POWERS.

SEC. 956. POWERS. Section 7456 (relating to powers of the Tax Court) is amended by adding at the end thereof the following new subsection: “(d) Incidental Powers.—The Tax Court and each division thereof shall have power to punish by fine or imprisonment, at its discretion, such contempt of its authority, and none other, as— “(1) misbehavior of any person in its presence or so near thereto as to obstruct the administration of justice; “(2) misbehavior of any of its officers in their official transactions; or “(3) disobedience or resistance to its lawful writ, process, order, rule, decree, or command. It shall have such assistance in the carrying out of its lawful writ, process, order, rule, decree, or command as is available to a court of the United States.”