['Retirement Benefits']

['Pension Protection Act (PPA)']

04/21/2026

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Retirement Benefits - Pension Protection Act (PPA)

§860. Expanded use of tax court practice fee for pro se taxpayers

RegSense Laws Federal Law Section Associate Benefits & Compensation Pension Protection Act (PPA)Retirement Benefits Human Resources English Focus Area USA

Pension Protection Act of 2006

Title VIII Pension Related Revenue Provisions

Subtitle E United States Tax Court Modernization

(a) IN GENERAL.-Section 7475(b) of the Internal Revenue Code of 1986 (relating to use of fees) is amended by inserting before the period at the end "and to provide services to pro se taxpayers".

(b) EFFECTIVE DATE.- The amendment made by this section shall take effect on the date of the enactment of this Act.

['Retirement Benefits']

['Pension Protection Act (PPA)']

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