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US (United States) Code. Title 26. Appendix

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26 USC TITLE 26 - APPENDIX 01/06/03

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TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

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TITLE 26 - APPENDIX

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RULES OF PRACTICE AND PROCEDURE OF THE UNITED STATES TAX COURT

(AS AMENDED TO JANUARY 22, 2002)

TITLE I. - SCOPE OF RULES; CONSTRUCTION; EFFECTIVE DATE;

DEFINITIONS

Rule

1. Scope of Rules and Construction.

2. Effective Date.

3. Definitions.

TITLE II. - THE COURT

10. Name, Office, and Sessions.

11. Payments to Court.

12. Court Records.

13. Jurisdiction.

TITLE III. - COMMENCEMENT OF CASE; SERVICE AND FILING OF PAPERS;

FORM AND STYLE OF PAPERS; APPEARANCE AND REPRESENTATION;

COMPUTATION OF TIME

20. Commencement of Case.

21. Service of Papers.

22. Filing.

23. Form and Style of Papers.

24. Appearance and Representation.

25. Computation of Time.

TITLE IV. - PLEADINGS

30. Pleadings Allowed.

31. General Rules of Pleading.

32. Form of Pleadings.

33. Signing of Pleadings.

34. Petition.

35. Entry on Docket.

36. Answer.

37. Reply.

38. Joinder of Issue.

39. Pleading Special Matters.

40. Defenses and Objections Made by Pleading or Motion.

41. Amended and Supplemental Pleadings.

TITLE V. - MOTIONS

50. General Requirements.

51. Motion for More Definite Statement.

52. Motion to Strike.

53. Motion to Dismiss.

54. Timely Filing and Joinder of Motions.

55. Motion to Restrain Assessment or Collection.

56. Motion for Review of Jeopardy Assessment or Jeopardy Levy.

57. Motion for Review of Proposed Sale of Seized Property.

58. Miscellaneous.

TITLE VI. - PARTIES

60. Proper Parties; Capacity.

61. Permissive Joinder of Parties.

62. Misjoinder of Parties.

63. Substitution of Parties; Change or Correction in Name.

TITLE VII. - DISCOVERY

70. General Provisions.

71. Interrogatories.

72. Production of Documents and Things.

73. Examination by Transferees.

74. Depositions for Discovery Purposes - Upon Consent of Parties.

75. Depositions for Discovery Purposes - Without Consent of Parties

in Certain Cases.

76. Deposition of Expert Witnesses.

TITLE VIII. - DEPOSITIONS

80. General Provisions.

81. Depositions in Pending Case.

82. Depositions Before Commencement of Case.

83. Depositions After Commencement of Trial.

84. Depositions Upon Written Questions.

85. Objections, Errors, and Irregularities.

TITLE IX. - ADMISSIONS AND STIPULATIONS

90. Requests for Admission.

91. Stipulations for Trial.

92. Cases Consolidated for Trial.

TITLE X. - GENERAL PROVISIONS GOVERNING DISCOVERY, DEPOSITIONS, AND

REQUESTS FOR ADMISSION

100. Applicability.

101. Sequence, Timing, and Frequency.

102. Supplementation of Responses.

103. Protective Orders.

104. Enforcement Action and Sanctions.

TITLE XI. - PRETRIAL CONFERENCES

110. Pretrial Conferences.

TITLE XII. - DECISION WITHOUT TRIAL

120. Judgment on the Pleadings.

121. Summary Judgment.

122. Submission Without Trial.

123. Default and Dismissal.

124. Voluntary Binding Arbitration.

TITLE XIII. - CALENDARS AND CONTINUANCES

130. Motions and Other Matters.

131. Trial Calendars.

132. Special or Other Calendars.

133. Continuances.

TITLE XIV. - TRIALS

140. Place of Trial.

141. Consolidation; Separate Trials.

142. Burden of Proof.

143. Evidence.

144. Exceptions Unnecessary.

145. Exclusion of Proposed Witnesses.

146. Determination of Foreign Law.

147. Subpoenas.

148. Fees and Mileage.

149. Failure to Appear or to Adduce Evidence.

150. Record of Proceedings.

151. Briefs.

152. Oral Findings of Fact or Opinion.

TITLE XV. - DECISION

155. Computation by Parties for Entry of Decision.

156. Estate Tax Deduction Developing at or After Trial.

157. Motion to Retain File in Estate Tax Case Involving Section

6166 Election.

TITLE XVI. - POSTTRIAL PROCEEDINGS

160. Harmless Error.

161. Motion for Reconsideration of Findings or Opinion.

162. Motion to Vacate or Revise Decision.

163. No Joinder of Motions Under Rules 161 and 162.

TITLE XVII. - SMALL TAX CASES

170. General.

171. Small Tax Case Defined.

172. Election of Small Tax Case Procedure.

173. Discontinuance of Proceedings.

174. Representation.

175. Pleadings.

176. Preliminary Hearings.

177. Trial.

178. Transcripts of Proceedings.

179. Number of Copies of Papers.

TITLE XVIII. - SPECIAL TRIAL JUDGES

180. Assignment.

181. Powers and Duties.

182. Cases Involving $10,000 or Less.

183. Cases Involving More than $10,000.

TITLE XIX. - APPEALS

190. How Appeal Taken.

191. Preparation of the Record on Appeal.

192. Bond to Stay Assessment and Collection.

193. Appeals From Interlocutory Orders.

TITLE XX. - PRACTICE BEFORE THE COURT

200. Admission to Practice and Periodic Registration Fee.

201. Conduct of Practice Before the Court.

202. Disqualification, Suspension, or Disbarment.

TITLE XXI. - DECLARATORY JUDGMENTS

210. General.

211. Commencement of Action for Declaratory Judgment.

212. Designation of Place for Submission to the Court.

213. Other Pleadings.

214. Joinder of Issue in Action for Declaratory Judgment.

215. Joinder of Parties.

216. Intervention in Retirement Plan Actions.

217. Disposition of Actions for Declaratory Judgment.

218. Procedure in Actions Heard by a Special Trial Judge of the

Court.

TITLE XXII. - DISCLOSURE ACTIONS

220. General.

221. Commencement of Disclosure Action.

222. Designation of Place of Hearing.

223. Other Pleadings.

224. Joinder of Issue.

225. Intervention.

226. Joinder of Parties.

227. Anonymous Parties.

228. Confidentiality.

229. Burden of Proof.

229A. Procedure in Actions Heard by a Special Trial Judge of the

Court.

TITLE XXIII. - CLAIMS FOR LITIGATION AND ADMINISTRATIVE COSTS

230. General.

231. Claims for Litigation and Administrative Costs.

232. Disposition of Claims for Litigation and Administrative Costs.

233. Miscellaneous.

TITLE XXIV. - PARTNERSHIP ACTIONS

240. General.

241. Commencement of Partnership Action.

242. Designation of Place of Trial.

243. Other Pleadings.

244. Joinder of Issue in Partnership Action.

245. Intervention and Participation.

246. Service of Papers.

247. Parties.

248. Settlement Agreements.

249. Action for Adjustment of Partnership Items Treated as Action

for Readjustment of Partnership Items.

250. Appointment and Removal of the Tax Matters Partner.

251. Decisions.

TITLE XXV. - SUPPLEMENTAL PROCEEDINGS

260. Proceeding to Enforce Overpayment Determination.

261. Proceeding to Redetermine Interest on Deficiency.

262. Proceeding to Modify Decision in Estate Tax Case Involving

Section 6166 Election.

TITLE XXVI. - ACTIONS FOR ADMINISTRATIVE COSTS

270. General.

271. Commencement of Action for Administrative Costs.

272. Other Pleadings.

273. Joinder of Issue in Action for Administrative Costs.

274. Applicable Small Tax Case Rules.

TITLE XXVII. - ACTIONS FOR REVIEW OF FAILURE TO ABATE INTEREST

280. General.

281. Commencement of Action for Review of Failure to Abate

Interest.

282. Designation of Place of Trial.

283. Other Pleadings.

284. Joinder of Issue in Action for Review of Failure to Abate

Interest.

TITLE XXVIII. - ACTIONS FOR REDETERMINATION OF EMPLOYMENT STATUS

290. General.

291. Commencement of Action for Redetermination of Employment

Status.

292. Designation of Place of Trial.

293. Other Pleadings.

294. Joinder of Issue in Actions for Redetermination of Employment

Status.

295. Small Tax Case Procedure in Actions for Redetermination of

Employment Status.

TITLE XXIX. - LARGE PARTNERSHIP ACTIONS

300. General.

301. Commencement of Large Partnership Action.

302. Designation of Place of Trial.

303. Other Pleadings.

304. Joinder of Issue in Large Partnership Actions.

305. Action for Adjustment of Partnership Items of Large

Partnership Treated as Action for Readjustment of Partnership

Items of Large Partnership.

TITLE XXX. - ACTIONS FOR DECLARATORY JUDGMENT RELATING TO TREATMENT

OF ITEMS OTHER THAN PARTNERSHIP ITEMS WITH RESPECT TO AN

OVERSHELTERED RETURN

310. General.

311. Commencement of Action for Declaratory Judgment (Oversheltered

Return).

312. Designation of Place of Trial.

313. Other Pleadings.

314. Joinder of Issue in Action for Declaratory Judgment

(Oversheltered Return).

315. Disposition of Action for Declaratory Judgment (Oversheltered

Return).

316. Action for Declaratory Judgment (Oversheltered Return) Treated

as Deficiency Action.

TITLE XXXI. - ACTIONS FOR DETERMINATION OF RELIEF FROM JOINT AND

SEVERAL LIABILITY ON A JOINT RETURN

320. General.

321. Commencement of Action for Determination of Relief from Joint

and Several Liability on a Joint Return.

322. Designation of Place of Trial.

323. Joinder of Issue in Action for Determination of Relief from

Joint and Several Liability on a Joint Return.

324. Other Pleadings.

325. Notice and Intervention.

TITLE XXXII. - LIEN AND LEVY ACTIONS

330. General.

331. Commencement of Action.

332. Designation of Place of Trial.

333. Other Pleadings.

334. Joinder of Issue in Lien and Levy Actions.

APPENDICES

I. Forms.

II. Section 7463, Internal Revenue Code of 1986.

III. Fees and Charges.

IV. Places of Trial.

INTERIM AMENDMENTS

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26 USC APPENDIX - RULES OF TAX COURT 01/06/03

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TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE I. - SCOPE OF RULES; CONSTRUCTION; EFFECTIVE DATE;

DEFINITIONS

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TITLE I. - SCOPE OF RULES; CONSTRUCTION; EFFECTIVE DATE;

DEFINITIONS

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26 USC APPENDIX - RULES OF TAX COURT Rule 1 01/06/03

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TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE I. - SCOPE OF RULES; CONSTRUCTION; EFFECTIVE DATE;

DEFINITIONS

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Rule 1. Scope of Rules and Construction

-STATUTE-

(a) Scope: These Rules govern the practice and procedure in all

cases and proceedings in the United States Tax Court. Where in any

instance there is no applicable rule of procedure, the Court or the

Judge before whom the matter is pending may prescribe the

procedure, giving particular weight to the Federal Rules of Civil

Procedure to the extent that they are suitably adaptable to govern

the matter at hand.

(b) Construction: These Rules shall be construed to secure the

just, speedy, and inexpensive determination of every case.

-REFTEXT-

REFERENCES IN TEXT

The Federal Rules of Civil Procedure, referred to in par. (a),

are set out in the Appendix to Title 28, Judiciary and Judicial

Procedure.

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TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE I. - SCOPE OF RULES; CONSTRUCTION; EFFECTIVE DATE;

DEFINITIONS

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Rule 2. Effective Date

-STATUTE-

(a) Adoption: These Rules, except as otherwise provided, will

take effect on August 1, 1998. They govern all proceedings and

cases commenced after they take effect, and also all further

proceedings in cases then pending, except to the extent that in the

opinion of the Court their application, in a particular case

pending when the Rules take effect, would not be feasible or would

work injustice, in which event the former procedure applies.

(b) Amendments: Amendments to these Rules shall state their

effective date. Amendments shall likewise govern all proceedings

both in cases pending on or commenced after their effective date,

except to the extent otherwise provided, and subject to the further

exception provided in paragraph (a) of this Rule.

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TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE I. - SCOPE OF RULES; CONSTRUCTION; EFFECTIVE DATE;

DEFINITIONS

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Rule 3. Definitions

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(a) Division: The Chief Judge may from time to time divide the

Court into Divisions of one or more Judges and, in case of a

Division of more than one Judge, designate the chief thereof.

(b) Clerk: Reference to the Clerk in these Rules means the Clerk

of the United States Tax Court.

the Commissioner of Internal Revenue.

(d) Special Trial Judge: The term Special Trial Judge as used in

these Rules refers to a judicial officer appointed pursuant to Code

Section 7443A(a). See Rule 180.

(e) Time: As provided in these Rules and in orders and notices of

the Court, time means standard time in the location mentioned

except when advanced time is substituted therefor by law. For

computation of time, see Rule 25.

(f) Business Hours: As to the Court's business hours, see Rule

10(d).

(g) Filing: For requirements as to filing with the Court, see

Rule 22.

(h) Code: Any reference or citation to the Code relates to the

Internal Revenue Code of 1986, as in effect for the relevant period

or the relevant time.

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26 USC APPENDIX - RULES OF TAX COURT TITLE II. - THE

COURT 01/06/03

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TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE II. - THE COURT

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TITLE II. - THE COURT

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26 USC APPENDIX - RULES OF TAX COURT Rule 10 01/06/03

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TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE II. - THE COURT

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Rule 10. Name, Office, and Sessions

-STATUTE-

(a) Name: The name of the Court is the United States Tax Court.

(b) Office of Court: The principal office of the Court shall be

in the District of Columbia, but the Court or any of its Divisions

may sit at any place within the United States. See Code Sections

7445 and 7701(a)(9).

be prescribed by the Chief Judge.

(d) Business Hours: The office of the Clerk at Washington, D.C.,

shall be open during business hours on all days, except Saturdays,

Sundays, and legal holidays in the District of Columbia, for the

purpose of receiving petitions, pleadings, motions, and other

papers. Business hours are from 8:00 a.m. to 4:30 p.m. For legal

holidays, see Rule 25(b).

(e) Mailing Address: Mail to the Court should be addressed to the

United States Tax Court, 400 Second Street, N.W., Washington, D.C.

20217. Other addresses, such as locations at which the Court may be

in session, should not be used, unless the Court directs otherwise.

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26 USC APPENDIX - RULES OF TAX COURT Rule 11 01/06/03

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TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE II. - THE COURT

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Rule 11. Payments to Court

-STATUTE-

All payments to the Court for fees or charges of the Court shall

be made either in cash or by check, money order, or other draft

made payable to the order of ''Clerk, United States Tax Court,''

and shall be mailed or delivered to the Clerk of the Court at

Washington, D.C. For the Court's address, see Rule 10(e). For

particular payments, see Rules 12(c) (copies of Court records),

20(b) (filing of petition), 175(a)(2) (small tax cases), 200(e)

(application to practice before Court), 200(i) (periodic

registration fee), 271(c) (filing of petition for administrative

costs), and 281(c) (filing of petition for review of failure to

abate interest). For fees and charges payable to the Court, see

Appendix III.

-MISC1-

EFFECTIVE DATE OF AMENDMENT

Amendment of Rule effective with respect to actions for review of

Commissioner's failure to abate interest pertaining to requests for

abatement after July 30, 1996.

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26 USC APPENDIX - RULES OF TAX COURT Rule 12 01/06/03

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TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE II. - THE COURT

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Rule 12. Court Records

-STATUTE-

(a) Removal of Records: No original record, paper, document, or

exhibit filed with the Court shall be taken from the courtroom or

from the offices of the Court or from the custody of a Judge or

employee of the Court, except as authorized by a Judge of the Court

or except as may be necessary for the Clerk to furnish copies or to

transmit the same to other courts for appeal or other official

purposes. With respect to return of exhibits after a decision of

the Court becomes final, see Rule 143(d)(2).

(b) Copies of Records: After the Court renders its decision in a

case, a plain or certified copy of any document, record, entry, or

other paper, pertaining to the case and still in the custody of the

Court, may be obtained upon application to the Court's Copywork

Office and payment of the required fee. Unless otherwise permitted

by the Court, no copy of any exhibit or original document in the

files of the Court shall be furnished to other than the parties

until the Court renders its decision. With respect to protective

orders that may restrict the availability of exhibits and

documents, see Code Section 7461 and Rule 103(a).

will be determined in accordance with Code Section 7474. See

Appendix III.

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26 USC APPENDIX - RULES OF TAX COURT Rule 13 01/06/03

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TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE II. - THE COURT

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Rule 13. Jurisdiction

-STATUTE-

(a) Notice of Deficiency or of Transferee or Fiduciary Liability

Required: Except in actions for declaratory judgment, for

disclosure, for readjustment or adjustment of partnership items,

for administrative costs, or for review of failure to abate

interest (see Titles XXI, XXII, XXIV, XXVI, and XXVII), the

jurisdiction of the Court depends (1) in a case commenced in the

Court by a taxpayer, upon the issuance by the Commissioner of a

notice of deficiency in income, gift, or estate tax, or in the

taxes under Code Chapter 41, 42, 43, or 44 (relating to the excise

taxes on certain organizations and persons dealing with them), or

in the tax under Code Chapter 45 (relating to the windfall profit

tax), or in any other taxes which are the subject of the issuance

of a notice of deficiency by the Commissioner; and (2) in a case

commenced in the Court by a transferee or fiduciary, upon the

issuance by the Commissioner of a notice of liability to the

transferee or fiduciary. See Code Sections 6212, 6213, and 6901.

(b) Declaratory Judgment, Disclosure, Partnership, Administrative

Costs, or Review of Failure to Abate Interest Actions: For the

jurisdictional requirements in an action for declaratory judgment,

for disclosure, for readjustment or adjustment of partnership

items, for administrative costs, or for review of failure to abate

interest, see Rules 210(c), 220(c), 240(c), 270(c), and 280(b).

the Court also depends on the timely filing of a petition. See

Code Sections 6213, 7502; with respect to declaratory judgment

actions, see Code Sections 7428, 7476, and 7478; with respect to

disclosure actions, see Code Section 6110; with respect to

partnership actions, see Code Sections 6226 and 6228 and with

respect to review of failure to abate interest actions, see Code

Section 6404(g).

(d) Contempt of Court: Contempt of Court may be punished by fine

or imprisonment within the scope of Code Section 7456(c).

(e) Bankruptcy and Receivership: With respect to the filing of a

petition or the continuation of proceedings in this Court after the

filing of a bankruptcy petition, see 11 U.S.C. section 362(a)(8)

and Code Section 6213(f)(1). With respect to the filing of a

petition in this Court after the appointment of a receiver in a

receivership proceeding, see Code Section 6871(c)(2).

-MISC1-

EFFECTIVE DATE OF AMENDMENT

Amendment of pars. (a) to (c) effective with respect to actions

for review of Commissioner's failure to abate interest pertaining

to requests for abatement after July 30, 1996.

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26 USC APPENDIX - RULES OF TAX COURT TITLE III. -

COMMENCEMENT OF CASE; SERVICE AND FILING OF

PAPERS; FORM AND STYLE OF PAPERS;

APPEARANCE AND REPRESENTATION; COMPUTATION

OF TIME 01/06/03

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TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE III. - COMMENCEMENT OF CASE; SERVICE AND FILING OF PAPERS;

FORM AND STYLE OF PAPERS; APPEARANCE AND REPRESENTATION;

COMPUTATION OF TIME

-HEAD-

TITLE III. - COMMENCEMENT OF CASE; SERVICE AND FILING OF PAPERS;

FORM AND STYLE OF PAPERS; APPEARANCE AND REPRESENTATION;

COMPUTATION OF TIME

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26 USC APPENDIX - RULES OF TAX COURT Rule 20 01/06/03

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TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE III. - COMMENCEMENT OF CASE; SERVICE AND FILING OF PAPERS;

FORM AND STYLE OF PAPERS; APPEARANCE AND REPRESENTATION;

COMPUTATION OF TIME

-HEAD-

Rule 20. Commencement of Case

-STATUTE-

(a) General: A case is commenced in the Court by filing a

petition with the Court to redetermine a deficiency set forth in a

notice of deficiency issued by the Commissioner, or to redetermine

the liability of a transferee or fiduciary set forth in a notice of

liability issued by the Commissioner to the transferee or

fiduciary, or to obtain a declaratory judgment, or to obtain or

restrain a disclosure, or to adjust or readjust partnership items,

or to obtain an award for reasonable administrative costs, or to

obtain a review of the Commissioner's failure to abate interest.

See Rule 13, Jurisdiction.

(b) Filing Fee: At the time of filing a petition, a fee of $60

shall be paid. The payment of any fee under this paragraph may be

waived if the petitioner establishes to the satisfaction of the

Court by an affidavit containing specific financial information the

inability to make such payment.

-MISC1-

EFFECTIVE DATE OF AMENDMENT

Amendment of par. (a) effective with respect to actions for

review of Commissioner's failure to abate interest pertaining to

requests for abatement after July 30, 1996.

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26 USC APPENDIX - RULES OF TAX COURT Rule 21 01/06/03

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TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE III. - COMMENCEMENT OF CASE; SERVICE AND FILING OF PAPERS;

FORM AND STYLE OF PAPERS; APPEARANCE AND REPRESENTATION;

COMPUTATION OF TIME

-HEAD-

Rule 21. Service of Papers

-STATUTE-

(a) When Required: Except as otherwise required by these Rules or

directed by the Court, all pleadings, motions, orders, decisions,

notices, demands, briefs, appearances, or other similar documents

or papers relating to a case, including a disciplinary matter under

Rule 202, also referred to as the papers in a case, shall be served

on each of the parties or other persons involved in the matter to

which the paper relates other than the party who filed the paper.

(b) Manner of Service: (1) General: All petitions shall be served

by the Clerk. All other papers required to be served on a party

shall also be served by the Clerk unless otherwise provided in

these Rules or directed by the Court, or unless the original paper

is filed with a certificate by a party or a party's counsel that

service of that paper has been made on the party to be served or

such party's counsel. For the form of such certificate of service,

see Form 10, Appendix I. Such service may be made by mail directed

to the party or the party's counsel at such person's last known

address. Service by mail is complete upon mailing, and the date of

such mailing shall be the date of such service. As an alternative

to service by mail, service may be made by delivery to a party, or

a party's counsel or authorized representative in the case of a

party other than an individual (see Rule 24(b)). Service shall be

made on the Commissioner by service on, or directed to, the

Commissioner's counsel at the office address shown in the

Commissioner's answer filed in the case or, if no answer has been

filed, on the Chief Counsel, Internal Revenue Service, Washington,

D.C. 20224. Service on a person other than a party shall be made in

the same manner as service on a party, except as otherwise provided

in these Rules or directed by the Court. In cases consolidated

pursuant to Rule 141, a party making direct service of a paper

shall serve each of the other parties or counsel for each of the

other parties, and the original and copies thereof required to be

filed with the Court shall each have a certificate of service

attached.

(2) Counsel of Record: Whenever under these Rules service is

required or permitted to be made upon a party represented by

counsel who has entered an appearance, service shall be made upon

such counsel unless service upon the party is directed by the

Court. Where more than one counsel appear for a party, service will

be made only on that counsel whose appearance was first entered of

record, unless that counsel notifies the Court, by a designation of

counsel to receive service filed with the Court, that other counsel

of record is to receive service, in which event service will be

made only on the person so designated.

(3) Writs and Process: Service and execution of writs, process,

or similar directives of the Court may be made by a United States

marshal, by a deputy marshal, or by a person specially appointed by

the Court for that purpose, except that a subpoena may be served as

provided in Rule 147(c). The person making service shall make proof

thereof to the Court promptly and in any event within the time in

which the person served must respond. Failure to make proof of

service does not affect the validity of the service.

(4) Change of Address: The Court shall be promptly notified, by a

notice of change of address filed with the Court, of the change of

mailing address of any party, any party's counsel, or any party's

duly authorized representative in the case of a party other than an

individual (see Rule 24(a)(2), (a)(3), (b), and (d)). A separate

notice of change of address shall be filed for each docket number.

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26 USC APPENDIX - RULES OF TAX COURT Rule 22 01/06/03

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TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE III. - COMMENCEMENT OF CASE; SERVICE AND FILING OF PAPERS;

FORM AND STYLE OF PAPERS; APPEARANCE AND REPRESENTATION;

COMPUTATION OF TIME

-HEAD-

Rule 22. Filing

-STATUTE-

Any pleadings or other papers to be filed with the Court must be

filed with the Clerk in Washington, D.C., during business hours,

except that the Judge presiding at any trial or hearing may permit

or require documents pertaining thereto to be filed at that

particular session of the Court, or except as otherwise directed by

the Court. For the circumstances under which timely mailed papers

will be treated as having been timely filed, see Code Section 7502.

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26 USC APPENDIX - RULES OF TAX COURT Rule 23 01/06/03

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TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE III. - COMMENCEMENT OF CASE; SERVICE AND FILING OF PAPERS;

FORM AND STYLE OF PAPERS; APPEARANCE AND REPRESENTATION;

COMPUTATION OF TIME

-HEAD-

Rule 23. Form and Style of Papers

-STATUTE-

(a) Caption, Date, and Signature Required: All papers filed with

the Court shall have a caption, shall be dated, and shall be signed

as follows:

(1) Caption: A proper caption shall be placed on all papers

filed with the Court, and the requirements provided in Rule 32(a)

shall be satisfied with respect to all such papers. All prefixes

and titles, such as ''Mr.'', ''Ms.'', or ''Dr.'', shall be

omitted from the caption. The full name and surname of each

individual petitioner shall be set forth in the caption. The

name of an estate or trust or other person for whom a fiduciary

acts shall precede the fiduciary's name and title, as for example

''Estate of Mary Doe, Deceased, Richard Roe, Executor''.

(2) Date: The date of signature shall be placed on all papers

filed with the Court.

