[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: 26CFR301.7457-1]

[Page 541]
 
                       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. 301.7457-1  Witness fees.

    Any witness summoned for the Commissioner or whose deposition is 
taken under section 7456 shall receive the same fees and mileage as 
witnesses in courts of the United States. Such fees and mileage and the 
expense of taking any such deposition shall be paid by the Commissioner 
out of any moneys appropriated for the collection of internal revenue 
taxes, and may be paid in advance.