[Code of Federal Regulations]
[Title 26, Volume 18]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR301.7452-1]

[Page 540]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents
 
                          Judicial Proceedings
 
Sec. 301.7452-1  Representation of parties.

    The Commissioner shall be represented by the Chief Counsel for the 
Internal Revenue Service in the same manner before the Tax Court as he 
has heretofore been represented in proceedings before such Court. The 
taxpayer shall continue to be represented in accordance with the rules 
of practice prescribed by the Court.