(3) Signature: The original signature, either of the party or

the party's counsel, shall be subscribed in writing to the

original of every paper filed by or for that party with the

Court, except as otherwise provided by these Rules. An individual

rather than a firm name shall be used, except that the signature

of a petitioner corporation or unincorporated association shall

be in the name of the corporation or association by one of its

active and authorized officers or members, as for example ''Mary

Doe, Inc., by Richard Roe, President''. The name, mailing

address, and telephone number of the party or the party's

counsel, as well as counsel's Tax Court bar number, shall be

typed or printed immediately beneath the written signature. The

mailing address of a signatory shall include a firm name if it is

an essential part of the accurate mailing address.

(b) Number Filed: For each paper filed with the Court, there

shall be filed four conformed copies together with the signed

original thereof, except as otherwise provided in these Rules.

Where filing is in more than one case (as a motion to consolidate,

or in cases already consolidated), the number filed shall include

one additional copy for each docket number in excess of one. If

service of a paper is to be made by the Clerk, copies of any

attachments to the original of such paper shall be attached to each

copy to be served by the Clerk. As to stipulations, see Rule 91(b).

prepared by any process, but only if all papers, including copies,

filed with the Court are clear and legible.

(d) Size and Style: Typewritten or printed papers shall be typed

or printed only on one side, on opaque, unglazed paper, 8 1/2

inches wide by 11 inches long. All such papers shall have margins

on both sides of each page that are no less than 1 inch wide, and

margins on the top and bottom of each page that are no less than

3/4 inch wide. Text and footnotes shall appear in consistent

typeface no smaller than 12 characters per inch produced by a

typewriting element or 12-point type produced by a nonproportional

print font (e.g., Courier), with double spacing between each line

of text and single spacing between each line of indented quotations

and footnotes. Quotations in excess of five lines shall be set off

from the surrounding text and indented. Double-spaced lines shall

be no more than three lines to the vertical inch, and single-spaced

lines shall be no more than six lines to the vertical inch.

(e) Binding and Covers: All papers shall be bound together on the

upper left-hand side only and shall have no backs or covers.

(f) Citations: All citations of case names shall be underscored

when typewritten, and shall be in italics when printed.

(g) Return of Papers for Failure to Conform to Rule: The Clerk

may return without filing any paper that does not conform to the

requirements of this Rule.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 24 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE III. - COMMENCEMENT OF CASE; SERVICE AND FILING OF PAPERS;

FORM AND STYLE OF PAPERS; APPEARANCE AND REPRESENTATION;

COMPUTATION OF TIME

-HEAD-

Rule 24. Appearance and Representation

-STATUTE-

(a) Appearance: (1) General: Counsel may enter an appearance

either by subscribing the petition or other initial pleading or

document in accordance with subparagraph (2) hereof, or thereafter

by filing an entry of appearance in accordance with subparagraph

(3) hereof or, in a case not calendared for trial or hearing, a

substitution of counsel in accordance with paragraph (d) hereof.

(2) Appearance in Initial Pleading: If (A) the petition or other

paper initiating the participation of a party in a case is

subscribed by counsel admitted to practice before the Court, and

(B) such initial paper contains the mailing address and Tax Court

bar number of counsel and other information required for entry of

appearance (see subparagraph (3)), then (C) that counsel shall be

recognized as representing that party and no separate entry of

appearance shall be necessary. Thereafter counsel shall be

required to notify the Clerk of any changes in applicable

information to the same extent as if counsel had filed a separate

entry of appearance.

(3) Subsequent Appearance: Where counsel has not previously

appeared, counsel shall file an entry of appearance in duplicate,

signed by counsel individually, containing the name and docket

number of the case, the name, mailing address, telephone number,

and Tax Court bar number of counsel so appearing, and a statement

that counsel is admitted to practice before the Court. A separate

entry of appearance, in duplicate, shall be filed for each

additional docket number in which counsel shall appear. The entry

of appearance shall be substantially in the form set forth in

Appendix I. The Clerk shall be given prompt written notice, filed

in duplicate for each docket number, of any change in the foregoing

information.

(4) Counsel Not Admitted to Practice: No entry of appearance by

counsel not admitted to practice before this Court will be

effective until counsel shall have been admitted, but counsel may

be recognized as counsel in a pending case to the extent permitted

by the Court and then only where it appears that counsel can and

will be promptly admitted. For the procedure for admission to

practice before the Court, see Rule 200.

(b) Personal Representation Without Counsel: In the absence of

appearance by counsel, a party will be deemed to appear on the

party's own behalf. An individual party may represent himself or

herself. A corporation or an unincorporated association may be

represented by an authorized officer of the corporation or by an

authorized member of the association. An estate or trust may be

represented by a fiduciary thereof. Any such person shall state,

in the initial pleading or other paper filed by or for the party,

such person's name, address, and telephone number, and thereafter

shall promptly notify the Clerk in writing, in duplicate for each

docket number involving that party, of any change in that

information.

such counsel's appearance, or any party desiring to withdraw the

appearance of counsel of record for such party, must file a motion

with the Court requesting leave therefor, showing that prior notice

of the motion has been given by such counsel to such counsel's

client, or such party's counsel, as the case may be, and to each of

the other parties to the case or their counsel, and stating whether

there is any objection to the motion. A motion to withdraw as

counsel and a motion to withdraw counsel shall each also state the

then current mailing address and telephone number of the party in

respect of whom or by whom the motion is filed. The Court may, in

its discretion, deny such motion.

(d) Substitution of Counsel: In a case not calendared for trial

or hearing, counsel of record for a party may withdraw such

counsel's appearance, and counsel who has not previously appeared

may enter an appearance, by filing a substitution of counsel,

showing that prior notice of the substitution has been given by

counsel of record to such counsel's client, and to each of the

other parties to the case or their counsel, and that there is no

objection to the substitution. The substitution of counsel shall

be signed by counsel of record and substituted counsel

individually, and shall contain the information required by

subparagraph (3) of paragraph (a). The substitution of counsel

shall be substantially in the form set forth in Appendix I.

Thereafter substituted counsel shall be required to notify the

Clerk of any changes in applicable information to the same extent

as if such counsel had filed a separate entry of appearance.

(e) Death of Counsel: If counsel of record dies, the Court shall

be so notified, and other counsel may enter an appearance in

accordance with this Rule.

(f) Change in Party or Authorized Representative or Fiduciary:

Where (1) a party other than an individual participates in a case

through an authorized representative (such as an officer of a

corporation or a member of an association) or through a fiduciary,

and there is a change in such representative or fiduciary, or (2)

there is a substitution of parties in a pending case, counsel

subscribing the motion resulting in the Court's approval of the

change or substitution shall thereafter be deemed first counsel of

record for the representative, fiduciary, or party.

(g) Conflict of Interest: If any counsel of record (1) was

involved in planning or promoting a transaction or operating an

entity that is connected to any issue in a case, (2) represents

more than one person with differing interests with respect to any

issue in a case, or (3) is a potential witness in a case, then such

counsel must either secure the informed consent of the client (but

only as to items (1) and (2)); withdraw from the case; or take

whatever other steps are necessary to obviate a conflict of

interest or other violation of the ABA Model Rules of Professional

Conduct, and particularly Rules 1.7, 1.8, and 3.7 thereof. The

Court may inquire into the circumstances of counsel's employment in

order to deter such violations. See Rule 201.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 25 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE III. - COMMENCEMENT OF CASE; SERVICE AND FILING OF PAPERS;

FORM AND STYLE OF PAPERS; APPEARANCE AND REPRESENTATION;

COMPUTATION OF TIME

-HEAD-

Rule 25. Computation of Time

-STATUTE-

(a) Computation: (1) General: In computing any period of time

prescribed or allowed by these Rules or by direction of the Court

or by any applicable statute which does not provide otherwise, the

day of the act, event, or default from which a designated period of

time begins to run shall not be included, and (except as provided

in subparagraph (2)) the last day of the period so computed shall

be included. If service is made by mail, then a period of time

computed with respect to the service shall begin on the day after

the date of mailing.

(2) Saturdays, Sundays, and Holidays: Saturdays, Sundays, and all

legal holidays shall be counted, except that, (A) if the period

prescribed or allowed is less than 7 days, then intermediate

Saturdays, Sundays, and legal holidays in the District of Columbia

shall be excluded in the computation; (B) if the last day of the

period so computed is a Saturday, Sunday, or a legal holiday in the

District of Columbia, then that day shall not be included and the

period shall run until the end of the next day which is not a

Saturday, Sunday, or such a legal holiday; and (C) if any act is

required to be taken or completed no later than (or at least) a

specified number of days before a date certain, then the earliest

day of the period so specified shall not be included if it is a

Saturday, Sunday, or a legal holiday in the District of Columbia,

and the earliest such day shall be the next preceding day which is

not a Saturday, Sunday, or such a legal holiday. When such a legal

holiday falls on a Sunday, the next day shall be considered a

holiday; and, when such a legal holiday falls on a Saturday, the

preceding day shall be considered a holiday.

(3) Cross-references: For computation of the period within which

to file a petition with the Court to redetermine a deficiency or

liability, see Code Section 6213; for the period within which to

file a petition in a declaratory judgment action, see Code Sections

7428, 7476, and 7478; for the period within which to file a

petition in a disclosure action, see Code Section 6110; for the

period within which to file a petition in a partnership action, see

Code Sections 6226 and 6228; and for the period within which to

file a petition in a review of failure to abate interest action,

see Code Section 6404(g). See also Code Section 7502.

(b) District of Columbia Legal Holidays: The legal holidays

within the District of Columbia, in addition to any other day

appointed as a holiday by the President or the Congress of the

United States, are as follows:

New Year's Day - January 1

Birthday of Martin Luther King, Jr. - Third Monday in January

Inauguration Day - Every fourth year

Washington's Birthday - Third Monday in February

Memorial Day - Last Monday in May

Independence Day - July 4

Labor Day - First Monday in September

Columbus Day - Second Monday in October

Veterans Day - November 11

Thanksgiving Day - Fourth Thursday in November

Christmas Day - December 25

statute, the Court in its discretion may make longer or shorter any

period provided by these Rules. As to continuances, see Rule 133.

Where a motion is made concerning jurisdiction or the sufficiency

of a pleading, the time for filing a response to that pleading

shall begin to run from the date of service of the order disposing

of the motion by the Court, unless the Court shall direct

otherwise. Where the dates for filing briefs are fixed, an

extension of time for filing a brief or the granting of leave to

file a brief after the due date shall correspondingly extend the

time for filing any other brief due at the same time and for filing

succeeding briefs, unless the Court shall order otherwise. The

period fixed by statute, within which to file a petition with the

Court to redetermine a deficiency or liability, cannot be extended

by the Court.

(d) Miscellaneous: With respect to the computation of time, see

also Rule 3(e) (definition), Rule 10(d) (business hours of the

Court), Rule 13(c) (filing of petition), and Rule 133

(continuances).

-MISC1-

EFFECTIVE DATE OF AMENDMENT

Amendment of par. (a)(3) effective with respect to actions for

review of Commissioner's failure to abate interest pertaining to

requests for abatement after July 30, 1996.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT TITLE IV. -

PLEADINGS 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE IV. - PLEADINGS

-HEAD-

TITLE IV. - PLEADINGS

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 30 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE IV. - PLEADINGS

-HEAD-

Rule 30. Pleadings Allowed

-STATUTE-

There shall be a petition and an answer, and, where required

under these Rules, a reply. No other pleading shall be allowed,

except that the Court may permit or direct some other responsive

pleading. (See Rule 175(b) as to small tax cases.)

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 31 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE IV. - PLEADINGS

-HEAD-

Rule 31. General Rules of Pleading

-STATUTE-

(a) Purpose: The purpose of the pleadings is to give the parties

and the Court fair notice of the matters in controversy and the

basis for their respective positions.

(b) Pleading to Be Concise and Direct: Each averment of a

pleading shall be simple, concise, and direct. No technical forms

of pleading are required.

a claim or defense alternatively or hypothetically. When two or

more statements are made in the alternative and one of them would

be sufficient if made independently, the pleading is not made

insufficient by the insufficiency of one or more of the alternative

statements. A party may state as many separate claims or defenses

as the party has regardless of consistency or the grounds on which

based. All statements shall be made subject to the signature

requirements of Rules 23(a)(3) and 33.

(d) Construction of Pleadings: All pleadings shall be so

construed as to do substantial justice.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 32 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE IV. - PLEADINGS

-HEAD-

Rule 32. Form of Pleadings

-STATUTE-

(a) Caption; Names of Parties: Every pleading shall contain a

caption setting forth the name of the Court (United States Tax

Court), the title of the case, the docket number after it becomes

available (see Rule 35), and a designation to show the nature of

the pleading. In the petition, the title of the case shall include

the names of all parties, but shall not include as a

party-petitioner the name of any person other than the person or

persons by or on whose behalf the petition is filed. In other

pleadings, it is sufficient to state the name of the first party

with an appropriate indication of other parties.

(b) Separate Statement: All averments of claim or defense, and

all statements in support thereof, shall be made in separately

designated paragraphs, the contents of each of which shall be

limited as far as practicable to a statement of a single item or a

single set of circumstances. Such paragraph may be referred to by

that designation in all succeeding pleadings. Each claim and

defense shall be stated separately whenever a separation

facilitates the clear presentation of the matters set forth.

be adopted by reference in a different part of the same pleading or

in another pleading or in any motion. A copy of any written

instrument which is an exhibit to a pleading is a part thereof for

all purposes.

(d) Other Provisions: With respect to other provisions relating

to the form and style of papers filed with the Court, see Rules 23,

56(a), 57(a), 210(d), 220(d), and 240(d).

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 33 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE IV. - PLEADINGS

-HEAD-

Rule 33. Signing of Pleadings

-STATUTE-

(a) Signature: Each pleading shall be signed in the manner

provided in Rule 23. Where there is more than one attorney of

record, the signature of only one is required. Except when

otherwise specifically directed by the Court, pleadings need not be

verified or accompanied by affidavit.

(b) Effect of Signature: The signature of counsel or a party

constitutes a certificate by the signer that the signer has read

the pleading, that, to the best of the signer's knowledge,

information, and belief formed after reasonable inquiry, it is well

grounded in fact and is warranted by existing law or a good faith

argument for the extension, modification, or reversal of existing

law, and that it is not interposed for any improper purpose, such

as to harass or to cause unnecessary delay or needless increase in

the cost of litigation. The signature of counsel also constitutes

a representation by counsel that counsel is authorized to represent

the party or parties on whose behalf the pleading is filed. If a

pleading is not signed, it shall be stricken, unless it is signed

promptly after the omission is called to the attention of the

pleader. If a pleading is signed in violation of this Rule, the

Court, upon motion or upon its own initiative, may impose upon the

person who signed it, a represented party, or both, an appropriate

sanction, which may include an order to pay to the other party or

parties the amount of the reasonable expenses incurred because of

the filing of the pleading, including reasonable counsel's fees.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 34 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE IV. - PLEADINGS

-HEAD-

Rule 34. Petition

-STATUTE-

(a) General: (1) Deficiency or Liability Actions: The petition

with respect to a notice of deficiency or a notice of liability

shall be substantially in accordance with Form 1 shown in Appendix

I, and shall comply with the requirements of these Rules relating

to pleadings. Ordinarily, a separate petition shall be filed with

respect to each notice of deficiency or each notice of liability.

However, a single petition may be filed seeking a redetermination

with respect to all notices of deficiency or liability directed to

one person alone or to such person and one or more other persons or

to a husband and a wife individually, except that the Court may

require a severance and a separate case to be maintained with

respect to one or more of such notices. Where the notice of

deficiency or liability is directed to more than one person, each

such person desiring to contest it shall file a petition, either

separately or jointly with any such other person, and each such

person must satisfy all the requirements of this Rule in order for

the petition to be treated as filed by or for such person. The

petition shall be complete, so as to enable ascertainment of the

issues intended to be presented. No telegram, cablegram,

radiogram, telephone call, electronically transmitted copy, or

similar communication will be recognized as a petition. Failure of

the petition to satisfy applicable requirements may be ground for

dismissal of the case. As to the joinder of parties, see Rule 61;

and as to the effect of misjoinder of parties, see Rule 62. For the

circumstances under which a timely mailed petition will be treated

as having been timely filed, see Code Section 7502.

(2) Other Actions: For the requirements relating to the petition

in declaratory judgment actions, in disclosure actions, in

partnership actions, in administrative costs actions, or in review

of failure to abate interest actions, see Rules 211(b), 221(b),

241(b), 271(b), and 281(b), respectively. As to joinder of parties

in declaratory judgment actions, in disclosure actions and in

partnership actions, see Rules 215, 226, and 241(h), respectively.

(b) Content of Petition in Deficiency or Liability Actions: The

petition in a deficiency or liability action shall contain (see

Form 1, Appendix I):

(1) In the case of a petitioner other than a corporation, the

petitioner's name and legal residence; in the case of a corporate

petitioner, its name and principal place of business or principal

office or agency; and, in all cases, the petitioner's mailing

address and identification number (e.g., Social Security number

or employer identification number) and the office of the Internal

Revenue Service with which the tax return for the period in

controversy was filed. The mailing address, legal residence,

principal place of business, or principal office or agency shall

be stated as of the date of filing the petition. In the event of

a variance between the name set forth in the notice of deficiency

or liability and the correct name, a statement of the reasons for

such variance shall be set forth in the petition.

(2) The date of the notice of deficiency or liability, or other

proper allegations showing jurisdiction in the Court, and the

City and State of the office of the Internal Revenue Service

which issued the notice.

(3) The amount of the deficiency or liability, as the case may

be, determined by the Commissioner, the nature of the tax, the

year or years or other periods for which the determination was

made; and, if different from the Commissioner's determination,

the approximate amount of taxes in controversy.

(4) Clear and concise assignments of each and every error which

the petitioner alleges to have been committed by the Commissioner

in the determination of the deficiency or liability. The

assignments of error shall include issues in respect of which the

burden of proof is on the Commissioner. Any issue not raised in

the assignments of error shall be deemed to be conceded. Each

assignment of error shall be separately lettered.

(5) Clear and concise lettered statements of the facts on which

petitioner bases the assignments of error, except with respect to

those assignments of error as to which the burden of proof is on

the Commissioner.

(6) A prayer setting forth relief sought by the petitioner.

(7) The signature, mailing address, and telephone number of

each petitioner or each petitioner's counsel, as well as

counsel's Tax Court bar number.

(8) A copy of the notice of deficiency or liability, as the

case may be, which shall be appended to the petition, and with

which there shall be included so much of any statement

accompanying the notice as is material to the issues raised by

the assignments of error. If the notice of deficiency or

liability or accompanying statement incorporates by reference any

prior notices, or other material furnished by the Internal

Revenue Service, such parts thereof as are material to the issues

raised by the assignments of error likewise shall be appended to

the petition.

A claim for reasonable litigation or administrative costs shall not

be included in the petition in a deficiency or liability action.

For the requirements as to claims for reasonable litigation or

administrative costs, see Rule 231.

to the content of the petition in other actions, see Rule 211(c),

(d), and (e), Rule 221(c), (d), and (e), Rule 241(c), (d), and (e),

Rule 271(b), and Rule 281(b).

(d) Number Filed: For each petition filed, there shall be a

signed original together with two conformed copies.

-MISC1-

EFFECTIVE DATE OF AMENDMENT

Amendment of par. (a)(2) effective with respect to petitions

filed after Aug. 1, 1998, except that reference to actions for

review of Commissioner's failure to abate interest are effective

with respect to such actions pertaining to requests for abatement

after July 30, 1996. Amendment of par. (b)(4) effective with

respect to petitions filed after Aug. 1, 1998. Amendment of par.

failure to abate interest pertaining to requests for abatement

after July 30, 1996.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 35 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE IV. - PLEADINGS

-HEAD-

Rule 35. Entry on Docket

-STATUTE-

Upon receipt of the petition by the Clerk, the case will be

entered upon the docket and assigned a number, and the parties will

be notified thereof by the Clerk. The docket number shall be placed

by the parties on all papers thereafter filed in the case, and

shall be referred to in all correspondence with the Court.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 36 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE IV. - PLEADINGS

-HEAD-

Rule 36. Answer

-STATUTE-

(a) Time to Answer or Move: The Commissioner shall have 60 days

from the date of service of the petition within which to file an

answer, or 45 days from that date within which to move with respect

to the petition. With respect to an amended petition or amendments

to the petition, the Commissioner shall have like periods from the

date of service of those papers within which to answer or move in

response thereto, except as the Court may otherwise direct.

(b) Form and Content: The answer shall be drawn so that it will

advise the petitioner and the Court fully of the nature of the

defense. It shall contain a specific admission or denial of each

material allegation in the petition; however, if the Commissioner

shall be without knowledge or information sufficient to form a

belief as to the truth of an allegation, then the Commissioner

shall so state, and such statement shall have the effect of a

denial. If the Commissioner intends to qualify or to deny only a

part of an allegation, then the Commissioner shall specify so much

of it as is true and shall qualify or deny only the remainder. In

addition, the answer shall contain a clear and concise statement of

every ground, together with the facts in support thereof on which

the Commissioner relies and has the burden of proof. Paragraphs of

the answer shall be designated to correspond to those of the

petition to which they relate.

petition and not expressly admitted or denied in the answer shall

be deemed to be admitted.

(d) Declaratory Judgment, Disclosure, and Administrative Costs

Actions: For the requirements applicable to the answer in

declaratory judgment actions, in disclosure actions, and in

administrative costs actions, see Rules 213(a), 223(a), and 272(a),

respectively.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 37 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE IV. - PLEADINGS

-HEAD-

Rule 37. Reply

-STATUTE-

(a) Time to Reply or Move: The petitioner shall have 45 days from

the date of service of the answer within which to file a reply, or

30 days from that date within which to move with respect to the

answer. With respect to an amended answer or amendments to the

answer the petitioner shall have like periods from the date of

service of those papers within which to reply or move in response

thereto, except as the Court may otherwise direct.

(b) Form and Content: In response to each material allegation in

the answer and the facts in support thereof on which the

Commissioner has the burden of proof, the reply shall contain a

specific admission or denial; however, if the petitioner shall be

without knowledge or information sufficient to form a belief as to

the truth of an allegation, then the petitioner shall so state, and

such statement shall have the effect of a denial. In addition, the

reply shall contain a clear and concise statement of every ground,

together with the facts in support thereof, on which the petitioner

relies affirmatively or in avoidance of any matter in the answer on

which the Commissioner has the burden of proof. In other respects

the requirements of pleading applicable to the answer provided in

Rule 36(b) shall apply to the reply. The paragraphs of the reply

shall be designated to correspond to those of the answer to which

they relate.

every affirmative allegation set out in the answer and not

expressly admitted or denied in the reply shall be deemed to be

admitted. Where a reply is not filed, the affirmative allegations

in the answer will be deemed denied unless the Commissioner, within

45 days after expiration of the time for filing the reply, files a

motion that specified allegations in the answer be deemed

admitted. That motion will be served on the petitioner and may be

granted unless the required reply is filed within the time directed

by the Court.

(d) New Material: Any new material contained in the reply shall

be deemed to be denied.

(e) Declaratory Judgment, Disclosure, and Administrative Costs

Actions: For the requirements applicable to the reply in

declaratory judgment actions and in disclosure actions, see Rules

213(b) and 223(b), respectively. See Rule 272(b) with respect to

replies in actions for administrative costs.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 38 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE IV. - PLEADINGS

-HEAD-

Rule 38. Joinder of Issue

-STATUTE-

A case shall be deemed at issue upon the filing of the answer,

unless a reply is required under Rule 37, in which event it shall

be deemed at issue upon the filing of a reply or the entry of an

order disposing of a motion under Rule 37(c) or the expiration of

the period specified in Rule 37(c) in case the Commissioner fails

to move. With respect to declaratory judgment actions, disclosure

actions, partnership actions, and administrative costs actions, see

Rules 214, 224, 244, and 273, respectively.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 39 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE IV. - PLEADINGS

-HEAD-

Rule 39. Pleading Special Matters

-STATUTE-

A party shall set forth in the party's pleading any matter

constituting an avoidance or affirmative defense, including res

judicata, collateral estoppel, estoppel, waiver, duress, fraud, and

the statute of limitations. A mere denial in a responsive pleading

will not be sufficient to raise any such issue.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 40 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE IV. - PLEADINGS

-HEAD-

Rule 40. Defenses and Objections Made by Pleading or Motion

-STATUTE-

Every defense, in law or fact, to a claim for relief in any

pleading shall be asserted in the responsive pleading thereto if

one is required, except that the following defenses may, at the

option of the pleader, be made by motion: (a) lack of jurisdiction,

and (b) failure to state a claim upon which relief can be granted.

If a pleading sets forth a claim for relief to which the adverse

party is not required to file a responsive pleading, then such

party may assert at the trial any defense in law or fact to that

claim for relief. If, on a motion asserting failure to state a

claim on which relief can be granted, matters outside the pleading

are to be presented, then the motion shall be treated as one for

summary judgment and disposed of as provided in Rule 121, and the

parties shall be given an opportunity to present all material made

pertinent to a motion under Rule 121.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 41 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE IV. - PLEADINGS

-HEAD-

Rule 41. Amended and Supplemental Pleadings

-STATUTE-

(a) Amendments: A party may amend a pleading once as a matter of

course at any time before a responsive pleading is served. If the

pleading is one to which no responsive pleading is permitted and

the case has not been placed on a trial calendar, then a party may

so amend it at any time within 30 days after it is served.

Otherwise a party may amend a pleading only by leave of Court or by

written consent of the adverse party, and leave shall be given

freely when justice so requires. No amendment shall be allowed

after expiration of the time for filing the petition, however,

which would involve conferring jurisdiction on the Court over a

matter which otherwise would not come within its jurisdiction under

the petition as then on file. A motion for leave to amend a

pleading shall state the reasons for the amendment and shall be

accompanied by the proposed amendment. The amendment to the

pleading shall not be incorporated into the motion but rather shall

be separately set forth and consistent with the requirements of

Rule 23 regarding form and style of papers filed with the Court.

