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When the incumbent of the office of Secretary changes, no substitution of the name of his successor shall be required in proceedings pending before any appellate court reviewing the action of the Tax Court.
Cite this article: FindLaw.com - 26 U.S.C. § 7484 - U.S. Code - Unannotated Title 26. Internal Revenue Code § 7484. Change of incumbent in office - last updated January 01, 2018 | https://codes.findlaw.com/us/title-26-internal-revenue-code/26-usc-sect-7484/
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