[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: 26CFR301.7461-1]

[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. 301.7461-1  Publicity of proceedings.

    All reports of the Tax Court and all evidence received by the Tax 
Court and its divisions, including a transcript of the stenographic 
report of the hearings, shall be public records open to the inspection 
of the public; except that after the decision of the Tax Court in any 
proceeding has become final the Tax Court may, upon motion of the 
taxpayer or the Commissioner, permit the withdrawal by the party 
entitled thereto of the originals of books, documents, and records, and 
of models, diagrams, and other exhibits, introduced in evidence before 
the Tax Court or any of its divisions; or the Tax Court may, on its own 
action, make such other disposition thereof as it deems advisable.

 declaratory judgments relating to qualification of certain retirement 
                                  plans