See Rules 36(a) and 37(a) for time for responding to amended

pleadings.

(b) Amendments to Conform to the Evidence: (1) Issues Tried by

Consent: When issues not raised by the pleadings are tried by

express or implied consent of the parties, they shall be treated in

all respects as if they had been raised in the pleadings. The

Court, upon motion of any party at any time, may allow such

amendment of the pleadings as may be necessary to cause them to

conform to the evidence and to raise these issues, but failure to

amend does not affect the result of the trial of these issues.

(2) Other Evidence: If evidence is objected to at the trial on

the ground that it is not within the issues raised by pleadings,

then the Court may receive the evidence and at any time allow the

pleadings to be amended to conform to the proof, and shall do so

freely when justice so requires and the objecting party fails to

satisfy the Court that the admission of such evidence would

prejudice such party in maintaining such party's position on the

merits.

(3) Filing: The amendment or amended pleadings permitted under

this paragraph (b) shall be filed with the Court at the trial or

shall be filed with the Clerk at Washington, D.C., within such time

as the Court may fix.

may, upon such terms as are just, permit a party to file a

supplemental pleading setting forth transactions or occurrences or

events which have happened since the date of the pleading sought to

be supplemented. Permission may be granted even though the

original pleading is defective in its statements of a claim for

relief or defense. If the Court deems it advisable that the

adverse party plead to the supplemental pleading, then it shall so

direct, specifying the time therefor.

(d) Relation Back of Amendments: When an amendment of a pleading

is permitted, it shall relate back to the time of filing of that

pleading, unless the Court shall order otherwise either on motion

of a party or on its own initiative.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT TITLE V. - MOTIONS 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE V. - MOTIONS

-HEAD-

TITLE V. - MOTIONS

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 50 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE V. - MOTIONS

-HEAD-

Rule 50. General Requirements

-STATUTE-

(a) Form and Content of Motion: An application to the Court for

an order shall be by motion in writing, which shall state with

particularity the grounds therefor and shall set forth the relief

or order sought. The motion shall show that prior notice thereof

has been given to each other party or counsel for each other party

and shall state whether there is any objection to the motion. If a

motion does not include such a statement, the Court will assume

that there is an objection to the motion. Unless the Court directs

otherwise, motions made during a hearing or trial need not be in

writing. The rules applicable to captions, signing, and other

matters of form and style of pleadings apply to all written

motions. See Rules 23, 32, and 33(a). The effect of a signature on

a motion shall be as set forth in Rule 33(b).

(b) Disposition of Motions: A motion may be disposed of in one or

more of the following ways, in the discretion of the Court:

(1) The Court may take action after directing that a written

response be filed. In that event, the motion shall be served

upon the opposing party, who shall file such response within such

period as the Court may direct. Written response to a motion

shall conform to the same requirements of form and style as apply

to motions.

(2) The Court may take action after directing a hearing, which

normally will be held in Washington, D.C. The Court may, on its

own motion or upon the written request of any party to the

motion, direct that the hearing be held at some other location

which serves the convenience of the parties and the Court.

(3) The Court may take such action as the Court in its

discretion deems appropriate, on such prior notice, if any, which

the Court may consider reasonable. The action of the Court may

be taken with or without written response, hearing, or attendance

of a party to the motion at the hearing.

then a party to the motion may, prior to or at the time for such

hearing, submit a written statement of such party's position

together with any supporting documents. Such statement may be

submitted in lieu of or in addition to attendance at the hearing.

(d) Defects in Pleading: Where the motion or order is directed to

defects in a pleading, prompt filing of a proper pleading

correcting the defects may obviate the necessity of a hearing

thereon.

(e) Postponement of Trial: The filing of a motion shall not

constitute cause for postponement of a trial. With respect to

motions for continuance, see Rule 133.

(f) Service of Motions: The rules applicable to service of

pleadings apply to service of motions. See Rule 21; for the rules

applicable to service of papers in partnership actions, see Rule

246.

-MISC1-

EFFECTIVE DATE OF AMENDMENT

Amendment of par. (a) effective with respect to motions filed

after July 1, 1986.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 51 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE V. - MOTIONS

-HEAD-

Rule 51. Motion for More Definite Statement

-STATUTE-

(a) General: If a pleading to which a responsive pleading is

permitted or required is so vague or ambiguous that a party cannot

reasonably be required to frame a responsive pleading, then the

party may move for a more definite statement before interposing a

responsive pleading. The motion shall point out the defects

complained of and the details desired. See Rules 70 and 90 for

procedures available to narrow the issues or to elicit further

information as to the facts involved or the positions of the

parties.

(b) Penalty for Failure of Response: The Court may strike the

pleading to which the motion is directed or may make such other

order as it deems just, if the required response is not made within

such period as the Court may direct.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 52 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE V. - MOTIONS

-HEAD-

Rule 52. Motion to Strike

-STATUTE-

Upon motion made by a party before responding to a pleading or,

if no responsive pleading is permitted by these Rules, upon motion

made by a party within 30 days after the service of the pleading,

or upon the Court's own initiative at any time, the Court may order

stricken from any pleading any insufficient claim or defense or any

redundant, immaterial, impertinent, frivolous, or scandalous

matter. In like manner and procedure, the Court may order stricken

any such objectionable matter from briefs, documents, or any other

papers or responses filed with the Court.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 53 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE V. - MOTIONS

-HEAD-

Rule 53. Motion to Dismiss

-STATUTE-

A case may be dismissed for cause upon motion of a party or upon

the Court's initiative.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 54 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE V. - MOTIONS

-HEAD-

Rule 54. Timely Filing and Joinder of Motions

-STATUTE-

Motions must be made timely, unless the Court shall permit

otherwise. Motions shall be separately stated and not joined

together, except that motions may be joined in the following

instances: (1) motions under Rules 51 and 52 directed to the same

pleading or other paper; and (2) motions under Rule 56 for the

review of a jeopardy assessment and for the review of a jeopardy

levy, but only if the assessment and the levy are the subject of

the same written statement required by Code Section 7429(a)(1).

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 55 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE V. - MOTIONS

-HEAD-

Rule 55. Motion to Restrain Assessment or Collection

-STATUTE-

A motion to restrain assessment or collection where a petition

has been filed with this Court, made pursuant to Code Section

6213(a), shall include as exhibits a copy of each notice of

assessment and each collection notice in respect of which the

motion is filed. For the rules applicable to captions, signing,

and other matters of form and style of motions, see Rule 50(a).

INTERIM AMENDMENT

For interim amendment of this Rule, see provisions set out

after the Appendices to the Rules.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 56 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE V. - MOTIONS

-HEAD-

Rule 56. Motion for Review of Jeopardy Assessment or Jeopardy Levy

-STATUTE-

(a) Commencement of Review: (1) How Review Is Commenced: Review

of a jeopardy assessment or a jeopardy levy under Code Section

7429(b) shall be commenced by filing a motion with the Court. The

petitioner shall place on the motion the same docket number as that

of a then-pending action under Code Section 6213(a) which provides

the jurisdictional nexus for review required by Code Section

7429(b)(2)(B). The motion shall be styled ''Motion for Review of

Jeopardy Assessment'' or ''Motion for Review of Jeopardy Levy'', as

may be appropriate. As to joinder of such motions, see Rule 54.

(2) When Review Is Commenced: The motion under subparagraph (1)

shall be filed within the time provided by Code Section 7429(b)(1).

(b) Service of Motion: A motion filed with the Court pursuant to

this Rule shall be served by the petitioner on counsel for the

Commissioner (as specified in Rule 21(b)(1)) in such manner as may

reasonably be expected to reach the Commissioner's counsel not

later than the day on which the motion is received by the Court.

contain the following:

(1) A statement whether the petitioner contends that:

(A) the making of the assessment in respect of which the

motion is filed was not reasonable under the circumstances;

(B) the amount so assessed or demanded is not appropriate

under the circumstances; or

reasonable under the circumstances.

(2) As to each contention in paragraph (c)(1) of this Rule,

(A) clear and concise assignments of each and every error

which the petitioner alleges to have been committed by the

Commissioner; and

(B) clear and concise lettered statements of the facts on

which the petitioner bases the assignments of error.

(3) As to the contention in paragraph (c)(1)(B) of this Rule, a

statement of the amount, if any, that would be appropriate under

the circumstances.

(4) A statement whether the petitioner requests an evidentiary

or other hearing on the motion, and if so, the reasons why. For

the place of hearing, see paragraph (e) of this Rule.

(5) A list identifying by caption and number all other dockets

in which the motion could have been filed if more than one then

pending action for the redetermination of a deficiency under Code

Section 6213(a) provides the jurisdictional nexus for review

required by Code Section 7429(b)(2)(B).

(6) A copy of -

(A) the written statement required to be furnished to the

petitioner under Code Section 7429(a)(1), together with any

notice or other document regarding the jeopardy assessment or

jeopardy levy that may have been served on the petitioner by

the Commissioner and in respect of which the motion is filed;

(B) the request for administrative review made by the

petitioner under Code Section 7429(a)(2); and

Section 7429(a)(3).

(7) A certificate showing service of the motion in accordance

with paragraph (b) of this Rule.

(d) Response by Commissioner: (1) Content: The Commissioner shall

file a written response to a motion filed pursuant to this Rule.

The response shall contain the following:

(A) A specific admission or denial of each allegation in the

motion, arranged in paragraphs that are designated to correspond

to those of the motion to which they relate.

(B) A clear and concise statement of every ground, together

with the facts in support thereof, on which the Commissioner

relies.

the motion, and if so, the reasons why.

(D) A copy of -

(i) the written notification to the Court required by Code

Section 6861(c); and

(ii) any item required for consideration of the basis of the

petitioner's motion, if that item has not been attached to the

petitioner's motion.

(E) A certificate showing service of the response in accordance

with subparagraph (2) of this paragraph.

(2) Time for and Service of Response: The response required by

paragraph (d)(1) of this Rule shall be received by the Court not

later than 10 days after the date on which the petitioner's motion

is received by the Court. Said response shall be served by the

Commissioner in such manner as may reasonably be expected to reach

the petitioner or the petitioner's counsel (as specified in Rule

21(b)(2)) not later than the day on which the response is received

by the Court.

(e) Place of Hearing: If required, a hearing on the motion filed

pursuant to this Rule will ordinarily be held at the place of trial

previously designated in accordance with paragraph (a) of Rule 140

unless otherwise ordered by the Court.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 57 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE V. - MOTIONS

-HEAD-

Rule 57. Motion for Review of Proposed Sale of Seized Property

-STATUTE-

(a) Commencement of Review: (1) How Review is Commenced: Review

of the Commissioner's determination under Code Section

6863(b)(3)(B) that seized property may be sold shall be commenced

by filing a motion with the Court. The movant shall place on the

motion the same docket number as that of the then-pending action

under Code Section 6213(a) in respect of which the sale of seized

property is stayed by virtue of Code Section 6863(b)(3)(A)(iii). If

filed by the petitioner, the motion shall be styled ''Motion to

Stay Proposed Sale of Seized Property - Sec. 6863(b)(3)(C)''. If

filed by the Commissioner, the motion shall be styled ''Motion to

Authorize Proposed Sale of Seized Property - Sec. 6863(b)(3)(C)''.

(2) When Review Is Commenced: (A) Proposed Sale Not Scheduled: If

a date for a proposed sale has not been scheduled, then the

Commissioner may file the motion under subparagraph (1) at any

time.

(B) Proposed Sale Scheduled: (i) In General: If a date for a

proposed sale has been scheduled, then the movant shall file the

motion under subparagraph (1) not less than 15 days before the date

of the proposed sale and not more than 20 days after receipt of the

notice of sale prescribed by Code Section 6335(b).

(ii) Motion Not Filed Within Prescribed Period: If the motion

under subparagraph (1) is filed less than 15 days before the date

of the proposed sale or more than 20 days after receipt of the

notice of sale prescribed by Code Section 6335(b), then an

additional statement shall be included in the motion as provided by

paragraph (c)(3) of this Rule. A motion not filed within the period

prescribed by subparagraph (2)(B)(i) shall be considered dilatory

unless the movant shows that there was good reason for not filing

the motion within that period. As to the effect of the motion

being dilatory, see paragraph (g)(4) of this Rule.

(b) Service of Motion: (1) By the Petitioner: A motion filed with

the Court pursuant to this Rule shall be served by the petitioner

on counsel for the Commissioner (as specified in Rule 21(b)(1)) in

such manner as may reasonably be expected to reach the

Commissioner's counsel not later than the day on which the motion

is received by the Court.

(2) By the Commissioner: A motion filed with the Court pursuant

to this Rule shall be served by the Commissioner on the petitioner

or on the petitioner's counsel (as specified in Rule 21(b)(2)) in

such manner as may reasonably be expected to reach the petitioner

or the petitioner's counsel not later than the day on which the

motion is received by the Court.

contain the following:

(1) The time and place of the proposed sale.

(2) A description of the property proposed to be sold, together

with a copy of the notice of seizure prescribed by Code Section

6335(a) and the notice of sale prescribed by Code Section

6335(b).

(3) If the motion is filed less than 15 days before the date of

the proposed sale or more than 20 days after receipt of the

notice of sale prescribed by Code Section 6335(b), as the case

may be, a statement of the reasons why review was not commenced

within the prescribed period.

(4) A statement that the petitioner does not consent to the

proposed sale.

(5) A statement whether the property proposed to be sold -

(A) is or is not likely to perish;

(B) is or is not likely to become greatly reduced in price or

value by keeping; and

or maintain.

(6) The movant's basis for each statement in subparagraph (5)

that the movant expressed in the affirmative, together with any

appraisal, affidavit, valuation report, or other document relied

on by the movant to support each statement.

(7) A statement whether the movant requests an evidentiary or

other hearing on the motion, and if so, the reasons why. For the

place of hearing, see paragraph (f) of this Rule.

(8) A certificate showing service of the motion in accordance

with paragraph (b) of this Rule.

(d) Response to Motion: (1) Content: The petitioner or the

Commissioner, as the case may be, shall file a written response to

a motion filed pursuant to this Rule. The response shall contain

the following:

(A) A specific admission or denial of each allegation in the

motion arranged in paragraphs that are designated to correspond

to those of the motion to which they relate.

(B) A clear and concise statement of every ground, together

with the facts in support thereof, on which the responding party

relies.

on the motion, and if so, the reasons why.

(D) A copy of -

(i) any appraisal, affidavit, valuation report, or other

document relied on by the responding party; and

(ii) any item required for consideration of the basis of the

movant's motion, if that item has not been attached to the

movant's motion.

(E) A certificate showing service of the response in accordance

with subparagraph (2) of this paragraph.

(2) Time for and Service of Response: The response required by

paragraph (d)(1) of this Rule shall be received by the Court not

later than 10 days after the date on which the movant's motion is

received by the Court. This response shall be served in such manner

as may reasonably be expected to reach the movant or the movant's

counsel (as specified in Rule 21(b)(1) or Rule 21(b)(2), as the

case may be) not later than the day on which the response is

received by the Court.

(e) Effect of Signature: The provisions of Rule 33(b), relating

to the effect of the signature of counsel or a party, shall apply

to a motion filed pursuant to this Rule and to the response

required by paragraph (d) of this Rule.

(f) Place of Hearing: If required, a hearing on a motion filed

pursuant to this Rule will ordinarily be held at the place of trial

previously designated in accordance with paragraph (a) of Rule 140

unless otherwise ordered by the Court. For the manner in which the

Court may dispose of such a motion, see paragraph (g)(3) of this

Rule.

(g) Disposition of Motion: (1) General: A motion filed pursuant

to this Rule may be disposed of in one or more of the following

ways, in the discretion of the Court:

(A) The Court may -

(i) authorize, or decline to stay, the proposed sale; or

(ii) stay the proposed sale temporarily until the Court has

had an adequate opportunity to consider the motion.

(B) The Court may stay the proposed sale until a specified date

or event, or for a specified period, or until further application

is made for a sale, or any combination of the foregoing.

undertakings or safeguards are effectuated.

(D) The Court may provide such other temporary, extended, or

permanent relief as may be appropriate under the circumstances.

(2) Evidence: In disposing of a motion filed pursuant to this

Rule, the Court may consider such appraisals, affidavits, valuation

reports, and other evidence as may be appropriate, giving due

regard to the necessity of acting on the motion within a brief

period of time.

(3) Disposition on Motion Papers or Otherwise: The Court may

dispose of a motion filed pursuant to this Rule on the motion

papers, or after an evidentiary hearing or oral argument, or may

require legal memoranda, or any combination of the foregoing that

the Court deems appropriate. For the place of hearing, see

paragraph (f) of this Rule.

(4) Dilatory Motions: The fact that a motion filed pursuant to

this Rule is dilatory within the meaning of paragraph (a)(2)(B)(ii)

of this Rule shall be considered by the Court in disposing of the

motion.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 58 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE V. - MOTIONS

-HEAD-

Rule 58. Miscellaneous

-STATUTE-

For reference in the Rules to other motions, see Rules 25(c)

(extension of time), 40 (defenses made by motion), 41 (amendment of

pleadings), 63 (substitution of parties), 71(c) (answers to

interrogatories), 81(b) (depositions), 90(e) (requests for

admission), 91(f) (stipulations), 121(a) (summary judgment), 123(c)

(setting aside default or dismissal), 133 (continuances), 140(c)

(place of trial), 141 (consolidation and separation), 151(c)

(delinquent briefs), 157 (retention of official case file in estate

tax case involving election under Code Section 6166), 161

(reconsideration), 162 (vacating or revising decision), 231

(reasonable litigation and administrative costs), 260 (enforcement

of overpayment determination), 261 (redetermination of interest on

deficiency), and 262 (modification of decision in estate tax case

involving election under Code Section 6166).

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT TITLE VI. - PARTIES 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE VI. - PARTIES

-HEAD-

TITLE VI. - PARTIES

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 60 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE VI. - PARTIES

-HEAD-

Rule 60. Proper Parties; Capacity

-STATUTE-

(a) Petitioner: (1) Deficiency or Liability Actions: A case shall

be brought by and in the name of the person against whom the

Commissioner determined the deficiency (in the case of a notice of

deficiency) or liability (in the case of a notice of liability), or

by and with the full descriptive name of the fiduciary entitled to

institute a case on behalf of such person. See Rule 23(a)(1). A

case timely brought shall not be dismissed on the ground that it is

not properly brought on behalf of a party until a reasonable time

has been allowed after objection for ratification by such party of

the bringing of the case; and such ratification shall have the same

effect as if the case had been properly brought by such party.

Where the deficiency or liability is determined against more than

one person in the notice by the Commissioner, only such of those

persons who shall duly act to bring a case shall be deemed a party

or parties.

(2) Other Actions: For the person who may bring a case as a

petitioner in a declaratory judgment action, see Rules 210(b)(11),

211, and 216. For the person who may bring a case as a petitioner

in a disclosure action, see Rules 220(b)(5), 221, and 225. For the

person who may bring a case as a petitioner in a partnership

action, see Rules 240(c)(1)(B), 240(c)(2)(B), 241, and 245. For the

person who may bring a case as a petitioner in an action for

administrative costs, see Rule 271. For the person who may bring a

case as a petitioner in an action for review of the Commissioner's

failure to abate interest, see Rule 281.

(b) Respondent: The Commissioner shall be named the respondent.

acting in a fiduciary or other representative capacity, to engage

in litigation in the Court shall be determined by the law of the

individual's domicile. The capacity of a corporation to engage in

such litigation shall be determined by the law under which it was

organized. The capacity of a fiduciary or other representative to

litigate in the Court shall be determined in accordance with the

law of the jurisdiction from which such person's authority is

derived.

(d) Infants or Incompetent Persons: Whenever an infant or

incompetent person has a representative, such as a general

guardian, committee, conservator, or other like fiduciary, the

representative may bring a case or defend in the Court on behalf of

the infant or incompetent person. An infant or incompetent person

who does not have a duly appointed representative may act by a next

friend or by a guardian ad litem. Where a party attempts to

represent himself or herself and, in the opinion of the Court there

is a serious question as to such party's competence to do so, the

Court, if it deems justice so requires, may continue the case until

appropriate steps have been taken to obtain an adjudication of the

question by a court having jurisdiction so to do, or may take such

other action as it deems proper.

-MISC1-

EFFECTIVE DATE OF AMENDMENT

Amendment of par. (a)(2) effective with respect to actions for

review of Commissioner's failure to abate interest pertaining to

requests for abatement after July 30, 1996.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 61 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE VI. - PARTIES

-HEAD-

Rule 61. Permissive Joinder of Parties

-STATUTE-

(a) Permissive Joinder: No person, to whom a notice of deficiency

or notice of liability has been issued, may join with any other

such person in filing a petition in the Court, except as may be

permitted by Rule 34(a)(1). With respect to the joinder of parties

in declaratory judgment actions, in disclosure actions, and in

partnership actions, see Rules 215, 226, and 241(h), respectively.

(b) Severance or Other Orders: The Court may make such orders as

will prevent a party from being embarrassed, delayed, or put to

expense by the inclusion of a party, or may order separate trials

or make other orders to prevent delay or prejudice; or may limit

the trial to the claims of one or more parties, either dropping

other parties from the case on such terms as are just or holding in

abeyance the proceedings with respect to them. Any claim by or

against a party may be severed and proceeded with separately. See

also Rule 141(b).

-MISC1-

EFFECTIVE DATE OF AMENDMENT

Amendment of par. (a) effective with respect to petitions filed

after Aug. 1, 1986.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 62 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE VI. - PARTIES

-HEAD-

Rule 62. Misjoinder of Parties

-STATUTE-

Misjoinder of parties is not ground for dismissal of a case. The

Court may order a severance on such terms as are just. See Rule

61(b).

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 63 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE VI. - PARTIES

-HEAD-

Rule 63. Substitution of Parties; Change or Correction in Name

-STATUTE-

(a) Death: If a petitioner dies, the Court, on motion of a party

or the decedent's successor or representative or on its own

initiative, may order substitution of the proper parties.

(b) Incompetency: If a party becomes incompetent, the Court on

motion of a party or the incompetent's representative or on its own

initiative, may order the representative to proceed with the case.

where a fiduciary or representative is changed, the Court may order

substitution of the proper successors.

(d) Other Cause: The Court, on motion of a party or on its own

initiative, may order the substitution of proper parties for other

cause.

(e) Change or Correction in Name: On motion of a party or on its

own initiative, the Court may order a change of or correction in

the name or title of a party.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT TITLE VII. -

DISCOVERY 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE VII. - DISCOVERY

-HEAD-

TITLE VII. - DISCOVERY

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 70 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE VII. - DISCOVERY

-HEAD-

Rule 70. General Provisions

-STATUTE-

(a) General: (1) Methods and Limitations of Discovery: In

conformity with these Rules, a party may obtain discovery by

written interrogatories (Rule 71), by production of documents or

things (Rules 72 and 73), by depositions upon consent of the

parties (Rule 74), by depositions without consent of the parties in

certain cases (Rule 75), or by depositions of expert witnesses

(Rule 76). However, the Court expects the parties to attempt to

attain the objectives of discovery through informal consultation or

communication before utilizing the discovery procedures provided in

these Rules. Discovery is not available under these Rules through

depositions except to the limited extent provided in Rules 74, 75,

and 76. See Rules 91(a) and 100 regarding relationship of discovery

to stipulations.

(2) Time for Discovery: Discovery shall not be commenced, without

leave of Court, before the expiration of 30 days after joinder of

issue (see Rule 38). Discovery shall be completed and any motion to

compel such discovery shall be filed, unless otherwise authorized

by the Court, no later than 45 days prior to the date set for call

of the case from a trial calendar. Discovery by a deposition under

Rules 75 and 76 may not be commenced before a notice of trial has

been issued or the case has been assigned to a Judge or Special

Trial Judge and any motion to compel such discovery shall be filed

within the time provided by the preceding sentence. See Rules

75(a) and 76(c). Discovery of matters which are relevant only to

the issue of a party's entitlement to reasonable litigation or

administrative costs shall not be commenced, without leave of

Court, before a motion for reasonable litigation or administrative

costs has been noticed for a hearing, and discovery shall be

completed and any motion to compel such discovery shall be filed,

unless otherwise authorized by the Court, no later than 45 days

prior to the date set for hearing.

(3) Cases Consolidated for Trial: With respect to a common matter

in cases consolidated for trial, discovery may be had by any party

to such a case to the extent provided by these Rules, and, for that

purpose, the reference to a ''party'' in this Title VII, in Title

VIII, or in Title X, shall mean any party to any of the

consolidated cases involving such common matter.

(b) Scope of Discovery: (1) The information or response sought

through discovery may concern any matter not privileged and which

is relevant to the subject matter involved in the pending case. It

is not ground for objection that the information or response sought

will be inadmissible at the trial, if that information or response

appears reasonably calculated to lead to discovery of admissible

evidence, regardless of the burden of proof involved. If the

information or response sought is otherwise proper, it is not

objectionable merely because the information or response involves

an opinion or contention that relates to fact or to the application

of law to fact. But the Court may order that the information or

response sought need not be furnished or made until some designated

time or a particular stage has been reached in the case or until a

specified step has been taken by a party.

(2) The frequency or extent of use of the discovery methods set

forth in paragraph (a) shall be limited by the Court if it

determines that: (A) the discovery sought is unreasonably

cumulative or duplicative, or is obtainable from some other source

that is more convenient, less burdensome, or less expensive; (B)

the party seeking discovery has had ample opportunity by discovery

in the action to obtain the information sought; or (C) the

discovery is unduly burdensome or expensive, taking into account

the needs of the case, the amount in controversy, limitations on

the parties' resources, and the importance of the issues at stake

in the litigation. The Court may act upon its own initiative after

reasonable notice or pursuant to a motion under Rule 103.

without any showing except the assertion in writing that the

requestor lacks and has no convenient means of obtaining a copy of

a statement made by the requestor, a party shall be entitled to

obtain a copy of any such statement which has a bearing on the

subject matter of the case and is in the possession or control of

another party to the case.

