Internal Revenue Code:Rule 174. Representation

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Contents


Location in Internal Revenue Code


     TITLE 26 - INTERNAL REVENUE CODE
      TITLE 26 - APPENDIX
       TITLE XVII. - SMALL TAX CASES

Statute

    Rule 174. Representation
 
      A petitioner in a small tax case may appear without
    representation or may be represented by any person admitted to
    practice before the Court. As to representation, see Rule 24.
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