Internal Revenue Code:Rule 148. Fees and Mileage

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Contents


Location in Internal Revenue Code


     TITLE 26 - INTERNAL REVENUE CODE
      TITLE 26 - APPENDIX
       TITLE XIV. - TRIALS

Statute

    Rule 148. Fees and Mileage
 
      (a) Amount: Any witness summoned to a hearing or trial, or whose
    deposition is taken, shall receive the same fees and mileage as
    witnesses in the United States District Courts. With respect to
    fees and mileage paid to witnesses in the United States District
    Court, see 28 U.S.C. section 1821.
      (b) Tender: No witness, other than one for the Commissioner,
    shall be required to testify until the witness shall have been
    tendered the fees and mileage to which the witness is entitled
    according to law.  With respect to witnesses for the Commissioner,
    see Code Section 7457(b)(1).
      (c) Payment: The party at whose instance a witness appears shall
    be responsible for the payment of the fees and mileage to which
    that witness is entitled.
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