(d) Use in Case: The answers to interrogatories, things produced

in response to a request, or other information or responses

obtained under Rules 71, 72, 73, 74, 75, and 76, may be used at

trial or in any proceeding in the case prior or subsequent to trial

to the extent permitted by the rules of evidence. Such answers or

information or responses will not be considered as evidence until

offered and received as evidence. No objections to interrogatories

or the answers thereto, or to a request to produce or the response

thereto, will be considered unless made within the time prescribed,

except that the objection that an interrogatory or answer would be

inadmissible at trial is preserved even though not made prior to

trial.

(e) Signing of Discovery Requests, Responses, and Objections: (1)

Every request for discovery or response or objection thereto made

by a party represented by counsel shall be signed by at least one

counsel of record. A party who is not represented by counsel shall

sign the request, response, or objection. The signature shall

conform to the requirements of Rule 23(a)(3). The signature of

counsel or a party constitutes a certification that the signer has

read the request, response, or objection, and that to the best of

the signer's knowledge, information, and belief formed after a

reasonable inquiry, it is (A) consistent with these Rules and

warranted by existing law or a good faith argument for the

extension, modification, or reversal of existing law, (B) not

interposed for any improper purpose, such as to harass or to cause

unnecessary delay or needless increase in the cost of litigation,

and (C) not unreasonable or unduly burdensome or expensive, given

the needs of the case, the discovery already had in the case, the

amount in controversy, and the importance of the issues at stake in

the litigation. If a request, response, or objection is not

signed, it shall be stricken, unless it is signed promptly after

the omission is called to the attention of the party making the

request, response, or objection, and a party shall not be obligated

to take any action with respect to it until it is signed.

(2) If a certification is made in violation of this Rule, then

the Court upon motion or upon its own initiative, may impose upon

the person who made the certification, the party on whose behalf

the request, response, or objection is made, or both, an

appropriate sanction, which may include an order to pay the amount

of the reasonable expenses incurred because of the violation,

including reasonable counsel's fees.

(f) Other Applicable Rules: For Rules concerned with the

frequency and timing of discovery in relation to other procedures,

supplementation of answers, protective orders, effect of evasive or

incomplete answers or responses, and sanctions and enforcement

action, see Title X.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 71 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE VII. - DISCOVERY

-HEAD-

Rule 71. Interrogatories

-STATUTE-

(a) Availability: Any party may, without leave of Court, serve

upon any other party written interrogatories to be answered by the

party served or, if the party served is a public or private

corporation or a partnership or association or governmental agency,

by an officer or agent who shall furnish such information as is

available to the party.

(b) Answers: All answers shall be made in good faith and as

completely as the answering party's information shall permit.

However, the answering party is required to make reasonable inquiry

and ascertain readily obtainable information. An answering party

may not give lack of information or knowledge as an answer or as a

reason for failure to answer, unless such party states that such

party has made reasonable inquiry and that information known or

readily obtainable by such party is insufficient to enable such

party to answer the substance of the interrogatory.

and fully under oath, unless it is objected to, in which event the

reasons for the objection shall be stated in lieu of the answer.

The answers are to be signed by the person making them and the

objections shall be signed by the party or the party's counsel.

The party on whom the interrogatories have been served shall serve

a copy of the answers, and objections if any, upon the propounding

party within 30 days after service of the interrogatories. The

Court may allow a shorter or longer time. The burden shall be on

the party submitting the interrogatories to move for an order with

respect to any objection or other failure to answer an

interrogatory, and in that connection the moving party shall annex

the interrogatories to the motion, with proof of service on the

other party, together with the answers and objections, if any.

Prior to a motion for such an order, neither the interrogatories

nor the response shall be filed with the Court.

(d) Experts: (1) By means of written interrogatories in

conformity with this Rule, a party may require any other party (A)

to identify each person whom the other party expects to call as an

expert witness at the trial of the case, giving the witness' name,

address, vocation or occupation, and a statement of the witness'

qualifications, and (B) to state the subject matter and the

substance of the facts and opinions to which the expert is expected

to testify, and give a summary of the grounds for each such

opinion, or, in lieu of such statement to furnish a copy of a

report of such expert presenting the foregoing information.

(2) For provisions regarding the submission and exchange of

expert witness reports, see Rule 143(f). That Rule shall not serve

to extend the period of time under paragraph (c) of this Rule

within which a party must answer any interrogatory directed at

discovering (A) the identity and qualifications of each person whom

such party expects to call as an expert witness at the trial of the

case and (B) the subject matter with respect to which the expert is

expected to testify.

(e) Option to Produce Business Records: Where the answer to an

interrogatory may be derived or ascertained from the business

records of the party upon whom the interrogatory has been served,

or from an examination, audit, or inspection of such business

records, or from a compilation, abstract, or summary based thereon,

and the burden of deriving or ascertaining the answer is

substantially the same for the party serving the interrogatory as

for the party served, it is sufficient answer to such interrogatory

to specify the records from which the answer may be derived or

ascertained and to afford to the party serving the interrogatory

reasonable opportunity to examine, audit, or inspect such records

and to make copies, compilations, abstracts, or summaries.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 72 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE VII. - DISCOVERY

-HEAD-

Rule 72. Production of Documents and Things

-STATUTE-

(a) Scope: Any party may, without leave of Court, serve on any

other party a request to:

(1) Produce and permit the party making the request, or someone

acting on such party's behalf, to inspect and copy any designated

documents (including writings, drawings, graphs, charts,

photographs, phono-records, and other data compilations from

which information can be obtained, translated, if necessary, by

the responding party through detection devices into reasonably

usable form), or to inspect and copy, test, or sample any

tangible thing, to the extent that any of the foregoing items are

in the possession, custody, or control of the party on whom the

request is served; or

(2) Permit entry upon designated land or other property in the

possession or control of the party upon whom the request is

served for the purpose of inspection and measuring, surveying,

photographing, testing, or sampling the property or any

designated object or operation thereon.

(b) Procedure: The request shall set forth the items to be

inspected, either by individual item or category, and describe each

item and category with reasonable particularity. It shall specify

a reasonable time, place, and manner of making the inspection and

performing the related acts. The party upon whom the request is

served shall serve a written response within 30 days after service

of the request. The Court may allow a shorter or longer time. The

response shall state, with respect to each item or category, that

inspection and related activities will be permitted as requested,

unless the request is objected to in whole or in part, in which

event the reasons for objection shall be stated. If objection is

made to part of an item or category, then that part shall be

specified. To obtain a ruling on an objection by the responding

party, on a failure to respond, or on a failure to produce or

permit inspection, the requesting party shall file an appropriate

motion with the Court and shall annex thereto the request, with

proof of service on the other party, together with the response and

objections if any. Prior to a motion for such a ruling, neither

the request nor the response shall be filed with the Court.

petitioners, see Code Section 7456(b).

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 73 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE VII. - DISCOVERY

-HEAD-

Rule 73. Examination by Transferees

-STATUTE-

(a) General: Upon application to the Court and subject to these

Rules, a transferee of property of a taxpayer shall be entitled to

examine before trial the books, papers, documents, correspondence,

and other evidence of the taxpayer or of a preceding transferee of

the taxpayer's property, but only if the transferee making the

application is a petitioner seeking redetermination of such

transferee's liability in respect of the taxpayer's tax liability

(including interest, additional amounts, and additions provided by

law). Such books, papers, documents, correspondence, and other

evidence may be made available to the extent that the same shall be

within the United States, will not result in undue hardship to the

taxpayer or preceding transferee, and in the opinion of the Court

is necessary in order to enable the transferee to ascertain the

liability of the taxpayer or preceding transferee.

(b) Procedure: A petitioner desiring an examination permitted

under paragraph (a) shall file an application with the Court,

showing that such petitioner is entitled to such an examination,

describing the documents and other materials sought to be examined,

giving the names and addresses of the persons to produce the same,

and stating a reasonable time and place where the examination is to

be made. If the Court shall determine that the applicable

requirements are satisfied, then it shall issue a subpoena, signed

by a Judge, directed to the appropriate person and ordering the

production at a designated time and place of the documents and

other materials involved. If the person to whom the subpoena is

directed shall object thereto or to the production involved, then

such person shall file the objections and the reasons therefor in

writing with the Court, and serve a copy thereof upon the

applicant, within 10 days after service of the subpoena or on or

before such earlier time as may be specified in the subpoena for

compliance. To obtain a ruling on such objections, the applicant

for the subpoena shall file an appropriate motion with the Court.

In all respects not inconsistent with the provisions of this Rule,

the provisions of Rule 72(b) shall apply where appropriate.

under this Rule shall be as broad as is authorized under Rule

72(a), including, for example, the copying of such documents and

materials.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 74 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE VII. - DISCOVERY

-HEAD-

Rule 74. Depositions for Discovery Purposes - Upon Consent of

Parties

-STATUTE-

(a) Depositions in Pending Cases: Upon consent of all the parties

to a case, and within the time limits provided in Rule 70(a)(2), a

deposition for discovery purposes may be taken of either a party or

a nonparty witness. Such consent shall be set forth in a

stipulation filed in duplicate with the Court, which shall contain

the information required in Rule 81(d) and which otherwise shall be

subject to the procedure provided in Rule 81(d). Unless the Court

shall determine otherwise for good cause shown, the taking of such

a deposition will not be regarded as sufficient ground for granting

a continuance from a date or place of trial theretofore set.

(b) Notice to Nonparty Witness: A notice of deposition shall be

served on a nonparty witness. The notice shall state that the

deposition is to be taken under Rule 74 and shall set forth the

name of the party or parties seeking the deposition, the time and

place proposed for the deposition, and the name of the officer

before whom the deposition is to be taken. If the deposition is to

be taken on written questions, then a copy of the written questions

shall be annexed to the notice. With respect to the deposition of

an organization described in Rule 81(c), the notice shall also set

forth the information required under that Rule, and the

organization shall make the designation authorized by that Rule.

of the notice of deposition, a nonparty witness shall serve on the

parties seeking the deposition any objections to the deposition.

The burden shall be upon a party seeking the deposition to move for

an order with respect to such objection or other failure of the

nonparty witness, and such party shall annex to any such motion the

notice of deposition with proof of service thereof, together with a

copy of the response and objections, if any.

(d) Transcript: A transcript shall be made of every deposition

taken under this Rule, but the transcript and exhibits introduced

in connection with the deposition shall not be filed with the

Court. See Rule 81(h)(3).

(e) Depositions Upon Written Questions: Depositions under this

Rule may be taken upon written questions rather than upon oral

examination. The use of such written questions is not favored, and

the deposition should not be taken in this manner in the absence of

a special reason. See Rule 84(a). There shall be an opportunity

for cross-questions and redirect questions to the same extent and

within the same time periods as provided in Rule 84(b) (starting

with service of the notice of deposition rather than service of an

application). With respect to taking the deposition, the procedure

of Rule 84(c) shall apply.

(f) Other Applicable Rules: Depositions for discovery purposes

under this Rule shall be governed by the provisions of the

following Rules with respect to the matters to which they apply:

Rule 81(e) (persons before whom deposition taken), 81(f) (taking of

deposition), 81(g) (expenses), 81(h) (execution, form and return of

deposition), 81(i) (use of deposition); and Rule 85(b), (c), (d),

and (e) (objections and irregularities). For Rules concerned with

the timing and frequency of depositions, supplementation of

answers, protective orders, effect of evasive or incomplete answers

or responses, and sanctions and enforcement action, see Title X.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 75 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE VII. - DISCOVERY

-HEAD-

Rule 75. Depositions for Discovery Purposes - Without Consent of

Parties in Certain Cases

-STATUTE-

(a) When Depositions May Be Taken: After a notice of trial has

been issued or after a case has been assigned to a Judge or Special

Trial Judge of the Court, and within the time for completion of

discovery under Rule 70(a)(2), any party may, without leave of

Court, take a deposition for discovery purposes of a nonparty

witness in the circumstances described in paragraph (b) of this

Rule. Unless the Court shall determine otherwise for good cause

shown, the taking of such a deposition will not be regarded as

sufficient ground for granting a continuance from a date or place

of trial theretofore set.

(b) Availability: The taking of a deposition of a nonparty

witness under this Rule is an extraordinary method of discovery and

may be used only where a nonparty witness can give testimony or

possesses documents or things which are discoverable within the

meaning of Rule 70(b) and where such testimony, documents, or

things practicably cannot be obtained through informal consultation

or communication (Rule 70(a)(1)) or by a deposition taken with

consent of the parties (Rule 74). If such requirements are

satisfied, then a deposition may be taken under this Rule, for

example, where a party is a member of a partnership and an issue in

the case involves an adjustment with respect to such partnership,

or a party is a shareholder of an electing small business

corporation (as described in Code Section 1371(b) prior to the

enactment of the Subchapter S Revision Act of 1982), and an issue

in the case involves an adjustment with respect to such

corporation. See Title XXIV, relating to partnership actions,

brought under provisions first enacted by the Tax Equity and Fiscal

Responsibility Act of 1982.

shall give notice in writing to every other party to the case and

to the nonparty witness to be deposed. The notice shall state that

the deposition is to be taken under Rule 75 and shall set forth the

name of the party seeking the deposition, the name and address of

the person to be deposed, the time and place proposed for the

deposition, and the officer before whom the deposition is to be

taken. If the deposition is to be taken on written questions, a

copy of the questions shall be annexed to the notice.

(d) Objections: Within 15 days after service of the notice of

deposition, a party or a nonparty witness shall serve on the party

seeking the deposition any objections to the deposition. The

burden shall be upon the party seeking the deposition to move for

an order with respect to any such objections or any failure of the

nonparty witness, and such party shall annex to any such motion the

notice of deposition with proof of service thereof, together with a

copy of any responses and objections. Prior to a motion for such

an order, neither the notice nor the responses shall be filed with

the Court.

(e) Other Applicable Rules: Depositions for discovery purposes

under this Rule shall be governed by the provisions of the

following Rules with respect to the matters to which they apply:

Rule 74(d) (transcript), and 74(e) (depositions upon written

questions); Rule 81(c) (designation of person to testify), 81(e)

(person before whom deposition taken), 81(f) (taking of

deposition), 81(g) (expenses), 81(h) (execution, form, and return

of deposition), and 81(i) (use of deposition); and Rule 85(a), (b),

(c), (d), and (e) (objections and irregularities). For Rules

concerned with the timing and frequency of depositions,

supplementation of answers, protective orders, effect of evasive or

incomplete answers or responses, and sanctions and enforcement

action, see Title X.

-REFTEXT-

REFERENCES IN TEXT

The enactment of the Subchapter S Revision Act of 1982, referred

to in subsec. (b), is the enactment of Pub. L. 97-354, which was

approved Oct. 19, 1982.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 76 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE VII. - DISCOVERY

-HEAD-

Rule 76. Deposition of Expert Witnesses

-STATUTE-

(a) Availability: (1) Depositions Upon Consent of Parties: The

deposition of an expert witness upon consent of all the parties to

a case shall be governed by Rule 74 rather than this Rule, except

that the provisions of paragraph (e) of this Rule shall apply to

such a deposition.

(2) Other Depositions: The taking of a deposition of an expert

witness without consent of all the parties to a case is an

extraordinary method of discovery. Such a deposition may be taken

only pursuant to an order of the Court.

(b) Scope of Deposition: The deposition of an expert witness

under paragraph (a)(2) of this Rule shall be limited to (1) the

knowledge, skill, experience, training, or education that qualifies

the witness to testify as an expert in respect of the issue or

issues in dispute, (2) the opinion of the witness in respect of

which the witness' expert testimony is relevant to the issue or

issues in dispute, (3) the facts or data that underlie that

opinion, and (4) the witness' analysis, showing how the witness

proceeded from the facts or data to draw the conclusion that

represents the opinion of the witness.

witness under paragraph (a)(2) of this Rule may be taken only after

a notice of trial has been issued or after a case has been assigned

to a Judge or Special Trial Judge of the Court, and within the time

for completion of discovery under Rule 70(a)(2). The taking of such

a deposition ordinarily will not be regarded as a ground for

continuance.

(d) Procedure: (1) In General: A party desiring to depose an

expert witness under paragraph (a)(2) of this Rule shall file a

written motion and shall set forth therein the matters specified in

subparagraph (2). The Court shall take such action on the motion as

it deems appropriate.

(2) Content of Motion: Any motion seeking an order authorizing

the deposition of an expert witness under paragraph (a)(2) of this

Rule shall set forth the following:

(A) the name and address of the witness to be examined;

(B) a statement describing any books, papers, documents, or

tangible things to be produced at the deposition of the witness

to be examined;

testimony of the expert witness, or the document or thing,

relates, and the reasons for deposing the witness;

(D) the time and place proposed for the deposition;

(E) the officer before whom the deposition is to be taken;

(F) any provision desired with respect to the payment of the

costs, expenses, fees, and charges relating to the deposition

(see paragraph (g)); and

(G) if the movant proposes to videotape the deposition, then a

statement to that effect and the name and address of the

videotape operator and the operator's employer. (The videotape

operator and the officer before whom the deposition is to be

taken may be the same person.)

If the movant proposes to take the deposition of the expert witness

on written questions, then the movant shall annex to the motion a

copy of the questions to be propounded. The movant shall also show

that prior notice of the motion has been given to the expert

witness whose deposition is sought and to each other party, or

counsel for each other party, and shall state the position of each

of these persons with respect to the motion, in accordance with

Rule 50(a).

(3) Disposition of Motion: Any objection or other response to the

motion for order to depose an expert witness under paragraph (a)(2)

of this Rule shall be filed with the Court (along with a

certificate of service) within 15 days after service of the

motion. A hearing on the motion will be held only if directed by

the Court. If the Court approves the taking of a deposition, then

it will issue an order which will include in its terms the name of

the person to be examined, the time and place of the deposition,

and the officer before whom it is to be taken. If the deposition

is to be videotaped, then the Court's order will so state.

(e) Use of Deposition for Other Than Discovery Purposes: (1) Use

as Expert Witness Report: Upon written motion by the proponent of

the expert witness and in appropriate cases, the Court may order

that the deposition transcript serve as the expert witness report

required by Rule 143(f)(1). Unless the Court shall determine

otherwise for good cause shown, the taking of a deposition of an

expert witness will not serve to extend the date under Rule

143(f)(1) by which a party is required to furnish to each other

party and to submit to the Court a copy of all expert witness

reports prepared pursuant to that Rule.

(2) Other Use: Any other use of a deposition of an expert witness

shall be governed by the provisions of Rule 81(i).

(f) Action by the Court Sua Sponte: In the exercise of its

discretion the Court may on its own motion order the taking of a

deposition of an expert witness and may in its order allocate the

cost therefor as it deems appropriate.

(g) Expenses: (1) In General: By stipulation among the parties

and the expert witness to be deposed, or on order of the Court,

provision may be made for any costs, expenses, fees, or charges

relating to the deposition. If there is not such a stipulation or

order, then the costs, expenses, fees, and charges relating to the

deposition shall be borne by the parties as set forth in

subparagraph (2).

(2) Allocation of Costs, Etc.: The party taking the deposition

shall pay the following costs, expenses, fees, and charges:

(A) a reasonable fee for the expert witness, with regard to the

usual and customary charge of the witness, for the time spent in

preparing for and attending the deposition;

(B) reasonable charges of the expert witness for models,

samples, or other like matters that may be required in the

deposition of the witness;

transportation and subsistence for the expert witness;

(D) any charges of the officer presiding at or recording the

deposition (other than for copies of the deposition transcript);

(E) any expenses involved in providing a place for the

deposition; and

(F) the cost for the original of the deposition transcript as

well as for any copies thereof that the party taking the

deposition might order.

The other parties and the expert witness shall pay the cost for any

copies of the deposition transcript that they might order.

(3) Failure to Attend: If the party authorized to take the

deposition of the expert witness fails to attend or to proceed

therewith, then the Court may order that party to pay the witness

such fees, charges, and expenses that the witness would otherwise

be entitled to under subparagraph (2) and to pay any other party

such expenses, including attorney's fees, that the Court deems

reasonable under the circumstances.

(h) Other Applicable Rules: The deposition of an expert witness

under this Rule shall be governed by the provisions of the

following Rules with respect to the matters to which they apply:

Rule 74(d) (transcript) and 74(e) (depositions upon written

questions); Rule 81(c) (designation of person to testify), 81(e)

(person before whom deposition taken), 81(f) (taking of

deposition), 81(h) (execution, form, and return of deposition), and

81(j) (videotape depositions); and Rule 85 (objections, errors, and

irregularities). For Rules concerned with the timing and frequency

of depositions, supplementation of answers, protective orders,

effect of evasive or incomplete answers or responses, and sanctions

and enforcement action, see Title X.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT TITLE VIII. -

DEPOSITIONS 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE VIII. - DEPOSITIONS

-HEAD-

TITLE VIII. - DEPOSITIONS

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 80 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE VIII. - DEPOSITIONS

-HEAD-

Rule 80. General Provisions

-STATUTE-

(a) General: On complying with the applicable requirements,

depositions to perpetuate evidence may be taken in a pending case

before trial (Rule 81), or in anticipation of commencing a case in

this Court (Rule 82), or in connection with the trial (Rule 83).

Depositions under this Title may be taken only for the purpose of

making testimony or any document or thing available as evidence in

the circumstances herein authorized by the applicable Rules.

Depositions for discovery purposes may be taken only in accordance

with Rules 74, 75, and 76.

(b) Other Applicable Rules: For Rules concerned with the timing

and frequency of depositions, supplementation of answers,

protective orders, effect of evasive or incomplete answers or

responses, and sanctions and enforcement action, see Title X. For

provisions relating to tender of fees and other amounts to the

witness to be deposed, see Rule 148(b).

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 81 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE VIII. - DEPOSITIONS

-HEAD-

Rule 81. Depositions in Pending Case

-STATUTE-

(a) Depositions to Perpetuate Testimony: A party to a case

pending in the Court, who desires to perpetuate testimony or to

preserve any document or thing, shall file an application pursuant

to these Rules for an order of the Court authorizing such party to

take a deposition for such purpose. Such depositions shall be

taken only where there is a substantial risk that the person or

document or thing involved will not be available at the trial of

the case, and shall relate only to testimony or document or thing

which is not privileged and is material to a matter in controversy.

(b) The Application: (1) Content of Application: The application

to take a deposition pursuant to paragraph (a) of this Rule shall

be signed by the party seeking the deposition or such party's

counsel, and shall show the following:

(A) the names and addresses of the persons to be examined;

(B) the reasons for deposing those persons rather than waiting

to call them as witnesses at the trial;

elicit from each of those persons;

(D) a statement showing how the proposed testimony or document

or thing is material to a matter in controversy;

(E) a statement describing any books, papers, documents, or

tangible things to be produced at the deposition by the persons

to be examined;

(F) the time and place proposed for the deposition;

(G) the officer before whom the deposition is to be taken;

(H) the date on which the petition was filed with the Court,

and whether the pleadings have been closed and the case placed on

a trial calendar;

(I) any provision desired with respect to payment of expenses,

fees, and charges relating to the deposition (see paragraph (g)

of this Rule, and Rule 103); and

(J) if the applicant proposes to videotape the deposition, then

the application shall so state, and shall show the name and

address of the videotape operator and of the operator's employer.

(The videotape operator and the officer before whom the

deposition is to be taken may be the same person. See

subparagraph (2) of paragraph (j) of this Rule.)

The application shall also have annexed to it a copy of the

questions to be propounded, if the deposition is to be taken on

written questions. For the form of application to take a

deposition, see Appendix I.

(2) Filing and Disposition of Application: The application may be

filed with the Court at any time after the case is docketed in the

Court, but must be filed at least 45 days prior to the date set for

the trial of the case. The application and a conformed copy

thereof, together with an additional conformed copy for each

additional docket number involved, shall be filed with the Clerk.

The applicant shall serve a copy of the application on each of the

other parties to the case, as well as on such other persons who are

to be examined pursuant to the application, and shall file with the

Clerk a certificate showing such service. Such other parties or

persons shall file their objections or other response, with the

same number of copies and with a certificate of service thereof on

the other parties and such other persons, within 15 days after such

service of the application. A hearing on the application will be

held only if directed by the Court. Unless the Court shall

determine otherwise for good cause shown, an application to take a

deposition will not be regarded as sufficient ground for granting a

continuance from a date or place of trial theretofore set. If the

Court approves the taking of a deposition, then it will issue an

order which will include in its terms the name of the person to be

examined, the time and place of the deposition, and the officer

before whom it is to be taken. If the deposition is to be

videotaped, then the Court's order will so state.

deposition may name, as the deponent in the application, a public

or private corporation or a partnership or association or

governmental agency, and shall designate with reasonable

particularity the matters on which examination is requested. The

organization so named shall designate one or more officers,

directors, or managing agents, or other persons who consent to

testify on its behalf, and may set forth, for each person

designated, the matters on which such person will testify. The

persons so designated shall testify as to matters known or

reasonably available to the organization.

(d) Use of Stipulation: The parties or their counsel may execute

and file a stipulation to take a deposition by agreement instead of

filing an application as hereinabove provided. Such a stipulation

shall be filed with the Court in duplicate, and shall contain the

same information as is required in items (A), (F), (G), (I), and

(J) of Rule 81(b)(1), but shall not require the approval or an

order of the Court unless the effect is to delay the trial of the

case. A deposition taken pursuant to a stipulation shall in all

respects conform to the requirements of these Rules.

(e) Person Before Whom Deposition Taken: (1) Domestic

Depositions: Within the United States or a territory or insular

possession subject to the dominion of the United States,

depositions shall be taken before an officer authorized to

administer oaths by the laws of the United States (see Code Section

7622) or of the place where the examination is held, or before a

person appointed by the Court. A person so appointed has power to

administer oaths and to take such testimony.

