§ 7453.
Except in the case of proceedings conducted under section 7436(c) or 7463, the proceedings of the Tax Court and its divisions shall be conducted in accordance with such rules of practice and procedure (other than rules of evidence) as the Tax Court may prescribe and in accordance with the Federal Rules of Evidence.
([Aug. 16, 1954, ch. 736], [68A Stat. 884]; [Pub. L. 91–172, title IX, § 960(f)], Dec. 30, 1969, [83 Stat. 734]; [Pub. L. 105–34, title XIV, § 1454(b)(3)], Aug. 5, 1997, [111 Stat. 1057]; [Pub. L. 114–113, div. Q, title IV, § 425(a)], Dec. 18, 2015, [129 Stat. 3125].)