(2) misbehavior of any of its officers in their official
transactions; or
(3) disobedience or resistance to its lawful writ, process,
order, rule, decree, or command.
It shall have such assistance in the carrying out of its lawful
writ, process, order, rule, decree, or command as is available to a
court of the United States. The United States marshal for any
district in which the Tax Court is sitting shall, when requested by
the chief judge of the Tax Court, attend any session of the Tax
Court in such district.