(2) Foreign Depositions: In a foreign country, depositions may be

taken (A) before a person authorized to administer oaths or

affirmations in the place in which the examination is held, either

by the law thereof or by the law of the United States, or (B)

before a person commissioned by the Court, and a person so

commissioned shall have the power, by virtue of the commission, to

administer any necessary oath and take testimony, or (C) pursuant

to a letter rogatory or a letter of request issued in accordance

with the provisions of the Hague Convention of 18 March 1970 on the

Taking of Evidence Abroad in Civil or Commercial Matters. A

commission, a letter rogatory, or a letter of request shall be

issued on application and notice and on terms that are just and

appropriate. The party seeking to take a foreign deposition shall

contact the United States Department of State to ascertain any

requirements imposed by it or by the foreign country in which the

deposition is to be taken, including any required foreign language

translations and any fees or costs, and shall submit to the Court,

along with the application, any such foreign language translations,

fees, costs, or other materials required. It is not requisite to

the issuance of a commission, a letter rogatory, or a letter of

request that the taking of the deposition in any other manner be

impracticable or inconvenient; and both a commission and a letter

rogatory, or both a commission and a letter of request, may be

issued in proper cases. A notice or commission may designate the

person before whom the deposition is to be taken either by name or

descriptive title. A letter rogatory may be addressed ''To the

Appropriate Authority in (here name the country).'' A letter of

request is addressed to the central authority of the requested

State. The model recommended for letters of request is set forth in

the Hague Convention of 18 March 1970 on the Taking of Evidence

Abroad in Civil or Commercial Matters, 23 U.S.T. 2555, T.I.A.S. No.

7444. Evidence obtained by deposition or in response to a letter

rogatory or a letter of request need not be excluded merely for the

reason that it is not a verbatim transcript or that the testimony

was not taken under oath or for any similar departure from the

requirements for depositions within the United States under these

Rules.

(3) Disqualification for Interest: No deposition shall be taken

before a person who is a relative or employee or counsel of any

party, or is a relative or employee or associate of such counsel,

or is financially interested in the action. However, on consent of

all the parties or their counsel, a deposition may be taken before

such person, but only if the relationship of that person and the

waiver are set forth in the certificate of return to the Court.

(f) Taking of Deposition: (1) Arrangements: All arrangements

necessary for taking of the deposition shall be made by the party

filing the application or, in the case of a stipulation, by such

other persons as may be agreed upon by the parties.

(2) Procedure: Attendance by the persons to be examined may be

compelled by the issuance of a subpoena, and production likewise

may be compelled of exhibits required in connection with the

testimony being taken. The officer before whom the deposition is

taken shall first put the witness on oath (or affirmation) and

shall personally, or by someone acting under such officer's

direction and in such officer's presence, record accurately and

verbatim the questions asked, the answers given, the objections

made, and all matters transpiring at the taking of the deposition

which bear on the testimony involved. Examination and

cross-examination of witnesses, and the marking of exhibits, shall

proceed as permitted at trial. All objections made at the time of

examination shall be noted by the officer upon the deposition.

Evidence objected to, unless privileged, shall be taken subject to

the objections made. If an answer is improperly refused and as a

result a further deposition is taken by the interrogating party,

the objecting party or deponent may be required to pay all costs,

charges, and expenses of that deposition to the same extent as is

provided in paragraph (g) of this Rule where a party seeking to

take a deposition fails to appear at the taking of the deposition.

At the request of either party, a prospective witness at the

deposition, other than a person acting in an expert or advisory

capacity for a party, shall be excluded from the room in which, and

during the time that, the testimony of another witness is being

taken; and if such person remains in the room or within hearing of

the examination after such request has been made, such person shall

not thereafter be permitted to testify, except by the consent of

the party who requested such person's exclusion or by permission of

the Court.

(g) Expenses: (1) General: The party taking the deposition shall

pay all the expenses, fees, and charges of the witness whose

deposition is taken by such party, any charges of the officer

presiding at or recording the deposition other than for copies of

the deposition, and any expenses involved in providing a place for

the deposition. The party taking the deposition shall pay for the

original of the deposition; and, upon payment of reasonable charges

therefor, the officer shall also furnish a copy of the deposition

to any party or the deponent. By stipulation between the parties

or on order of the Court, provision may be made for any costs,

charges, or expenses relating to the deposition.

(2) Failure to Attend or to Serve Subpoena: If the party

authorized to take a deposition fails to attend and proceed

therewith and another party attends in person or by attorney

pursuant to the arrangements made, then the Court may order the

former party to pay to such other party the reasonable expenses

incurred by such other party and such other party's attorney in

attending, including reasonable attorney's fees. If the party

authorized to take a deposition of a witness fails to serve a

subpoena upon the witness and the witness because of such failure

does not attend, and if another party attends in person or by

attorney because such party expects the deposition of that witness

to be taken, then the Court may order the former party to pay to

such other party the reasonable expenses incurred by such other

party and such other party's attorney attending, including

reasonable attorney's fees.

(h) Execution and Return of Deposition: (1) Submission to

Witness; Changes; Signing: When the testimony is fully transcribed,

the deposition shall be submitted to the witness for examination

and shall be read to or by the witness, unless such examination and

reading are waived by the witness and by the parties. Any changes

in form or substance, which the witness desires to make, shall be

entered upon the deposition by the officer with a statement of the

reasons given by the witness for making them. The deposition shall

then be signed by the witness, unless the parties by stipulation

waive the signing or the witness is ill or cannot be found or

refuses to sign. If the deposition is not signed by the witness

within 30 days of its submission to the witness, then the officer

shall sign it and state on the record the fact of the waiver or of

the illness or absence of the witness or the fact of the refusal to

sign together with the reason, if any, given therefor; and the

deposition may then be used as fully as though signed unless the

Court determines that the reasons given for the refusal to sign

require rejection of the deposition in whole or in part. As to

correction of errors, see Rules 85 and 143(c).

(2) Form: The deposition shall show the docket number and caption

of the case as they appear in the Court's records, the place and

date of taking the deposition, the name of the witness, the party

by whom called, the names of counsel present and whom they

represent. The pages of the deposition shall be securely

fastened. Exhibits shall be carefully marked, and when practicable

annexed to, and in any event returned with, the deposition, unless,

upon motion to the Court, a copy shall be permitted as a substitute

after an opportunity is given to all interested parties to examine

and compare the original and the copy. The officer shall execute

and attach to the deposition a certificate in accordance with Form

8 shown in Appendix I.

(3) Return of Deposition: The deposition and exhibits shall not

be filed with the Court. Unless otherwise directed by the Court,

the officer shall deliver the original deposition and exhibits to

the party taking the deposition or such party's counsel, who shall

take custody of and be responsible for the safeguarding of the

original deposition and exhibits. Upon payment of reasonable

charges therefor, the officer also shall deliver a copy of the

deposition and exhibits to any party or the deponent, or to counsel

for any party or for the deponent. As to use of a deposition at

the trial or in any other proceeding in the case, see paragraph (i)

of this Rule. As to introduction of a deposition in evidence, see

Rule 143(c).

(i) Use of Deposition: At the trial or in any other proceeding in

the case, any part or all of a deposition, so far as admissible

under the rules of evidence applied as though the witness were then

present and testifying, may be used against any party who was

present or represented at the taking of the deposition or who had

reasonable notice thereof, in accordance with any of the following

provisions:

(1) The deposition may be used by any party for the purpose of

contradicting or impeaching the testimony of the deponent as a

witness.

(2) The deposition of a party may be used by an adverse party

for any purpose.

(3) The deposition may be used for any purpose if the Court

finds: (A) that the witness is dead; or (B) that the witness is

at such distance from the place of trial that it is not

practicable for the witness to attend, unless it appears that the

absence of the witness was procured by the party seeking to use

the deposition; or (C) that the witness is unable to attend or

testify because of age, illness, infirmity, or imprisonment; or

(D) that the party offering the deposition has been unable to

obtain attendance of the witness at the trial, as to make it

desirable in the interests of justice, to allow the deposition to

be used; or (E) that such exceptional circumstances exist, in

regard to the absence of the witness at the trial, as to make it

desirable in the interests of justice, to allow the deposition to

be used.

(4) If only part of a deposition is offered in evidence by a

party, then an adverse party may require the party offering the

deposition to introduce any other part which ought in fairness to

be considered with the part introduced, and any party may

introduce any other parts. As to introduction of a deposition in

evidence, see Rule 143(c).

(j) Videotape Depositions: (1) General: By stipulation of the

parties or upon order of the Court, a deposition to perpetuate

testimony to be taken upon oral examination may be recorded by

videotape. Except as otherwise provided by this paragraph, all

other provisions of these Rules governing the practice and

procedure in depositions shall apply.

(2) Procedure: The deposition shall begin by the operator stating

on camera (A) the operator's name and address, (B) the name and

address of the operator's employer, (C) the date, time, and place

of the deposition, (D) the caption and docket number of the case,

(E) the name of the witness, and (F) the party on whose behalf the

deposition is being taken. The officer before whom the deposition

is taken shall then identify himself or herself and swear the

witness on camera. At the conclusion of the deposition, the

operator shall state on camera that the deposition is concluded.

The officer before whom the deposition is taken and the operator

may be the same person. When the length of the deposition requires

the use of more than one tape, the end of each tape and the

beginning of each succeeding tape shall be announced on camera by

the operator. The deposition shall be timed by a digital clock on

camera which shall show continually each hour, minute, and second

of each tape of the deposition.

(3) Transcript: If requested by one of the parties, then the

testimony shall be transcribed at the cost of such party; but no

signature of the witness shall be required, and the transcript

shall not be filed with the Court.

(4) Custody: The party taking the deposition or such party's

counsel shall take custody of and be responsible for the

safeguarding of the videotape together with any exhibits, and such

party shall permit the viewing of or shall provide a copy of the

videotape and any exhibits upon the request and at the cost of any

other party.

(5) Use: A videotape deposition may be used at a trial or hearing

in the manner and to the extent provided in paragraph (i) of this

Rule. The party who offers the videotape in evidence shall provide

all necessary equipment for viewing the videotape and personnel to

operate such equipment. At a trial or hearing, that part of the

audio portion of a videotape deposition which is offered in

evidence and admitted, or which is excluded on objection, shall be

transcribed in the same manner as the testimony of other

witnesses. The videotape shall be marked as an exhibit and,

subject to the provisions of Rule 143(d)(2), shall remain in the

custody of the Court.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 82 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE VIII. - DEPOSITIONS

-HEAD-

Rule 82. Depositions Before Commencement of Case

-STATUTE-

A person who desires to perpetuate testimony or to preserve any

document or thing regarding any matter that may be cognizable in

this Court may file an application with the Court to take a

deposition for such purpose. The application shall be entitled in

the name of the applicant, shall otherwise be in the same style and

form as apply to a motion filed with the Court, and shall show the

following: (1) The facts showing that the applicant expects to be a

party to a case cognizable in this Court but is at present unable

to bring it or cause it to be brought. (2) The subject matter of

the expected action and the applicant's interest therein. (3) All

matters required to be shown in an application under paragraph

(b)(1) of Rule 81 except item (H) thereof. Such an application

will be entered upon a special docket, and service thereof and

pleading with respect thereto will proceed subject to the

requirements otherwise applicable to a motion. A hearing on the

application may be required by the Court. If the Court is satisfied

that the perpetuation of the testimony or the preservation of the

document or thing may prevent a failure or delay of justice, then

it will make an order authorizing the deposition and including such

other terms and conditions as it may deem appropriate consistently

with these Rules. If the deposition is taken, and if thereafter the

expected case is commenced in this Court, then the deposition may

be used in that case subject to the Rules which would apply if the

deposition had been taken after commencement of the case.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 83 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE VIII. - DEPOSITIONS

-HEAD-

Rule 83. Depositions After Commencement of Trial

-STATUTE-

Nothing in these Rules shall preclude the taking of a deposition

after trial has commenced in a case, upon approval or direction of

the Court. The Court may impose such conditions to the taking of

the deposition as it may find appropriate and, with respect to any

aspect not provided for by the Court, Rule 81 shall govern to the

extent applicable.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 84 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE VIII. - DEPOSITIONS

-HEAD-

Rule 84. Depositions Upon Written Questions

-STATUTE-

(a) Use of Written Questions: A party may make an application to

the Court to take a deposition, otherwise authorized under Rule 81,

82, or 83, upon written questions rather than oral examination.

The provisions of those Rules shall apply in all respects to such a

deposition except to the extent clearly inapplicable or otherwise

provided in this Rule. Unless there is special reason for taking

the deposition on written questions rather than oral examination,

the Court will deny the application, without prejudice to seeking

approval of the deposition upon oral examination. The taking of

depositions upon written questions is not favored, except when the

deposition is to be taken in a foreign country, in which event the

deposition must be taken on written questions unless otherwise

directed by the Court for good cause shown.

(b) Procedure: An application under paragraph (a) hereof shall

have the written questions annexed thereto. With respect to such

application, the 15-day period for filing objections prescribed by

paragraph (b)(2) of Rule 81 is extended to 20 days, and within that

20-day period the objecting or responding party shall also file

with the Court any cross-questions which such party may desire to

be asked at the taking of the deposition. The applicant shall then

file any objections to the cross-questions, as well as any redirect

questions, within 15 days after service on the applicant of the

cross-questions. Within 15 days after service of the redirect

questions on the other party, the other party shall file with the

Court any objections to the redirect questions, as well as any

recross-questions which the other party may desire to be asked. No

objection to a written question will be considered unless it is

filed with the Court within such applicable time. An original and

five copies of all questions and objections shall be filed with the

Clerk, who will make service thereof on the opposite party. The

Court for good cause shown may enlarge or shorten the time in any

respect.

propound all questions to the witness in their proper order. The

parties and their counsel may attend the taking of the deposition

but shall not participate in the deposition proceeding in any

manner.

(d) Execution and Return: The execution and return of the

deposition shall conform to the requirements of paragraph (h) of

Rule 81.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 85 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE VIII. - DEPOSITIONS

-HEAD-

Rule 85. Objections, Errors, and Irregularities

-STATUTE-

(a) As to Initiating Deposition: All errors and irregularities in

the procedure for obtaining approval for the taking of a deposition

are waived, unless made in writing within the time for making

objections or promptly where no time is prescribed.

(b) As to Disqualification of Officer: Objection to taking a

deposition because of disqualification of the officer before whom

it is to be taken is waived, unless made before the taking of the

deposition begins or as soon thereafter as the disqualification

becomes known or could be discovered with reasonable diligence.

or hearing to use of a deposition, in whole or in part as evidence,

for any reason which would require the exclusion of the testimony

as evidence if the witness were then present and testifying.

However, objections to the competency of a witness or to the

competency, relevancy, or materiality of testimony are waived by

failure to make them before or during the taking of the deposition,

if the ground of the objection is one which might have been

obviated or removed if presented at that time.

(d) As to Manner and Form: Errors and irregularities occurring at

the oral examination in the manner of taking the deposition, in the

form of the questions or answers, in the oath or affirmation, or in

the conduct of the parties, and errors of any kind which might have

been obviated, removed, or cured if promptly presented, are waived

unless reasonable objection thereto is made at the taking of the

deposition.

(e) As to Errors by Officer: Errors or irregularities in the

manner in which testimony is transcribed or the deposition is

prepared, signed, certified, sealed, endorsed, transmitted, filed,

or otherwise dealt with by the presiding officer, are waived unless

a motion to correct or suppress the deposition or some part thereof

is made with reasonable promptness after such defect is, or with

due diligence might have been, ascertained. See also Rule 143(c).

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT TITLE IX. -

ADMISSIONS AND STIPULATIONS 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE IX. - ADMISSIONS AND STIPULATIONS

-HEAD-

TITLE IX. - ADMISSIONS AND STIPULATIONS

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 90 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE IX. - ADMISSIONS AND STIPULATIONS

-HEAD-

Rule 90. Requests for Admission

-STATUTE-

(a) Scope and Time of Request: A party may serve upon any other

party a written request for the admission, for purposes of the

pending action only, of the truth of any matters which are not

privileged and are relevant to the subject matter involved in the

pending action, but only if such matters are set forth in the

request and relate to statements or opinions of fact or of the

application of law to fact, including the genuineness of any

documents described in the request. However, the Court expects the

parties to attempt to attain the objectives of such a request

through informal consultation or communication before utilizing the

procedures provided in this Rule. Requests for admission shall not

be commenced, without leave of Court, before the expiration of 30

days after joinder of issue. See Rule 38. Requests for admission

shall be completed and any motion to review under paragraph (e)

hereof shall be filed, unless otherwise authorized by the Court, no

later than 45 days prior to the date set for call of the case from

a trial calendar.

(b) The Request: The request may, without leave of Court, be

served by any party to a pending case. Each matter of which an

admission is requested shall be separately set forth. Copies of

documents shall be served with the request unless they have been or

are otherwise furnished or made available for inspection and

copying. The party making the request shall simultaneously serve a

copy thereof on the other party, and shall file the original with

proof of service with the Court.

within 30 days after service of the request or within such shorter

or longer time as the Court may allow, the party to whom the

request is directed serves upon the requesting party (1) a written

answer specifically admitting or denying the matter involved in

whole or in part, or asserting that it cannot be truthfully

admitted or denied and setting forth in detail the reasons why this

is so, or (2) an objection, stating in detail the reasons

therefor. The response shall be signed by the party or the party's

counsel, and the original thereof, with proof of service on the

other party, shall be filed with the Court. A denial shall fairly

meet the substance of the requested admission, and, when good faith

requires that a party qualify an answer or deny only a part of a

matter, such party shall specify so much of it as is true and deny

or qualify the remainder. An answering party may not give lack of

information or knowledge as a reason for failure to admit or deny

unless such party states that such party has made reasonable

inquiry and that the information known or readily obtainable by

such party is insufficient to enable such party to admit or deny.

A party who considers that a matter, of which an admission has been

requested, presents a genuine issue for trial may not, on that

ground alone, object to the request; such party may, subject to the

provisions of paragraph (g) of this Rule, deny the matter or set

forth reasons why such party cannot admit or deny it. An objection

on the ground of relevance may be noted by any party but it is not

to be regarded as just cause for refusal to admit or deny.

(d) Effect of Signature: (1) The signature of counsel or a party

constitutes a certification that the signer has read the request

for admission or response or objection, and that to the best of the

signer's knowledge, information, and belief formed after a

reasonable inquiry, it is (A) consistent with these Rules and

warranted by existing law or a good faith argument for the

extension, modification, or reversal of existing law; (B) not

interposed for any improper purpose, such as to harass or to cause

unnecessary delay or needless increase in the cost of litigation;

and (C) not unreasonable or unduly burdensome or expensive, given

the needs of the case, the discovery already had in the case, the

amount in controversy, and the importance of the issues at stake in

the litigation. If a request, response, or objection is not

signed, it shall be stricken, unless it is signed promptly after

the omission is called to the attention of the party making the

request, response, or objection, and a party shall not be obligated

to take any action with respect to it until it is signed.

(2) If a certification is made in violation of this Rule, the

Court, upon motion or upon its own initiative, may impose upon the

person who made the certification, the party on whose behalf the

request, response, or objection is made, or both, an appropriate

sanction, which may include an order to pay the amount of the

reasonable expenses incurred because of the violation, including

reasonable counsel's fees.

(e) Motion to Review: The party who has requested the admissions

may move to determine the sufficiency of the answers or

objections. Unless the Court determines that an objection is

justified, it shall order that an answer be served. If the Court

determines that an answer does not comply with the requirements of

this Rule, then it may order either that the matter is admitted or

that an amended answer be served. In lieu of any such order, the

Court may determine that final disposition of the request shall be

made at some later time which may be more appropriate for disposing

of the question involved.

(f) Effect of Admission: Any matter admitted under this Rule is

conclusively established unless the Court on motion permits

withdrawal or modification of the admission. Subject to any other

orders made in the case by the Court, withdrawal or modification

may be permitted when the presentation of the merits of the case

will be subserved thereby, and the party who obtained the admission

fails to satisfy the Court that the withdrawal or modification will

prejudice such party in prosecuting such party's case or defense on

the merits. Any admission made by a party under this Rule is for

the purpose of the pending action only and is not an admission by

such party for any other purpose, nor may it be used against such

party in any other proceeding.

(g) Sanctions: If any party unjustifiably fails to admit the

genuineness of any document or the truth of any matter as requested

in accordance with this Rule, the party requesting the admission

may apply to the Court for an order imposing such sanction on the

other party or the other party's counsel as the Court may find

appropriate in the circumstances, including but not limited to the

sanctions provided in Title X. The failure to admit may be found

unjustifiable unless the Court finds that (1) the request was held

objectionable pursuant to this Rule, or (2) the admission sought

was of no substantial importance, or (3) the party failing to admit

had reasonable ground to doubt the truth of the matter or the

genuineness of the document in respect of which the admission was

sought, or (4) there was other good reason for failure to admit.

(h) Other Applicable Rules: For Rules concerned with frequency

and timing of requests for admission in relation to other

procedures, supplementation of answers, effect of evasive or

incomplete answers or responses, protective orders, and sanctions

and enforcements, see Title X.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 91 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE IX. - ADMISSIONS AND STIPULATIONS

-HEAD-

Rule 91. Stipulations for Trial

-STATUTE-

(a) Stipulations Required: (1) General: The parties are required

to stipulate, to the fullest extent to which complete or qualified

agreement can or fairly should be reached, all matters not

privileged which are relevant to the pending case, regardless of

whether such matters involve fact or opinion or the application of

law to fact. Included in matters required to be stipulated are all

facts, all documents and papers or contents or aspects thereof, and

all evidence which fairly should not be in dispute. Where the

truth or authenticity of facts or evidence claimed to be relevant

by one party is not disputed, an objection on the ground of

materiality or relevance may be noted by any other party but is not

to be regarded as just cause for refusal to stipulate. The

requirement of stipulation applies under this Rule without regard

to where the burden of proof may lie with respect to the matters

involved. Documents or papers or other exhibits annexed to or

filed with the stipulation shall be considered to be part of the

stipulation.

(2) Stipulations to Be Comprehensive: The fact that any matter

may have been obtained through discovery or requests for admission

or through any other authorized procedure is not grounds for

omitting such matter from the stipulation. Such other procedures

should be regarded as aids to stipulation, and matter obtained

through them which is within the scope of subparagraph (1), must be

set forth comprehensively in the stipulation, in logical order in

the context of all other provisions of the stipulation.

(b) Form: Stipulations required under this Rule shall be in

writing, signed by the parties thereto or by their counsel, and

shall observe the requirements of Rule 23 as to form and style of

papers, except that the stipulation shall be filed with the Court

in duplicate and only one set of exhibits shall be required.

Documents or other papers, which are the subject of stipulation in

any respect and which the parties intend to place before the Court,

shall be annexed to or filed with the stipulation. The stipulation

shall be clear and concise. Separate items shall be stated in

separate paragraphs, and shall be appropriately lettered or

numbered. Exhibits attached to a stipulation shall be numbered

serially, i.e., 1, 2, 3, etc. The exhibit number shall be followed

by ''P'' if offered by the petitioner, e.g., 1-P; ''R'' if offered

by the respondent, e.g., 2-R; or ''J'' if joint, e.g., 3-J.

and related exhibits, shall be filed by the parties at or before

commencement of the trial of the case, unless the Court in the

particular case shall otherwise specify. A stipulation when filed

need not be offered formally to be considered in evidence.

(d) Objections: Any objection to all or any part of a stipulation

should be noted in the stipulation, but the Court will consider any

objection to a stipulated matter made at the commencement of the

trial or for good cause shown made during the trial.

(e) Binding Effect: A stipulation shall be treated, to the extent

of its terms, as a conclusive admission by the parties to the

stipulation, unless otherwise permitted by the Court or agreed upon

by those parties. The Court will not permit a party to a

stipulation to qualify, change, or contradict a stipulation in

whole or in part, except that it may do so where justice requires.

A stipulation and the admissions therein shall be binding and have

effect only in the pending case and not for any other purpose, and

cannot be used against any of the parties thereto in any other case

or proceeding.

(f) Noncompliance by a Party: (1) Motion to Compel Stipulation:

If, after the date of issuance of trial notice in a case, a party

has refused or failed to confer with an adversary with respect to

entering into a stipulation in accordance with this Rule, or a

party has refused or failed to make such a stipulation of any

matter within the terms of this Rule, the party proposing to

stipulate may, at a time not later than 45 days prior to the date

set for call of the case from a trial calendar, file a motion with

the Court for an order directing the delinquent party to show cause

why the matters covered in the motion should not be deemed admitted

for the purposes of the case. The motion shall (A) show with

particularity and by separately numbered paragraphs each matter

which is claimed for stipulation; (B) set forth in express language

the specific stipulation which the moving party proposes with

respect to each such matter and annex thereto or make available to

the Court and the other parties each document or other paper as to

which the moving party desires a stipulation; (C) set forth the

sources, reasons, and basis for claiming, with respect to each such

matter, that it should be stipulated; (D) show that opposing

counsel or the other parties have had reasonable access to those

sources or basis for stipulation and have been informed of the

reasons for stipulation; and (E) show proof of service of a copy of

the motion on opposing counsel or the other parties.

(2) Procedure: Upon the filing of such a motion, an order to show

cause as moved shall be issued forthwith, unless the Court shall

direct otherwise. The order to show cause will be served by the

Clerk, with a copy thereof sent to the moving party. Within 20

days of the service of the order to show cause, the party to whom

the order is directed shall file a response with the Court, with

proof of service of a copy thereof on opposing counsel or the other

parties, showing why the matters set forth in the motion papers

should not be deemed admitted for purposes of the pending case.

The response shall list each matter involved on which there is no

dispute, referring specifically to the numbered paragraphs in the

motion to which the admissions relate. Where a matter is disputed

only in part, the response shall show the part admitted and the

part disputed. Where the responding party is willing to stipulate

in whole or in part with respect to any matter in the motion by

varying or qualifying a matter in the proposed stipulation, the

response shall set forth the variance or qualification and the

admission which the responding party is willing to make. Where the

response claims that there is a dispute as to any matter in part or

in whole, or where the response presents a variance or

qualification with respect to any matter in the motion, the

response shall show the sources, reasons, and basis on which the

responding party relies for that purpose. The Court, where it is

found appropriate, may set the order to show cause for a hearing or

conference at such time as the Court shall determine.

