26 C.F.R. § 301.7484-1 Change of incumbent in office.
Title 26 - Internal Revenue
When the incumbent of the office of Commissioner 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. miscellaneous provisions
Title 26: Internal Revenue
PART 301—PROCEDURE AND ADMINISTRATION
Judicial Proceedings
§ 301.7484-1 Change of incumbent in office.