(3) Failure of Response: If no response is filed within the

period specified with respect to any matter or portion thereof, or

if the response is evasive or not fairly directed to the proposed

stipulation or portion thereof, that matter or portion thereof will

be deemed stipulated for purposes of the pending case, and an order

will be entered accordingly.

(4) Matters Considered: Opposing claims of evidence will not be

weighed under this Rule unless such evidence is patently

incredible. Nor will a genuinely controverted or doubtful issue of

fact be determined in advance of trial. The Court will determine

whether a genuine dispute exists, or whether in the interests of

justice a matter ought not be deemed stipulated.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 92 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE IX. - ADMISSIONS AND STIPULATIONS

-HEAD-

Rule 92. Cases Consolidated for Trial

-STATUTE-

With respect to a common matter in cases consolidated for trial,

the reference to a ''party'' in this Title IX or in Title X shall

mean any party to any of the consolidated cases involving such

common matter.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT TITLE X. - GENERAL

PROVISIONS GOVERNING DISCOVERY,

DEPOSITIONS, AND REQUESTS FOR ADMISSION 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE X. - GENERAL PROVISIONS GOVERNING DISCOVERY, DEPOSITIONS, AND

REQUESTS FOR ADMISSION

-HEAD-

TITLE X. - GENERAL PROVISIONS GOVERNING DISCOVERY, DEPOSITIONS, AND

REQUESTS FOR ADMISSION

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 100 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE X. - GENERAL PROVISIONS GOVERNING DISCOVERY, DEPOSITIONS, AND

REQUESTS FOR ADMISSION

-HEAD-

Rule 100. Applicability

-STATUTE-

The Rules in this Title apply according to their terms to written

interrogatories (Rule 71), production of documents or things (Rule

72), examination by transferees (Rule 73), depositions (Rules 74,

75, 76, 81, 82, 83, and 84), and requests for admission (Rule 90).

Such procedures may be used in anticipation of the stipulation of

facts required by Rule 91, but the existence of such procedures or

their use does not excuse failure to comply with the requirements

of that Rule. See Rule 91(a)(2).

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 101 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE X. - GENERAL PROVISIONS GOVERNING DISCOVERY, DEPOSITIONS, AND

REQUESTS FOR ADMISSION

-HEAD-

Rule 101. Sequence, Timing, and Frequency

-STATUTE-

Unless the Court orders otherwise for the convenience of the

parties and witnesses and in the interests of justice, and subject

to the provisions of the Rules herein which apply more

specifically, the procedures set forth in Rule 100 may be used in

any sequence, and the fact that a party is engaged in any such

method or procedure shall not operate to delay the use of any such

method or procedure by any other party. However, none of these

methods or procedures shall be used in a manner or at a time which

shall delay or impede the progress of the case toward trial status

or the trial of the case on the date for which it is noticed,

unless in the interests of justice the Court shall order

otherwise. Unless the Court orders otherwise under Rule 103, the

frequency of use of these methods or procedures is not limited.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 102 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE X. - GENERAL PROVISIONS GOVERNING DISCOVERY, DEPOSITIONS, AND

REQUESTS FOR ADMISSION

-HEAD-

Rule 102. Supplementation of Responses

-STATUTE-

A party who has responded to a request for discovery (under Rule

71, 72, 73, 74, 75, or 76) or to a request for admission (under

Rule 90) in a manner which was complete when made, is under no duty

to supplement the response to include information thereafter

acquired, except as follows:

(1) A party is under a duty seasonably to supplement the

response with respect to any matter directly addressed to (A) the

identity and location of persons having knowledge of discoverable

matters, and (B) the identity of each person expected to be

called as an expert witness at trial, the subject matter on which

such person is expected to testify, and the substance of such

person's testimony. In respect of the requirement to furnish

reports of expert witnesses, see Rule 143(f)(1).

(2) A party is under a duty seasonably to amend a prior

response if the party obtains information upon the basis of which

the party knows that (A) the response was incorrect when made, or

(B) the response, though correct when made, is no longer true and

the circumstances are such that a failure to amend the response

is in substance a knowing concealment.

(3) A duty to supplement responses may be imposed by order of

the Court, agreement of the parties, or at any time prior to

trial through new requests for supplementation of prior

responses.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 103 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE X. - GENERAL PROVISIONS GOVERNING DISCOVERY, DEPOSITIONS, AND

REQUESTS FOR ADMISSION

-HEAD-

Rule 103. Protective Orders

-STATUTE-

(a) Authorized Orders: Upon motion by a party or any other

affected person, and for good cause shown, the Court may make any

order which justice requires to protect a party or other person

from annoyance, embarrassment, oppression, or undue burden or

expense, including but not limited to one or more of the following:

(1) That the particular method or procedure not be used.

(2) That the method or procedure be used only on specified

terms and conditions, including a designation of the time or

place.

(3) That a method or procedure be used other than the one

selected by the party.

(4) That certain matters not be inquired into, or that the

method be limited to certain matters or to any other extent.

(5) That the method or procedure be conducted with no one

present except persons designated by the Court.

(6) That a deposition or other written materials, after being

sealed, be opened only by order of the Court.

(7) That a trade secret or other information not be disclosed

or be disclosed only in a designated way.

(8) That the parties simultaneously file specified documents or

information enclosed in sealed envelopes to be opened as directed

by the Court.

(9) That expense involved in a method or procedure be borne in

a particular manner or by specified person or persons.

(10) That documents or records be impounded by the Court to

insure their availability for purpose of review by the parties

prior to trial and use at the trial.

If a discovery request has been made, then the movant shall attach

as an exhibit to a motion for a protective order under this Rule a

copy of any discovery request in respect of which the motion is

filed.

(b) Denials: If a motion for a protective order is denied in

whole or in part, then the Court may, on such terms or conditions

it deems just, order any party or person to comply or to respond in

accordance with the procedure involved.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 104 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE X. - GENERAL PROVISIONS GOVERNING DISCOVERY, DEPOSITIONS, AND

REQUESTS FOR ADMISSION

-HEAD-

Rule 104. Enforcement Action and Sanctions

-STATUTE-

(a) Failure to Attend Deposition or to Answer Interrogatories or

Respond to Request for Inspection or Production: If a party, or an

officer, director, or managing agent of a party, or a person

designated in accordance with Rule 74(b), 75(c), or 81(c) to

testify on behalf of a party fails (1) to appear before the officer

who is to take such person's deposition pursuant to Rule 74, 75,

76, 81, 82, 83, or 84, or (2) to serve answers or objections to

interrogatories submitted under Rule 71, after proper service

thereof, or (3) to serve a written response to a request for

production or inspection submitted under Rule 72 or 73 after proper

service of the request, then the Court on motion may make such

orders in regard to the failure as are just, and among others it

may take any action authorized under paragraph (b) or (c) of this

Rule. If any person, after being served with a subpoena or having

waived such service, willfully fails to appear before the officer

who is to take such person's deposition or refuses to be sworn, or

if any person willfully fails to obey an order requiring such

person to answer designated interrogatories or questions, then such

failure may be considered a contempt of court. The failure to act

described in this paragraph (a) may not be excused on the ground

that the deposition sought, or the interrogatory submitted, or the

production or inspection sought, is objectionable, unless the party

failing to act has theretofore raised the objection, or has applied

for a protective order under Rule 103, with respect thereto at the

proper time and in the proper manner, and the Court has either

sustained or granted or not yet ruled on the objection or the

application for the order.

(b) Failure to Answer: If a person fails to answer a question or

interrogatory propounded or submitted in accordance with Rule 71,

74, 75, 76, 81, 82, 83, or 84, or fails to respond to a request to

produce or inspect or fails to produce or permit the inspection in

accordance with Rule 72 or 73, or fails to make a designation in

accordance with Rule 74(b), 75(e), or 81(c), the aggrieved party

may, within the time for completion of discovery under Rule

70(a)(2), move the Court for an order compelling an answer,

response, or compliance with the request, as the case may be. When

taking a deposition on oral examination, the examination may be

completed on other matters or the examination adjourned, as the

proponent of the question may prefer, before applying for such

order.

agent of a party or a person designated in accordance with Rule

74(b), 75(c), or 81(c) fails to obey an order made by the Court

with respect to the provisions of Rule 71, 72, 73, 74, 75, 76, 81,

82, 83, 84, or 90, then the Court may make such orders as to the

failure as are just, and among others the following:

(1) An order that the matter regarding which the order was made

or any other designated facts shall be taken to be established

for the purposes of the case in accordance with the claim of the

party obtaining the order.

(2) An order refusing to allow the disobedient party to support

or oppose designated claims or defenses, or prohibiting such

party from introducing designated matters in evidence.

(3) An order striking out pleadings or parts thereof, or

staying further proceedings until the order is obeyed, or

dismissing the case or any part thereof, or rendering a judgment

by default against the disobedient party.

(4) In lieu of the foregoing orders or in addition thereto, the

Court may treat as a contempt of the Court the failure to obey

any such order, and the Court may also require the party failing

to obey the order or counsel advising such party, or both, to pay

the reasonable expenses, including counsel's fees, caused by the

failure, unless the Court finds that the failure was

substantially justified or that other circumstances make an award

of expenses unjust.

(d) Evasive or Incomplete Answer or Response: For purposes of

this Rule and Rules 71, 72, 73, 74, 75, 76, 81, 82, 83, 84, and 90,

an evasive or incomplete answer or response is to be treated as a

failure to answer or respond.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT TITLE XI. - PRETRIAL

CONFERENCES 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XI. - PRETRIAL CONFERENCES

-HEAD-

TITLE XI. - PRETRIAL CONFERENCES

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 110 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XI. - PRETRIAL CONFERENCES

-HEAD-

Rule 110. Pretrial Conferences

-STATUTE-

(a) General: In appropriate cases, the Court will undertake to

confer with the parties in pretrial conferences with a view to

narrowing issues, stipulating facts, simplifying the presentation

of evidence, or otherwise assisting in the preparation for trial or

possible disposition of the case in whole or in part without trial.

(b) Cases Calendared: Either party in a case listed on any trial

calendar may request of the Court, or the Court on its own motion

may order, a pretrial conference. The Court may, in its

discretion, set the case for a pretrial conference during the trial

session. If sufficient reason appears therefor, a pretrial

conference will be scheduled prior to the call of the calendar at

such time and place as may be practicable and appropriate.

calendar, the Chief Judge, in the exercise of discretion, upon

motion of either party or sua sponte, may list such case for a

pretrial conference upon a calendar in the place designated for

trial, or may assign the case for a pretrial conference either in

Washington, D.C., or in any other convenient place.

(d) Conditions: A request or motion for a pretrial conference

shall include a statement of the reasons therefor. Pretrial

conferences will in no circumstances be held as a substitute for

the conferences required between the parties in order to comply

with the provisions of Rule 91, but a pretrial conference, for the

purpose of assisting the parties in entering into the stipulations

called for by Rule 91, will be held by the Court where the party

requesting such pretrial conference has in good faith attempted

without success to obtain such stipulation from such party's

adversary. Nor will any pretrial conference be held where the

Court is satisfied that the request therefor is frivolous or is

made for purposes of delay.

(e) Order: The Court may, in its discretion, issue appropriate

pretrial orders.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT TITLE XII. -

DECISION WITHOUT TRIAL 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XII. - DECISION WITHOUT TRIAL

-HEAD-

TITLE XII. - DECISION WITHOUT TRIAL

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 120 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XII. - DECISION WITHOUT TRIAL

-HEAD-

Rule 120. Judgment on the Pleadings

-STATUTE-

(a) General: After the pleadings are closed but within such time

as not to delay the trial, any party may move for judgment on the

pleadings. The motion shall be filed and served in accordance with

the requirements otherwise applicable. See Rules 50 and 54. Such

motion shall be disposed of before trial unless the Court

determines otherwise.

(b) Matters Outside Pleadings: If, on a motion for judgment on

the pleadings, matters outside the pleadings are presented to and

not excluded by the Court, the motion shall be treated as one for

summary judgment and shall be disposed of as provided in Rule 121,

and all parties shall be given reasonable opportunity to present

all material made pertinent to such a motion by Rule 121.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 121 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XII. - DECISION WITHOUT TRIAL

-HEAD-

Rule 121. Summary Judgment

-STATUTE-

(a) General: Either party may move, with or without supporting

affidavits, for a summary adjudication in the moving party's favor

upon all or any part of the legal issues in controversy. Such

motion may be made at any time commencing 30 days after the

pleadings are closed but within such time as not to delay the

trial.

(b) Motion and Proceedings Thereon: The motion shall be filed and

served in accordance with the requirements otherwise applicable.

See Rules 50 and 54. An opposing written response, with or without

supporting affidavits, shall be filed within such period as the

Court may direct. A decision shall thereafter be rendered if the

pleadings, answers to interrogatories, depositions, admissions, and

any other acceptable materials, together with the affidavits, if

any, show that there is no genuine issue as to any material fact

and that a decision may be rendered as a matter of law. A partial

summary adjudication may be made which does not dispose of all the

issues in the case.

this Rule, decision is not rendered upon the whole case or for all

the relief asked and a trial is necessary, the Court may ascertain,

by examining the pleadings and the evidence before it and by

interrogating counsel, what material facts exist without

substantial controversy and what material facts are actually and in

good faith controverted. It may thereupon make an order specifying

the facts that appear to be without substantial controversy,

including the extent to which the relief sought is not in

controversy, and directing such further proceedings in the case as

are just. Upon the trial of the case, the facts so specified shall

be deemed established, and the trial shall be concluded

accordingly.

(d) Form of Affidavits; Further Testimony; Defense Required:

Supporting and opposing affidavits shall be made on personal

knowledge, shall set forth such facts as would be admissible in

evidence, and shall show affirmatively that the affiant is

competent to testify to the matters stated therein. Sworn or

certified copies of all papers or parts thereof referred to in an

affidavit shall be attached thereto or filed therewith. The Court

may permit affidavits to be supplemented or opposed by answers to

interrogatories, depositions, further affidavits, or other

acceptable materials, to the extent that other applicable

conditions in these Rules are satisfied for utilizing such

procedures. When a motion for summary judgment is made and

supported as provided in this Rule, an adverse party may not rest

upon the mere allegations or denials of such party's pleading, but

such party's response, by affidavits or as otherwise provided in

this Rule, must set forth specific facts showing that there is a

genuine issue for trial. If the adverse party does not so respond,

then a decision, if appropriate, may be entered against such party.

(e) When Affidavits Are Unavailable: If it appears from the

affidavits of a party opposing the motion that such party cannot

for reasons stated present by affidavit facts essential to justify

such party's opposition, then the Court may deny the motion or may

order a continuance to permit affidavits to be obtained or other

steps to be taken or may make such other order as is just. If it

appears from the affidavits of a party opposing the motion that

such party's only legally available method of contravening the

facts set forth in the supporting affidavits of the moving party is

through cross-examination of such affiants or the testimony of

third parties from whom affidavits cannot be secured, then such a

showing may be deemed sufficient to establish that the facts set

forth in such supporting affidavits are genuinely disputed.

(f) Affidavits Made in Bad Faith: If it appears to the

satisfaction of the Court at any time that any of the affidavits

presented pursuant to this Rule are presented in bad faith or for

the purpose of delay, then the Court may order the party employing

them to pay to the other party the amount of the reasonable

expenses which the filing of the affidavits caused the other party

to incur, including reasonable counsel's fees, and any offending

party or counsel may be adjudged guilty of contempt or otherwise

disciplined by the Court.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 122 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XII. - DECISION WITHOUT TRIAL

-HEAD-

Rule 122. Submission Without Trial

-STATUTE-

(a) General: Any case not requiring a trial for the submission of

evidence (as, for example, where sufficient facts have been

admitted, stipulated, established by deposition, or included in the

record in some other way) may be submitted at any time after

joinder of issue (see Rule 38) by motion of the parties filed with

the Court. The parties need not wait for the case to be calendared

for trial and need not appear in Court.

(b) Burden of Proof: The fact of submission of a case, under

paragraph (a) of this Rule, does not alter the burden of proof, or

the requirements otherwise applicable with respect to adducing

proof, or the effect of failure of proof.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 123 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XII. - DECISION WITHOUT TRIAL

-HEAD-

Rule 123. Default and Dismissal

-STATUTE-

(a) Default: If any party has failed to plead or otherwise

proceed as provided by these Rules or as required by the Court,

then such party may be held in default by the Court either on

motion of another party or on the initiative of the Court.

Thereafter, the Court may enter a decision against the defaulting

party, upon such terms and conditions as the Court may deem proper,

or may impose such sanctions (see, e.g., Rule 104) as the Court may

deem appropriate. The Court may, in its discretion, conduct

hearings to ascertain whether a default has been committed, to

determine the decision to be entered or the sanctions to be

imposed, or to ascertain the truth of any matter.

(b) Dismissal: For failure of a petitioner properly to prosecute

or to comply with these Rules or any order of the Court or for

other cause which the Court deems sufficient, the Court may dismiss

a case at any time and enter a decision against the petitioner.

The Court may, for similar reasons, decide against any party any

issue as to which such party has the burden of proof, and such

decision shall be treated as a dismissal for purposes of paragraphs

sufficient by the Court and upon motion expeditiously made, the

Court may set aside a default or dismissal or the decision rendered

thereon.

(d) Effect of Decision on Default or Dismissal: A decision

rendered upon a default or in consequence of a dismissal, other

than a dismissal for lack of jurisdiction, shall operate as an

adjudication on the merits.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 124 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XII. - DECISION WITHOUT TRIAL

-HEAD-

Rule 124. Voluntary Binding Arbitration

-STATUTE-

(a) Availability: The parties may move that any factual issue in

controversy be resolved through voluntary binding arbitration.

Such a motion may be made at any time after a case is at issue and

before trial. Upon the filing of such a motion, the Chief Judge

will assign the case to a Judge or Special Trial Judge for

disposition of the motion and supervision of any subsequent

arbitration.

(b) Procedure: (1) Stipulation Required: The parties shall attach

to any motion filed under paragraph (a) a stipulation executed by

each party or counsel for each party. Such stipulation shall

include the matters specified in subparagraph (2).

(2) Content of Stipulation: The stipulation required by

subparagraph (1) shall include the following:

(A) a statement of the issues to be resolved by the arbitrator;

(B) an agreement by the parties to be bound by the findings of

the arbitrator in respect of the issues to be resolved;

to select the arbitrator;

(D) the manner in which payment of the arbitrator's

compensation and expenses, as well as any related fees and costs,

is to be allocated among the parties;

(E) a prohibition against ex parte communication with the

arbitrator; and

(F) such other matters as the parties deem to be appropriate.

(3) Order by Court: The arbitrator will be appointed by order of

the Court, which order may contain such directions to the

arbitrator and to the parties as the Judge or Special Trial Judge

considers to be appropriate.

(4) Report by Parties: The parties shall promptly report to the

Court the findings made by the arbitrator and shall attach to their

report any written report or summary that the arbitrator may have

prepared.

(5) Other Methods of Resolution: Nothing contained in this Rule

shall be construed to exclude use by the parties of other forms of

voluntary disposition of cases, including mediation.

-MISC1-

EFFECTIVE DATE OF AMENDMENT

Par. (b)(5) effective as of July 1, 1990.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT TITLE XIII. -

CALENDARS AND CONTINUANCES 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XIII. - CALENDARS AND CONTINUANCES

-HEAD-

TITLE XIII. - CALENDARS AND CONTINUANCES

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 130 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XIII. - CALENDARS AND CONTINUANCES

-HEAD-

Rule 130. Motions and Other Matters

-STATUTE-

(a) Calendars: If a hearing is to be held on a motion or other

matter, apart from a trial on the merits, then such hearing

ordinarily will be held at Washington, D.C., on a motion calendar

called on Wednesday throughout the year, unless the Court, on its

own motion or on the motion of a party, shall direct otherwise. As

to hearings at other places, see Rule 50(b)(2). The parties will be

given notice of the place and time of hearing.

(b) Failure to Attend: The Court may hear a matter ex parte where

a party fails to appear at such a hearing. With respect to

attendance at such hearings, see Rule 50(c).

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 131 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XIII. - CALENDARS AND CONTINUANCES

-HEAD-

Rule 131. Trial Calendars

-STATUTE-

(a) General: Each case, when at issue, will be placed upon a

calendar for trial at the place designated in accordance with Rule

140. The Clerk shall notify the parties of the place and time for

which the calendar is set.

(b) Standing Pretrial Order: In order to facilitate the orderly

and efficient disposition of all cases on a trial calendar, at the

direction of the trial judge, the Clerk shall include with the

notice of trial a Standing Pretrial Order or other instructions for

trial preparation. Unexcused failure to comply with any such order

may subject a party or a party's counsel to sanctions. See, e.g.,

Rules 104, 123, and 202.

be called at the time and place scheduled. At the call, counsel or

the parties shall indicate their estimate of the time required for

trial. The cases for trial will thereupon be tried in due course,

but not necessarily in the order listed.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 132 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XIII. - CALENDARS AND CONTINUANCES

-HEAD-

Rule 132. Special or Other Calendars

-STATUTE-

Special or other calendars may be scheduled by the Court, upon

motion or at its own initiative, for any purpose which the Court

may deem appropriate. The parties involved shall be notified of

the place and time of such calendars.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 133 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XIII. - CALENDARS AND CONTINUANCES

-HEAD-

Rule 133. Continuances

-STATUTE-

A case or matter scheduled on a calendar may be continued by the

Court upon motion or at its own initiative. A motion for

continuance shall inform the Court of the position of the other

parties with respect thereto, either by endorsement thereon by the

other parties or by a representation of the moving party. A motion

for continuance based upon the pendency in a court of a related

case or cases shall include the name and docket number of any such

related case, the names of counsel for the parties in such case,

and the status of such case, and shall identify all issues common

to any such related case. Continuances will be granted only in

exceptional circumstances. Conflicting engagements of counsel or

employment of new counsel ordinarily will not be regarded as ground

for continuance. A motion for continuance, filed 30 days or less

prior to the date to which it is directed, may be set for hearing

on that date, but ordinarily will be deemed dilatory and will be

denied unless the ground therefor arose during that period or there

was good reason for not making the motion sooner. As to extensions

of time, see Rule 25(c).

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT TITLE XIV. - TRIALS 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XIV. - TRIALS

-HEAD-

TITLE XIV. - TRIALS

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 140 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XIV. - TRIALS

-HEAD-

Rule 140. Place of Trial

-STATUTE-

(a) Designation of Place of Trial: The petitioner, at the time of

filing the petition, shall file a designation of place of trial

showing the place at which the petitioner would prefer the trial to

be held. If the petitioner has not filed such designation, the

Commissioner, at the time the answer is filed, shall file a

designation showing the place of trial preferred by the

Commissioner. The parties shall be notified of the place at which

the trial will be held. For a list of places at which the Court

has held trial sessions, see Appendix IV.

(b) Form: Such designation shall be set forth on a paper separate

from the petition or answer and shall consist of an original and

two copies. See Form 5, Appendix I.

in the designation of the place of trial, then such party shall

file a motion to that effect, stating fully the reasons therefor.

Such motions, made after the notice of the time of trial has been

issued, ordinarily will be deemed dilatory and will be denied

unless the ground therefor arose during that period or there was

good reason for not making the motion sooner.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 141 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XIV. - TRIALS

-HEAD-

Rule 141. Consolidation; Separate Trials

-STATUTE-

(a) Consolidation: When cases involving a common question of law

or fact are pending before the Court, it may order a joint hearing

or trial of any or all the matters in issue, it may order all the

cases consolidated, and it may make such orders concerning

proceedings therein as may tend to avoid unnecessary costs or delay

or duplication. Similar action may be taken where cases involve

different tax liabilities of the same parties, notwithstanding the

absence of a common issue. Unless otherwise permitted by the Court

for good cause shown, a motion to consolidate cases may be filed

only after all the cases sought to be consolidated have become at

issue. The caption of a motion to consolidate shall include all of

the names and docket numbers of the cases sought to be consolidated

arranged in chronological order (i.e., the oldest case first).

Unless otherwise ordered, the caption of all documents subsequently

filed in consolidated cases shall include all of the docket numbers

arranged in chronological order, but may include only the name of

the oldest case with an appropriate indication of other parties.

(b) Separate Trials: The Court, in furtherance of convenience or

to avoid prejudice, or when separate trials will be conducive to

expedition or economy, may order a separate trial of any one or

more claims or defenses or issues, or of the tax liability of any

party or parties. The Court may enter appropriate orders or

decisions with respect to any such claims, defenses, issues, or

parties that are tried separately. As to severance of parties or

claims, see Rule 61(b).

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 142 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XIV. - TRIALS

-HEAD-

Rule 142. Burden of Proof

-STATUTE-

(a) General: The burden of proof shall be upon the petitioner,

except as otherwise provided by statute or determined by the Court;

and except that, in respect of any new matter, increases in

deficiency, and affirmative defenses, pleaded in the answer, it

shall be upon the respondent. As to affirmative defenses, see Rule

39.

(b) Fraud: In any case involving the issue of fraud with intent

to evade tax, the burden of proof in respect of that issue is on

the respondent, and that burden of proof is to be carried by clear

and convincing evidence. Code Section 7454(a).

case involving the issue of the knowing conduct of a foundation

manager as set forth in the provisions of Code Section 4941, 4944,

or 4945, or the knowing conduct of a trustee as set forth in the

provisions of Code Section 4951 or 4952, or the knowing conduct of

an organization manager as set forth in the provisions of Code

Section 4912 or 4955, the burden of proof in respect of such issue

is on the respondent, and such burden of proof is to be carried by

clear and convincing evidence. Code Section 7454(b).

(d) Transferee Liability: The burden of proof is on the

respondent to show that a petitioner is liable as a transferee of

property of a taxpayer, but not to show that the taxpayer was

liable for the tax. Code Section 6902(a).

(e) Accumulated Earnings Tax: Where the notice of deficiency is

based in whole or in part on an allegation of accumulation of

corporate earnings and profits beyond the reasonable needs of the

business, the burden of proof with respect to such allegation is

determined in accordance with Code Section 534. If the petitioner

has submitted to the respondent a statement which is claimed to

satisfy the requirements of Code Section 534(c), the Court will

ordinarily, on timely motion filed after the case has been

calendared for trial, rule prior to the trial on whether such

statement is sufficient to shift the burden of proof to the

respondent to the limited extent set forth in Code Section

534(a)(2).

(f) Other: For the burden of proof in cases submitted without

trial, see Rule 122(b); in declaratory judgment actions, see Rule

217(c); in disclosure actions, see Rule 229; in claims for

litigation and administrative costs, see Rule 232(e); and in

administrative costs actions, see Rule 270(d).

INTERIM AMENDMENT

For interim amendment of this Rule, see provisions set out

after the Appendices to the Rules.

-MISC1-

EFFECTIVE DATE OF AMENDMENT

Amendment of par. (f) with respect to litigation and

administrative costs effective with respect to proceedings

commenced after July 30, 1996.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 143 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XIV. - TRIALS

-HEAD-

Rule 143. Evidence

-STATUTE-

(a) General: Trials before the Court will be conducted in

accordance with the rules of evidence applicable in trials without

a jury in the United States District Court for the District of

Columbia. See Code Section 7453. To the extent applicable to such

trials, those rules include the rules of evidence in the Federal

Rules of Civil Procedure and any rules of evidence generally

applicable in the Federal courts (including the United States

District Court for the District of Columbia). Evidence which is

relevant only to the issue of a party's entitlement to reasonable

litigation or administrative costs shall not be introduced during

the trial of the case (other than a case commenced under Title XXVI

of these Rules, relating to actions for administrative costs). As

to claims for reasonable litigation or administrative costs and

their disposition, see Rules 231 and 232. As to evidence in an

action for administrative costs, see Rule 274 (and that Rule's

incorporation of the provisions of Rule 177(b)).

(b) Ex Parte Statements: Ex parte affidavits, statements in

briefs, and unadmitted allegations in pleadings do not constitute

evidence. As to allegations in pleadings not denied, see Rules

36(c) and 37(c) and (d).

treated as evidence in a case until offered and received in

evidence. Error in the transcript of a deposition may be corrected

by agreement of the parties, or by the Court on proof it deems

satisfactory to show an error exists and the correction to be made,

subject to the requirements of Rules 81(h)(1) and 85(e). As to the

use of a deposition, see Rule 81(i).

(d) Documentary Evidence: (1) Copies: A copy is admissible to the

same extent as an original unless a genuine question is raised as

to the authenticity of the original or in the circumstances it

would be unfair to admit the copy in lieu of the original. Where

the original is admitted in evidence, a clearly legible copy may be

substituted later for the original or such part thereof as may be

material or relevant, upon leave granted in the discretion of the

Court.

(2) Return of Exhibits: Exhibits may be disposed of as the Court

deems advisable. A party desiring the return at such party's

expense of any exhibit belonging to such party, shall, within 90

days after the decision of the case by the Court has become final,

make written application to the Clerk, suggesting a practical

manner of delivery. If such application is not timely made, the

exhibits in the case will be destroyed.

(e) Interpreters: The parties ordinarily will be expected to make

their own arrangements for obtaining and compensating

interpreters. However, the Court may appoint an interpreter of its

own selection and may fix the interpreter's reasonable

compensation, which compensation shall be paid by one or more of

the parties or otherwise as the Court may direct.

(f) Expert Witness Reports: (1) Unless otherwise permitted by the

Court upon timely request, any party who calls an expert witness

shall cause that witness to prepare a written report for submission

to the Court and to the opposing party. The report shall set forth

the qualifications of the expert witness and shall state the

witness' opinion and the facts or data on which that opinion is

based. The report shall set forth in detail the reasons for the

conclusion, and it will be marked as an exhibit, identified by the

witness, and received in evidence as the direct testimony of the

expert witness, unless the Court determines that the witness is not

qualified as an expert. Additional direct testimony with respect

to the report may be allowed to clarify or emphasize matters in the

report, to cover matters arising after the preparation of the

report, or otherwise at the discretion of the Court. After the case

is calendared for trial or assigned to a Judge or Special Trial

Judge, each party who calls any expert witness shall serve on each

other party, and shall submit to the Court, not later than 30 days

before the call of the trial calendar on which the case shall

appear, a copy of all expert witness reports prepared pursuant to

this subparagraph. An expert witness' testimony will be excluded

altogether for failure to comply with the provisions of this

paragraph, unless the failure is shown to be due to good cause and

unless the failure does not unduly prejudice the opposing party,

such as by significantly impairing the opposing party's ability to

cross-examine the expert witness or by denying the opposing party

the reasonable opportunity to obtain evidence in rebuttal to the

expert witness' testimony.

(2) The Court ordinarily will not grant a request to permit an

expert witness to testify without a written report where the expert

witness' testimony is based on third-party contacts, comparable

sales, statistical data, or other detailed, technical information.

The Court may grant such a request, for example, where the expert

witness testifies only with respect to industry practice or only in

rebuttal to another expert witness.

(3) For circumstances under which the transcript of the

deposition of an expert witness may serve as the written report

required by subparagraph (1), see Rule 76(e)(1).

-REFTEXT-

REFERENCES IN TEXT

The Federal Rules of Civil Procedure, referred to in par. (a),

are set out in the Appendix to Title 28, Judiciary and Judicial

Procedure.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 144 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XIV. - TRIALS

-HEAD-

Rule 144. Exceptions Unnecessary

-STATUTE-

Formal exceptions to rulings or orders of the Court are

unnecessary. It is sufficient that a party at the time the ruling

or order of the Court is made or sought, makes known to the Court

the action which such party desires the Court to take or such

party's objection to the action of the Court and the grounds

therefor; and, if a party has no opportunity to object to a ruling

or order at the time it is made, the absence of an objection does

not thereafter prejudice such party.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 145 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XIV. - TRIALS

-HEAD-

Rule 145. Exclusion of Proposed Witnesses

-STATUTE-

(a) Exclusion: At the request of a party, the Court shall order

witnesses excluded so that they cannot hear the testimony of other

witnesses and it may make the order on its own motion. This Rule

does not authorize exclusion of (1) a party who is a natural

person, or (2) an officer or employee of a party which is not a

natural person designated as its representative by its attorney, or

(3) a person whose presence is shown by a party to be essential to

the presentation of such party's cause.

(b) Contempt: Among other measures which the Court may take in

the circumstances, it may punish as for a contempt (1) any witness

who remains within hearing of the proceedings after such exclusion

has been directed, that fact being noted in the record; and (2) any

person (witness, counsel, or party) who willfully violates

instructions issued by the Court with respect to such exclusion.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 146 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XIV. - TRIALS

-HEAD-

Rule 146. Determination of Foreign Law

-STATUTE-

A party who intends to raise an issue concerning the law of a

foreign country shall give notice in the pleadings or other

reasonable written notice. The Court, in determining foreign law,

may consider any relevant material or source, including testimony,

whether or not submitted by a party or otherwise admissible. The

Court's determination shall be treated as a ruling on a question of

law.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 147 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XIV. - TRIALS

-HEAD-

Rule 147. Subpoenas

-STATUTE-

(a) Attendance of Witnesses; Form; Issuance: Every subpoena shall

be issued under the seal of the Court, shall state the name of the

Court and the caption of the case, and shall command each person to

whom it is directed to attend and give testimony at a time and

place therein specified. A subpoena, including a subpoena for the

production of documentary evidence, signed and sealed but otherwise

blank, shall be issued to a party requesting it, who shall fill it

in before service. Subpoenas may be obtained at the Office of the

Clerk in Washington, D.C., or from a trial clerk at a trial

session. See Code Section 7456(a).

(b) Production of Documentary Evidence: A subpoena may also

command the person to whom it is directed to produce the books,

papers, documents, or tangible things designated therein; but the

Court, upon motion made promptly and in any event at or before the

time specified in the subpoena for compliance therewith, may (1)

quash or modify the subpoena if it is unreasonable and oppressive,

or (2) condition denial of the motion upon the advancement by the

person in whose behalf the subpoena is issued of the reasonable

cost of producing the books, papers, documents, or tangible things.

or by a deputy marshal, or by any other person who is not a party

and is not less than 18 years of age. Service of a subpoena upon a

person named therein shall be made by delivering a copy thereof to

such person and by tendering to such person the fees for one day's

attendance and the mileage allowed by law. When the subpoena is

issued on behalf of the Commissioner, fees and mileage need not be

tendered. See Rule 148 for fees and mileage payable. The person

making service of a subpoena shall make the return thereon in

accordance with the form appearing in the subpoena.

(d) Subpoena for Taking Depositions: (1) Issuance and Response:

The order of the Court approving the taking of a deposition

pursuant to Rule 81(b)(2), or the executed stipulation pursuant to

Rule 81(d), or the service of the notice of deposition pursuant to

Rule 74(b) or 75(c), constitutes authorization for issuance of

subpoenas for the persons named or described therein. The subpoena

may command the person to whom it is directed to produce and permit

inspection and copying of designated books, papers, documents, or

tangible things, which come within the scope of the order or

stipulation pursuant to which the deposition is taken. Within 15

days after service of the subpoena or such earlier time designated

therein for compliance, the person to whom the subpoena is directed

may serve upon the party on whose behalf the subpoena has been

issued written objections to compliance with the subpoena in any or

all respects. Such objections should not include objections made,

or which might have been made, to the application to take the

deposition pursuant to Rule 81(b)(2) or to the notice of deposition

under Rule 74(c) or 75(d). If an objection is made, the party

serving the subpoena shall not be entitled to compliance therewith

to the extent of such objection, except as the Court may order

otherwise upon application to it. Such application for an order

may be made, with notice to the other party and to any other

objecting persons, at any time before or during the taking of the

deposition, subject to the time requirements of Rule 70(a)(2) or

81(b)(2). As to availability of protective orders, see Rule 103;

and, as to enforcement of such subpoenas, see Rule 104.

(2) Place of Examination: The place designated in the subpoena

for examination of the deponent shall be the place specified in the

notice of deposition served pursuant to Rule 74(b) or 75(c) or in

the order of the Court referred to in Rule 81(b)(2) or in the

executed stipulation referred to in Rule 81(d). With respect to a

deposition to be taken in a foreign country, see Rules 74(e),

81(e)(2), and 84(a).

(e) Contempt: Failure by any person without adequate excuse to

obey a subpoena served upon any such person may be deemed a

contempt of the Court.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 148 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XIV. - TRIALS

-HEAD-

Rule 148. Fees and Mileage

-STATUTE-

(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).

be responsible for the payment of the fees and mileage to which

that witness is entitled.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 149 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XIV. - TRIALS

-HEAD-

Rule 149. Failure to Appear or to Adduce Evidence

-STATUTE-

(a) Attendance at Trials: The unexcused absence of a party or a

party's counsel when a case is called for trial will not be ground

for delay. The case may be dismissed for failure properly to

prosecute, or the trial may proceed and the case be regarded as

submitted on the part of the absent party or parties.

(b) Failure of Proof: Failure to produce evidence, in support of

an issue of fact as to which a party has the burden of proof and

which has not been conceded by such party's adversary, may be

ground for dismissal or for determination of the affected issue

against that party. Facts may be established by stipulation in

accordance with Rule 91, but the mere filing of such stipulation

does not relieve the party, upon whom rests the burden of proof, of

the necessity of properly producing evidence in support of facts

not adequately established by such stipulation. As to submission

of a case without trial, see Rule 122.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 150 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XIV. - TRIALS

-HEAD-

Rule 150. Record of Proceedings

-STATUTE-

(a) General: Hearings and trials before the Court shall be

recorded or otherwise reported, and a transcript thereof shall be

made if, in the opinion of the Court or the Judge presiding at a

hearing or trial, a permanent record is deemed appropriate.

Transcripts shall be supplied to the parties and other persons at

such charges as may be fixed or approved by the Court.

(b) Transcript as Evidence: Whenever the testimony of a witness

at a trial or hearing which was recorded or otherwise reported is

admissible in evidence at a later trial or hearing, it may be

proved by the transcript thereof duly certified by the person who

reported the testimony.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 151 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XIV. - TRIALS

-HEAD-

Rule 151. Briefs

-STATUTE-

(a) General: Briefs shall be filed after trial or submission of a

case, except as otherwise directed by the presiding Judge. In

addition to or in lieu of briefs, the presiding Judge may permit or

direct the parties to make oral argument or file memoranda or

statements of authorities. The Court may return without filing any

brief that does not conform to the requirements of this Rule.

(b) Time for Filing Briefs: Briefs may be filed simultaneously or

seriatim, as the presiding Judge directs. The following times for

filing briefs shall prevail in the absence of any different

direction by the presiding Judge:

(1) Simultaneous Briefs: Opening briefs within 75 days after

the conclusion of the trial, and answering briefs 45 days

thereafter.

(2) Seriatim Briefs: Opening brief within 75 days after the

conclusion of the trial, answering brief within 45 days

thereafter, and reply brief within 30 days after the due date of

the answering brief.

A party who fails to file an opening brief is not permitted to file

an answering or reply brief except on leave granted by the Court. A

motion for extension of time for filing any brief shall be made

prior to the due date and shall recite that the moving party has

advised such party's adversary and whether or not such adversary

objects to the motion. As to the effect of extensions of time, see

Rule 25(c).

the opposite party after it is filed, except in partnership

actions, except where it bears a notation that it has already been

served by the party submitting it, and except that, in the event of

simultaneous briefs, such brief will not be served until the

corresponding brief of the other party has been filed, unless the

Court directs otherwise. Delinquent briefs will not be accepted

unless accompanied by a motion setting forth reasons deemed

sufficient by the Court to account for the delay. In the case of

simultaneous briefs, the Court may return without filing a

delinquent brief from a party after such party's adversary's brief

has been served upon such party. In partnership actions, briefs

shall be served by the parties. For the rules regarding service of

papers in partnership actions, see Rule 246(c).

(d) Number of Copies: A signed original and two copies of each

brief, plus an additional copy for each person to be served, shall

be filed.

(e) Form and Content: All briefs shall conform to the

requirements of Rule 23 and shall contain the following in the

order indicated:

(1) On the first page, a table of contents with page

references, followed by a list of all citations arranged

alphabetically as to cited cases and stating the pages in the

brief at which cited. Citations shall be in italics when printed

and underscored when typewritten.

(2) A statement of the nature of the controversy, the tax

involved, and the issues to be decided.

(3) Proposed findings of fact (in the opening brief or briefs),

based on the evidence, in the form of numbered statements, each

of which shall be complete and shall consist of a concise

statement of essential fact and not a recital of testimony nor a

discussion or argument relating to the evidence or the law. In

each such numbered statement, there shall be inserted references

to the pages of the transcript or the exhibits or other sources

relied upon to support the statement. In an answering or reply

brief, the party shall set forth any objections, together with

the reasons therefor, to any proposed findings of any other

party, showing the numbers of the statements to which the

objections are directed; in addition, the party may set forth

alternative proposed findings of fact.

(4) A concise statement of the points on which the party

relies.

(5) The argument, which sets forth and discusses the points of

law involved and any disputed questions of fact.

(6) The signature of counsel or the party submitting the

brief. As to signature, see Rule 23(a)(3).

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 152 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XIV. - TRIALS

-HEAD-

Rule 152. Oral Findings of Fact or Opinion

-STATUTE-

(a) General: Except in actions for declaratory judgment or for

disclosure (see Titles XXI and XXII), the Judge, or the Special

Trial Judge in any case in which the Special Trial Judge is

authorized to make the decision of the Court pursuant to Code

Section 7443A(b)(2) or (3) and (c), may, in the exercise of

discretion, orally state the findings of fact or opinion if the

Judge or Special Trial Judge is satisfied as to the factual

conclusions to be reached in the case and that the law to be

applied thereto is clear.

(b) Transcript: Oral findings of fact or opinion shall be

recorded in the transcript of the trial. The pages of the

transcript that contain such findings of fact or opinion (or a

written summary thereof) shall be served by the Clerk upon all

parties.

(a) of this Rule shall not be cited or relied upon as precedent.

However, such opinions (including findings of fact) may be referred

to for purposes of the application of the doctrine of res judicata,

collateral estoppel, or law of the case.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT TITLE XV. - DECISION 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XV. - DECISION

-HEAD-

TITLE XV. - DECISION

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 155 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XV. - DECISION

-HEAD-

Rule 155. Computation by Parties for Entry of Decision

-STATUTE-

(a) Agreed Computations: Where the Court has filed or stated its

opinion determining the issues in a case, it may withhold entry of

its decision for the purpose of permitting the parties to submit

computations pursuant to the Court's determination of the issues,

showing the correct amount of the deficiency, liability, or

overpayment to be entered as the decision. If the parties are in

agreement as to the amount of the deficiency or overpayment to be

entered as the decision pursuant to the findings and conclusions of

the Court, then they, or either of them, shall file promptly with

the Court an original and two copies of a computation showing the

amount of the deficiency, liability, or overpayment and that there

is no disagreement that the figures shown are in accordance with

the findings and conclusions of the Court. In the case of an

overpayment, the computation shall also include the amount and date

of each payment made by the petitioner. The Court will then enter

its decision.

(b) Procedure in Absence of Agreement: If, however, the parties

are not in agreement as to the amount of the deficiency, liability,

or overpayment to be entered as the decision in accordance with the

findings and conclusions of the Court, then either of them may file

with the Court a computation of the deficiency, liability, or

overpayment believed by such party to be in accordance with the

Court's findings and conclusions. In the case of an overpayment,

the computation shall also include the amount and date of each

payment made by the petitioner. The Clerk will serve upon the

opposite party a notice of such filing accompanied by a copy of

such computation. If, on or before a date specified in the Clerk's

notice, the opposite party fails to file an objection, accompanied

or preceded by an alternative computation, then the Court may enter

decision in accordance with the computation already submitted. If

in accordance with this Rule computations are submitted by the

parties which differ as to the amount to be entered as the decision

of the Court, then the parties may, at the Court's discretion, be

afforded an opportunity to be heard in argument thereon and the

Court will determine the correct deficiency, liability, or

overpayment and will enter its decision accordingly.

confined strictly to consideration of the correct computation of

the deficiency, liability, or overpayment resulting from the

findings and conclusions made by the Court, and no argument will be

heard upon or consideration given to the issues or matters disposed

of by the Court's findings and conclusions or to any new issues.

This Rule is not to be regarded as affording an opportunity for

retrial or reconsideration.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 156 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XV. - DECISION

-HEAD-

Rule 156. Estate Tax Deduction Developing at or After Trial

-STATUTE-

If the parties in an estate tax case are unable to agree under

Rule 155, or under a remand, upon a deduction involving expenses

incurred at or after the trial, then any party may move to reopen

the case for further trial on that issue.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 157 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XV. - DECISION

-HEAD-

Rule 157. Motion to Retain File in Estate Tax Case Involving

Section 6166 Election

-STATUTE-

In any estate tax case in which the time for payment of an amount

of tax imposed by Code Section 2001 has been extended under Code

Section 6166, the petitioner shall, after the decision is entered

but before it becomes final, move the Court to retain the Court's

official case file pending the commencement of any supplemental

proceeding under Rule 262.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT TITLE XVI. -

POSTTRIAL PROCEEDINGS 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XVI. - POSTTRIAL PROCEEDINGS

-HEAD-

TITLE XVI. - POSTTRIAL PROCEEDINGS

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 160 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XVI. - POSTTRIAL PROCEEDINGS

-HEAD-

Rule 160. Harmless Error

-STATUTE-

No error in either the admission or exclusion of evidence, and no

error or defect in any ruling or order or in anything done or

omitted by the Court or by any of the parties, is ground for

granting a new trial or for vacating, modifying, or otherwise

disturbing a decision or order, unless refusal to take such action

appears to the Court inconsistent with substantial justice. The

Court at every stage of a case will disregard any error or defect

which does not affect the substantial rights of the parties.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 161 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XVI. - POSTTRIAL PROCEEDINGS

-HEAD-

Rule 161. Motion for Reconsideration of Findings or Opinion

-STATUTE-

Any motion for reconsideration of an opinion or findings of fact,

with or without a new or further trial, shall be filed within 30

days after a written opinion or the pages of the transcript that

contain findings of fact or opinion stated orally pursuant to Rule

152 (or a written summary thereof) have been served, unless the

Court shall otherwise permit.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 162 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XVI. - POSTTRIAL PROCEEDINGS

-HEAD-

Rule 162. Motion to Vacate or Revise Decision

-STATUTE-

Any motion to vacate or revise a decision, with or without a new

or further trial, shall be filed within 30 days after the decision

has been entered, unless the Court shall otherwise permit.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 163 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XVI. - POSTTRIAL PROCEEDINGS

-HEAD-

Rule 163. No Joinder of Motions Under Rules 161 and 162

-STATUTE-

Motions under Rules 161 and 162 shall be made separately from

each other and not joined to or made part of any other motion.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT TITLE XVII. - SMALL

TAX CASES 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XVII. - SMALL TAX CASES

-HEAD-

TITLE XVII. - SMALL TAX CASES

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 170 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XVII. - SMALL TAX CASES

-HEAD-

Rule 170. General

-STATUTE-

The Rules of this Title XVII, referred to herein as the ''Small

Tax Case Rules,'' set forth the special provisions which are to be

applied to small tax cases as defined in Rule 171. See Code Section

7463 (Appendix II). Except as otherwise provided in these Small Tax

Case Rules, the other rules of practice of the Court are applicable

to such cases.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 171 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XVII. - SMALL TAX CASES

-HEAD-

Rule 171. Small Tax Case Defined

-STATUTE-

The term ''small tax case'' means a case in which:

(a) Neither the amount of the deficiency, nor the amount of any

claimed overpayment, placed in dispute (including any additions

to tax, additional amounts, and penalties) exceeds

(1) $10,000 for any one taxable year in the case of income

taxes,

(2) $10,000 in the case of estate taxes,

(3) $10,000 for any one calendar year in the case of gift

taxes, or

(4) $10,000 for any one taxable period or, if there is no

taxable period, for any taxable event in the case of excise

taxes under Code Chapter 41, 42, 43, or 44 (taxes on certain

organizations and persons dealing with them) or under Code

Chapter 45 (windfall profit tax);

(b) The petitioner has made a request in accordance with Rule

172 to have the proceedings conducted under Code Section 7463;

and

172(c) or Rule 173, discontinuing the proceedings in the case

under Code Section 7463.

INTERIM AMENDMENT

For interim amendment of this Rule, see provisions set out

after the Appendices to the Rules.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 172 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XVII. - SMALL TAX CASES

-HEAD-

Rule 172. Election of Small Tax Case Procedure

-STATUTE-

With respect to classification of a case as a small tax case

under Code Section 7463, the following shall apply:

(a) A petitioner who wishes to have the proceeding in the case

conducted under Code Section 7463 may so request at the time the

petition is filed. See Rule 175.

(b) A petitioner may, at any time after the petition is filed

and before trial, request that the proceedings be conducted under

Code Section 7463.

of this Rule 172, then the case will be docketed as a small tax

case. The Court, on its own motion or on the motion of a party

to the case, may, at any time before the trial commences, issue

an order directing that the small tax case designation shall be

removed and that the proceedings shall not be conducted under the

Small Tax Case Rules. If no such order is issued, then the

petitioner will be considered to have exercised the petitioner's

option and the Court shall be deemed to have concurred therein,

in accordance with Code Section 7463, at the commencement of the

trial.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 173 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XVII. - SMALL TAX CASES

-HEAD-

Rule 173. Discontinuance of Proceedings

-STATUTE-

After the commencement of a trial of a small tax case, but before

the decision in the case becomes final, the Court may order that

the proceedings be discontinued under Code Section 7463, and that

the case be tried under the Rules of Practice other than the Small

Tax Case Rules, but such order will be issued only if (1) there are

reasonable grounds for believing that the amount of the deficiency,

or the claimed overpayment, in dispute will exceed $10,000 and (2)

the Court finds that justice requires the discontinuance of the

proceedings under Code Section 7463, taking into consideration the

convenience and expenses for both parties that would result from

the order.

INTERIM AMENDMENT

For interim amendment of this Rule, see provisions set out

after the Appendices to the Rules.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 174 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XVII. - SMALL TAX CASES

-HEAD-

Rule 174. Representation

-STATUTE-

A petitioner in a small tax case may appear without

representation or may be represented by any person admitted to

practice before the Court. As to representation, see Rule 24.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 175 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XVII. - SMALL TAX CASES

-HEAD-

Rule 175. Pleadings

-STATUTE-

(a) Petition: (1) Form and Content: The petition in a small tax

case shall be substantially in accordance with Form 2 shown in

Appendix I, or shall, in the alternative, comply with the

requirements of Rule 34(b), and contain additionally (A) the

location of the office of the Internal Revenue Service which issued

the deficiency notice, (B) the taxpayer identification number

(e.g., social security number) of each petitioner, and (C) a

request that the proceedings be conducted under Code Section 7463.

(2) Filing Fee: The fee for filing a petition shall be $60,

payable at the time of filing. The payment of any fee under this

paragraph may be waived if the petitioner establishes to the

satisfaction of the Court by an affidavit containing specific

financial information the inability to make such payment.

(3) Verification Not Required: The petition need not be verified,

unless the Court directs otherwise.

(b) Answer: No answer is required to be filed in a small tax

case, except where there is an issue on which the Commissioner

bears the burden of proof or where the Court otherwise directs.

Where an answer is filed, the provisions of Rule 36 shall apply.

In a case where no answer is filed, the allegations of error and

facts relating thereto set forth in the petition shall be deemed

denied.

Court, on its own motion or upon motion of the Commissioner, shall

otherwise direct. Any reply shall conform to the requirements of

Rule 37(b). In the absence of a requirement of a reply, the

provisions of the second sentence of Rule 37(c) shall not apply and

the affirmative allegations of the answer will be deemed denied.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 176 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XVII. - SMALL TAX CASES

-HEAD-

Rule 176. Preliminary Hearings

-STATUTE-

If, in a small tax case, it becomes necessary to hold a hearing

on a motion or other preliminary matter, the parties may submit

their views in writing and may, but shall not ordinarily be

required to, appear personally at such hearing. However, if the

Court deems it advisable for the petitioner or the petitioner's

counsel to appear personally, the Court will so notify the

petitioner or the petitioner's counsel and will make every effort

to schedule such a hearing at a place convenient to them.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 177 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XVII. - SMALL TAX CASES

-HEAD-

Rule 177. Trial

-STATUTE-

(a) Place of Trial: At the time of filing the petition, the

petitioner may, in accordance with Form 5 in Appendix I or by other

separate writing, designate the place where the petitioner would

prefer the trial to be held. If the petitioner has not filed such

a designation, then the Commissioner shall, within 30 days after

the date of service of the petition, file a designation showing the

place of trial preferred by the Commissioner. The Court will make

every effort to conduct the trial at the location most convenient

to that designated where suitable facilities are available.

(b) Conduct of Trial and Evidence: Trials of small tax cases will

be conducted as informally as possible consistent with orderly

procedure, and any evidence deemed by the Court to have probative

value shall be admissible.

small tax cases, but the Court on its own motion or upon request of

either party may permit the filing of briefs or memorandum briefs.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 178 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XVII. - SMALL TAX CASES

-HEAD-

Rule 178. Transcripts of Proceedings

-STATUTE-

The hearing in, or trial of, a small tax case shall be recorded

or otherwise reported but a transcript thereof need not be made

unless the Court otherwise directs.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 179 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XVII. - SMALL TAX CASES

-HEAD-

Rule 179. Number of Copies of Papers

-STATUTE-

Only an original and two conformed copies of any paper need be

filed in a small tax case. An additional copy shall be filed for

each additional docketed case which has been, or is requested to

be, consolidated.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT TITLE XVIII. -

SPECIAL TRIAL JUDGES 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XVIII. - SPECIAL TRIAL JUDGES

-HEAD-

TITLE XVIII. - SPECIAL TRIAL JUDGES

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 180 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XVIII. - SPECIAL TRIAL JUDGES

-HEAD-

Rule 180. Assignment

-STATUTE-

The Chief Judge may from time to time designate a Special Trial

Judge (see Rule 3(d)) to deal with any matter pending before the

Court in accordance with these Rules and such directions as may be

prescribed by the Chief Judge.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 181 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XVIII. - SPECIAL TRIAL JUDGES

-HEAD-

Rule 181. Powers and Duties

-STATUTE-

Subject to the specifications and limitations in orders

designating Special Trial Judges and in accordance with the

applicable provisions of these Rules, Special Trial Judges have and

shall exercise the power to regulate all proceedings in any matter

before them, including the conduct of trials, pretrial conferences,

and hearings on motions, and to do all acts and take all measures

necessary or proper for the efficient performance of their duties.

They may require the production before them of evidence upon all

matters embraced within their assignment, including the production

of all books, papers, vouchers, documents, and writings applicable

thereto, and they have the authority to put witnesses on oath and

to examine them. Special Trial Judges may rule upon the

admissibility of evidence, in accordance with the provisions of

Code Sections 7453 and 7463, and may exercise such further and

incidental authority, including ordering the issuance of subpoenas,

as may be necessary for the conduct of trials or other proceedings.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 182 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XVIII. - SPECIAL TRIAL JUDGES

-HEAD-

Rule 182. Cases Involving $10,000 or Less

-STATUTE-

Except as otherwise directed by the Chief Judge, the following

procedure shall be observed in small tax cases (as defined in Rule

171) and in all other cases where neither the amount of the

deficiency placed in dispute (within the meaning of Code Section

7463), nor the amount of any claimed overpayment, exceeds $10,000:

(a) Small Tax Cases: Except in cases where findings of fact or

opinion are stated orally pursuant to Rule 152, a Special Trial

Judge who conducts the trial of a small tax case shall, as soon

after such trial as shall be practicable, prepare a summary of the

facts and reasons for the proposed disposition of the case, which

then shall be submitted promptly to the Chief Judge, or, if the

Chief Judge shall so direct, to a Judge or Division of the Court.

(b) Other Cases Involving $10,000 or Less: Except in cases where

findings of fact or opinion are stated orally pursuant to Rule 152,

a Special Trial Judge who conducts the trial of a case (other than

a small tax case) where neither the amount of the deficiency placed

in dispute (within the meaning of Code Section 7463), nor the

amount of any claimed overpayment, exceeds $10,000 shall, as soon

after such trial as shall be practicable, prepare proposed findings

of fact and opinion, which shall then be submitted promptly to the

Chief Judge.

Judge to make the decision of the Court in any small tax case (as

defined in Rule 171) and in any other case where neither the amount

of the deficiency placed in dispute (within the meaning of Code

Section 7463), nor the amount of any claimed overpayment, exceeds

$10,000, subject to such conditions and review as the Chief Judge

may provide.

INTERIM AMENDMENT

For interim amendment of this Rule, see provisions set out

after the Appendices to the Rules.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 183 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XVIII. - SPECIAL TRIAL JUDGES

-HEAD-

Rule 183. Cases Involving More than $10,000

-STATUTE-

Except in cases subject to the provisions of Rule 182 or as

otherwise provided, the following procedure shall be observed in

cases tried before a Special Trial Judge:

(a) Trial and Briefs: A Special Trial Judge shall conduct the

trial of any such case assigned for such purpose. After such

trial, the parties shall submit their briefs in accordance with the

provisions of Rule 151. Unless otherwise directed, no further

briefs shall be filed.

(b) Special Trial Judge's Report: After all the briefs have been

filed by all the parties or the time for doing so has expired, the

Special Trial Judge shall submit a report, including findings of

fact and opinion, to the Chief Judge, and the Chief Judge will

assign the case to a Judge or Division of the Court.

which the case is assigned may adopt the Special Trial Judge's

report or may modify it or may reject it in whole or in part, or

may direct the filing of additional briefs or may receive further

evidence or may direct oral argument, or may recommit the report

with instructions. Due regard shall be given to the circumstance

that the Special Trial Judge had the opportunity to evaluate the

credibility of witnesses, and the findings of fact recommended by

the Special Trial Judge shall be presumed to be correct.

INTERIM AMENDMENT

For interim amendment of this Rule, see provisions set out

after the Appendices to the Rules.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT TITLE XIX. - APPEALS 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XIX. - APPEALS

-HEAD-

TITLE XIX. - APPEALS

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 190 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XIX. - APPEALS

-HEAD-

Rule 190. How Appeal Taken

-STATUTE-

(a) General: Review of a decision of the Court by a United States

Court of Appeals is obtained by filing a notice of appeal and the

required filing fee with the Clerk of the Tax Court within 90 days

after the decision is entered. If a timely notice of appeal is

filed by one party, then any other party may take an appeal by

filing a notice of appeal within 120 days after the Court's

decision is entered. Code Section 7483. For other requirements

governing such an appeal, see rules 13 and 14 of the Federal Rules

of Appellate Procedure. A suggested form of the notice of appeal is

contained in Appendix I. See Code Section 7482(a).

(b) Dispositive Orders: (1) Entry and Appeal: A dispositive

order, including (A) an order granting or denying a motion to

restrain assessment or collection, made pursuant to Code Section

6213(a), and (B) an order granting or denying a motion for review

of a proposed sale of seized property, made pursuant to Code

Section 6863(b)(3)(C), shall be entered upon the record of the

Court and served forthwith by the Clerk. Such an order shall be

treated as a decision of the Court for purposes of appeal.

(2) Stay of Proceedings: Unless so ordered, proceedings in the

Tax Court shall not be stayed by virtue of any order entered under

Code Section 6213(a) that is or may be the subject of an appeal

pursuant to Code Section 7482(a)(3) or any order entered under Code

Section 6863(b)(3)(C) that is or may be the subject of an appeal.

appeal is to be taken, see Code Section 7482(b).

(d) Interlocutory Orders: For provisions governing appeals from

interlocutory orders, see Rule 193.

-REFTEXT-

REFERENCES IN TEXT

The Federal Rules of Appellate Procedure, referred to in par.

(a), are set out in the Appendix to Title 28, Judiciary and

Judicial Procedure.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 191 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XIX. - APPEALS

-HEAD-

Rule 191. Preparation of the Record on Appeal

-STATUTE-

The Clerk will prepare the record on appeal and forward it to the

Clerk of the Court of Appeals pursuant to the notice of appeal

filed with the Court, in accordance with Rules 10 and 11 of the

Federal Rules of Appellate Procedure. In addition, at the time the

Clerk forwards the record on appeal to the Clerk of the Court of

Appeals, the Clerk shall forward to each of the parties a copy of

the index to the record on appeal.

-REFTEXT-

REFERENCES IN TEXT

The Federal Rules of Appellate Procedure, referred to in text,

are set out in the Appendix to Title 28, Judiciary and Judicial

Procedure.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 192 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XIX. - APPEALS

-HEAD-

Rule 192. Bond to Stay Assessment and Collection

-STATUTE-

The filing of a notice of appeal does not stay assessment or

collection of a deficiency redetermined by the Court unless, on or

before the filing of the notice of appeal, a bond is filed with the

Court in accordance with Code Section 7485.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 193 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XIX. - APPEALS

-HEAD-

Rule 193. Appeals From Interlocutory Orders

-STATUTE-

(a) General: For the purpose of seeking the review of any order

of the Tax Court which is not otherwise immediately appealable, a

party may request the Court to include, or the Court on its own

motion may include, a statement in such order that a controlling

question of law is involved with respect to which there is a

substantial ground for difference of opinion and that an immediate

appeal from that order may materially advance the ultimate

termination of the litigation. Any such request by a party shall

be made by motion which shall set forth with particularity the

grounds therefor and note whether there is any objection thereto.

Any order by a Judge or Special Trial Judge of the Tax Court which

includes the above statement shall be entered upon the records of

the Court and served forthwith by the Clerk. See Code Section

7482(a)(2). For appeals from interlocutory orders generally, see

rules 5 and 14 of the Federal Rules of Appellate Procedure.

(b) Venue: For the circuit of the Court of Appeals to which an

appeal from an interlocutory order may be taken, see Code Section

7482(a)(2)(B) and 7482(b).

Tax Court shall not be stayed by virtue of any interlocutory order

that is or may be the subject of an appeal. See Code Section

7482(a)(2)(A).

-REFTEXT-

REFERENCES IN TEXT

The Federal Rules of Appellate Procedure, referred to in par.

(a), are set out in the Appendix to Title 28, Judiciary and

Judicial Procedure.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT TITLE XX. - PRACTICE

BEFORE THE COURT 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XX. - PRACTICE BEFORE THE COURT

-HEAD-

TITLE XX. - PRACTICE BEFORE THE COURT

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 200 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XX. - PRACTICE BEFORE THE COURT

-HEAD-

Rule 200. Admission to Practice and Periodic Registration Fee

-STATUTE-

(a) Qualifications: (1) General: An applicant for admission to

practice before the Court must establish to the satisfaction of the

Court that the applicant is of good moral character and repute and

is possessed of the requisite qualifications to represent others in

the preparation and trial of cases. In addition, the applicant

must satisfy the further requirements of this Rule 200.

(2) Attorneys: An attorney at law may be admitted to practice

upon filing with the Admissions Clerk a completed application

accompanied by a fee to be established by the Court, see Appendix

III, and a current certificate from the Clerk of the appropriate

court, showing that the applicant has been admitted to practice

before and is a member in good standing of the Bar of the Supreme

Court of the United States, or of the highest or appropriate court

of any State or of the District of Columbia, or any commonwealth,

territory, or possession of the United States. A current court

certificate is one executed within 90 calendar days preceding the

date of the filing of the application.

(3) Other Applicants: An applicant, not an attorney at law, must

file with the Admissions Clerk a completed application accompanied

by a fee to be established by the Court. See Appendix III. In

addition, such an applicant, as a condition of being admitted to

practice, must give evidence of the applicant's qualifications

satisfactory to the Court by means of a written examination given

by the Court, and the Court may require such person, in addition,

to give similar evidence by means of an oral examination.

(b) Application: An application for admission to practice before

the Court must be on the form provided by the Court. Application

forms and other necessary information will be furnished upon

request addressed to the Admissions Clerk, United States Tax Court,

400 Second St., N.W., Washington, D.C. 20217.

be sponsored by at least two persons theretofore admitted to

practice before this Court, and each sponsor must send a letter of

recommendation directly to the Admissions Clerk of the Court, where

it will be treated as a confidential communication. The sponsor

shall send this letter promptly after the applicant has been

notified that he or she has passed the written examination required

by paragraph (d). The sponsor shall state fully and frankly the

extent of the sponsor's acquaintance with the applicant, the

sponsor's opinion of the moral character and repute of the

applicant, and the sponsor's opinion of the qualifications of the

applicant to practice before this Court. The Court may in its

discretion accept such an applicant with less than two such

sponsors.

(d) Written Examinations: Written examinations, for applicants

other than attorneys at law, will be held no less often than every

two years. By public announcement at least six months prior to the

date of the examination, the Court will announce the date and time

of such examination. The Court will notify each applicant, whose

application is in order, of the time and place at which the

applicant is to be present for examination, and the applicant must

present that notice to the examiner as authority for taking such an

examination.

(e) Checks and Money Orders: Where the application fee is paid by

check or money order, it shall be made payable to the order of the

''Clerk, United States Tax Court''.

(f) Admission: Upon approval of an application for admission and

satisfaction of the other applicable requirements, an applicant

will be admitted to practice before the Court upon taking and

subscribing the oath or affirmation prescribed by the Court. Such

an applicant shall thereupon be entitled to a certificate of

admission.

(g) Change of Address: Each person admitted to practice before

the Court shall promptly notify the Admissions Clerk of any change

in office address for mailing purposes. See also Rule 21(b)(4)

regarding the filing of a separate notice for each docket number in

which such person has entered an appearance.

(h) Corporations and Firms Not Eligible: Corporations and firms

will not be admitted to practice or recognized before the Court.

(i) Periodic Registration Fee: (1) Each practitioner admitted to

practice before the Court shall pay a periodic registration fee.

The frequency and amount of such fee shall be determined by the

Court, except that such amount shall not exceed $30 per calendar

year. The Clerk shall maintain an Ineligible List containing the

names of all practitioners failing to comply with the provisions of

this Rule. No practitioner shall be permitted to commence a case in

the Court or enter an appearance in a pending case while on the

Ineligible List. The name of any practitioner appearing on the

Ineligible List shall not be removed from the List until the

currently due registration fee has been paid and all arrearages

have been made current. The periodic registration fee must be paid

by all persons admitted to practice before the Court, whether or

not engaged in private practice. As to forms of payment, see Rule

11.

(2) The fees described in Rule 200(i)(1) shall be used by the

Court to employ independent counsel to pursue disciplinary matters.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 201 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XX. - PRACTICE BEFORE THE COURT

-HEAD-

Rule 201. Conduct of Practice Before the Court

-STATUTE-

(a) General: Practitioners before the Court shall carry on their

practice in accordance with the letter and spirit of the Model

Rules of Professional Conduct of the American Bar Association.

(b) Statement of Employment: The Court may require any

practitioner before it to furnish a statement, under oath, of the

terms and circumstances of his or her employment in any case.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 202 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XX. - PRACTICE BEFORE THE COURT

-HEAD-

Rule 202. Disqualification, Suspension, or Disbarment

-STATUTE-

(a) General: The Court may deny admission to its Bar to, or

suspend, or disbar, any person who in its judgment does not possess

the requisite qualifications to represent others, or who is lacking

in character, integrity, or proper professional conduct. Upon the

conviction of any practitioner admitted to practice before this

Court for a criminal violation of any provision of the Internal

Revenue Code or for any crime involving moral turpitude, or where

any practitioner has been suspended or disbarred from the practice

of his or her profession in any State or the District of Columbia,

or any commonwealth, territory, or possession of the United States,

the Court may, in the exercise of its discretion, forthwith suspend

such practitioner from the Bar of this Court until further order of

Court; but otherwise no person shall be suspended for more than 60

days or disbarred until such person has been afforded an

opportunity to be heard. A Judge of the Court may immediately

suspend any person for not more than 60 days for contempt or

misconduct during the course of any trial or hearing.

(b) Disciplinary Proceedings: (1) Referral to Counsel: When

misconduct or allegations of misconduct which, if substantiated,

would warrant discipline of a practitioner shall come to the

attention of the Court, whether by complaint or otherwise, and the

applicable procedure is not otherwise mandated by these Rules (see

paragraph (a) of this Rule), the Court, in its discretion, may

refer the matter to counsel to the Court (appointed pursuant to the

provisions of paragraph (d) of this Rule) for investigation and the

prosecution of a formal disciplinary proceeding or the formation of

such other recommendation as may be appropriate.

(2) Investigation and Recommendation: If counsel concludes after

investigation and review that a formal disciplinary proceeding

should not be initiated against the practitioner because sufficient

evidence is not present, or because there is pending another

proceeding against the practitioner, the disposition of which in

the judgment of counsel should be awaited before further action by

this Court is considered, or for any other valid reason, then

counsel shall file with the Court a recommendation for disposition

of the matter, whether by dismissal, admonition, deferral, or

otherwise, setting forth the reasons therefor.

(3) Initiation of Proceedings: To initiate formal disciplinary

proceedings, the Court shall enter an order (or, where counsel is

appointed, such counsel shall obtain an order of the Court upon a

showing of probable cause) requiring the practitioner to show cause

within 30 days after service of that order upon that practitioner,

why the practitioner should not be disciplined.

(4) Hearing: Upon the practitioner's answer to the order to show

cause, if any issue of fact is raised or the practitioner wishes to

be heard in mitigation, then this Court shall set the matter for

prompt hearing before one or more Judges of this Court. However, if

the disciplinary proceeding is predicated upon the complaint of a

Judge of this Court, then the hearing shall be conducted before a

panel of three other Judges of this Court appointed by the Chief

Judge.

(5) Right to Counsel: In all proceedings conducted under the

provisions of this Rule, the practitioner shall have the right to

be represented by counsel.

practitioner suspended for 60 days or less shall be automatically

reinstated at the end of the period of suspension. A practitioner

suspended for more than 60 days or disbarred may not resume

practice until reinstated by order of this Court.

(2) Hearing on Application: A petition for reinstatement by a

disbarred or suspended practitioner under this Rule shall be filed

with the Court. Upon receipt of the petition, the Court may

promptly refer the petition to counsel and shall assign the matter

for prompt hearing before one or more Judges of this Court.

However, if the disciplinary proceeding was predicated upon the

complaint of a Judge of this Court, then the hearing shall be

conducted before a panel of three other Judges of this Court

appointed by the Chief Judge. The Judge or Judges assigned to the

matter shall, as promptly as the Court's business shall permit,

schedule a hearing at which the practitioner shall have the burden

of demonstrating by clear and convincing evidence that the

practitioner has the moral qualifications, competency and learning

in the law required for admission to practice before this Court and

that the practitioner's resumption of such practice will not be

detrimental to the integrity and standing of the Bar or to the

administration of justice, or subversive of the public interest.

(3) Successive Petitions: No petition for reinstatement under

this Rule shall be filed within 1 year following an adverse

decision upon a petition for reinstatement filed by or on behalf of

the same person.

(d) Presentation to the Court: When counsel is to be appointed

pursuant to this Rule to investigate allegations of misconduct or

prosecute disciplinary proceedings or in conjunction with a

reinstatement petition filed by a practitioner, this Court shall

appoint as counsel to the Court a member of the Bar of this Court

who is a resident of or who practices in the same Federal judicial

circuit (see 28 U.S.C. Section 41), except the Federal Circuit, as

the Federal judicial circuit which includes the practitioner's

place of residence or practice. The practitioner may move to

disqualify a person so appointed for cause, for example, if such

person is or has been engaged as an adversary of the practitioner

in any matter. Counsel, once appointed, may not resign unless

permission to do so is given by the Court.

(e) Jurisdiction: Nothing contained in this Rule shall be

construed to deny to this Court such powers as are necessary for

the Court to maintain control over proceedings conducted before it,

such as proceedings for contempt under Code Section 7456.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT TITLE XXI. -

DECLARATORY JUDGMENTS 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XXI. - DECLARATORY JUDGMENTS

-HEAD-

TITLE XXI. - DECLARATORY JUDGMENTS

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 210 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XXI. - DECLARATORY JUDGMENTS

-HEAD-

Rule 210. General

-STATUTE-

(a) Applicability: The Rules of this Title XXI set forth the

special provisions which apply to declaratory judgment actions,

relating to the qualification of retirement plans, the status of

certain governmental obligations, and the initial or continuing

qualification of certain exempt organizations or the initial or

continuing classification of certain private foundations. Except

as otherwise provided in this Title, the other Rules of Practice

and Procedure of the Court, to the extent pertinent, are applicable

to such actions for declaratory judgment.

(b) Definitions: As used in the Rules in this Title -

(1) ''Retirement plan'' has the meaning provided by Code

Section 7476(c).

(2) ''Governmental obligation'' means an obligation the status

of which under Code Section 103(a) is in issue.

(3) ''Exempt organization'' is an organization described in

Code Section 501(c)(3) which is exempt from tax under Code

Section 501(a) or is an organization described in Code Section

170(c)(2).

(4) ''Private foundation'' is an organization described in Code

Section 509(a).

(5) ''Private operating foundation'' is an organization

described in Code Section 4942(j)(3).

(6) An ''organization'' is any organization whose qualification

as an exempt organization, or whose classification as a private

foundation or a private operating foundation, is in issue.

(7) A ''determination'' means -

(A) A determination with respect to the initial or continuing

qualification of a retirement plan;

(B) A determination as to whether prospective governmental

obligations are described in Code Section 103(a); or

qualification of an organization as an exempt organization, or

with respect to the initial or continuing classification of an

organization as a private foundation or a private operating

foundation.

(8) A ''revocation'' is a determination that a retirement plan

is no longer qualified, or that an organization, previously

qualified or classified as an exempt organization or as a private

foundation or private operating foundation, is no longer

qualified or classified as such an organization.

(9) ''Action for declaratory judgment'' is either a retirement

plan action, a governmental obligation action, or an exempt

organization action, as follows:

(A) A ''retirement plan action'' means an action for

declaratory judgment provided for in Code Section 7476 with

respect to the initial or continuing qualification of a

retirement plan.

(B) A ''governmental obligation action'' means an action for

declaratory judgment provided for in Code Section 7478 with

respect to the status of certain prospective governmental

obligations.

judgment action provided for in Code Section 7428 with respect

to the initial or continuing qualification of an organization

as an exempt organization, or with respect to the initial or

continuing classification of an organization as a private

foundation or a private operating foundation.

(10) ''Administrative record'' includes the request for

determination, all documents submitted to the Internal Revenue

Service by the applicant in respect of the request for

determination, all protests and related papers submitted to the

Internal Revenue Service, all written correspondence between the

Internal Revenue Service and the applicant in respect of the

request for determination of such protests, all pertinent returns

filed with the Internal Revenue Service, and the notice of

determination by the Commissioner. In addition -

(A) In the case of a determination relating to a retirement

plan, the administrative record shall include the retirement

plan and any related trust instruments, any written

modifications thereof made by the applicant during the

proceedings in respect of the request for determination before

the Internal Revenue Service, and all written comments (and

related correspondence) submitted to the Internal Revenue

Service in those proceedings (see Section 3001(b) of the

Employee Retirement Income Security Act of 1974, 29 U.S.C. sec.

1201(b)).

(B) In the case of a determination relating to an exempt

organization or a private foundation or a private operating

foundation, the administrative record shall include the charter

or articles of incorporation or association, or trust indenture

or agreement, and any similar or related documents of the

organization and any modifications thereof.

(11) ''Party'' includes a petitioner and the respondent

Commissioner of Internal Revenue. In a retirement plan action, an

intervenor is also a party. In an exempt organization action,

only the organization may be a petitioner, and in a governmental

obligation action, only the prospective issuer may be a

petitioner.

(12) ''Declaratory Judgment'' is the decision of the Court in a

retirement plan action, a governmental obligation action, or an

exempt organization action.

jurisdiction of an action for declaratory judgment under this Title

unless the following conditions are satisfied:

(1) The Commissioner has issued a notice of determination, or

has been requested to make a determination and failed to do so

for a period of at least 270 days (180 days in the case of a

request for determination as to status of prospective

governmental obligations) after the request for such

determination was made. In the case of a retirement plan action,

the Court has jurisdiction over an action brought because of the

Commissioner's failure to make a determination with respect to

the continuing qualification of the plan only if the controversy

arises as a result of an amendment or termination of such plan.

See Code Section 7476(a)(2)(B).

(2) There is an actual controversy. In that connection -

(A) In the case of a retirement plan action, the retirement

plan or amendment thereto in issue has been put into effect

before commencement of the action.

(B) In the case of a governmental obligation action, the

prospective issuer has, prior to the commencement of the

action, adopted an appropriate resolution in accordance with

State or local law authorizing the issuance of such

obligations.

organization must be in existence before commencement of the

action.

(3) A petition for declaratory judgment is filed with the Court

within the period specified by Code Section 7476(b)(5) with

respect to a retirement plan action, or the period specified in

Code Section 7478(b)(3) with respect to a governmental obligation

action, or the period specified by Code Section 7428(b)(3) with

respect to an exempt organization action. See Code Section 7502.

(4) The petitioner has exhausted all administrative remedies

which were available to the petitioner within the Internal

Revenue Service.

(d) Form and Style of Papers: All papers filed in an action for

declaratory judgment, with the exception of documents included in

the administrative record, shall be prepared in the form and style

set forth in Rule 23; except that whenever any party joins or

intervenes in the action in those instances in which joinder or

intervention is permitted, then thereafter, in addition to the

number of copies required to be filed under such Rule, an

additional copy shall be filed for each party who joins or

intervenes in the action.

INTERIM AMENDMENT

For interim amendment of this Rule, see provisions set out

after the Appendices to the Rules.

-End-

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Idioma:	inglés
País:	Estados Unidos

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Codificación normativa de EEUU (Estados Unidos)Legislación federal estadounidense # Internal revenue code

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