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US (United States) Code. Title 26. Appendix. Title XXI: Declaratory judgments

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-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 211 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XXI. - DECLARATORY JUDGMENTS

-HEAD-

Rule 211. Commencement of Action for Declaratory Judgment

-STATUTE-

(a) Commencement of Action: An action for declaratory judgment

shall be commenced by filing a petition with the Court. See Rule

22, relating to the place and manner of filing the petition, and

Rule 32, relating to form of pleadings.

(b) Content of Petition: Every petition shall be entitled

''Petition for Declaratory Judgment (Retirement Plan)'' or

''Petition for Declaratory Judgment (Governmental Obligation)'' or

''Petition for Declaratory Judgment (Exempt Organization)'', as the

case may be. Each such petition shall contain the allegations

described in paragraph (c), (d), or (e) of this Rule. A claim for

reasonable litigation or administrative costs shall not be included

in the petition in a declaratory judgment action. For the

requirements as to claims for reasonable litigation or

administrative costs, see Rule 231.

retirement plan action shall contain:

(1) All Petitions: All petitions in retirement plan actions

shall contain the following:

(A) The petitioner's name and address, and the name and

principal place of business, or principal office or agency of

the employer at the time the petition is filed; and

(B) The office of the Internal Revenue Service with which the

request for determination, if any, was filed and the date of

such filing.

(2) Employer Petitions: In addition to including the

information described in paragraph (c)(1) of this Rule, a

petition filed by an employer shall also contain:

(A) A separate numbered paragraph stating that the employer

has complied with the requirements of the regulations issued

under Code Section 7476(b)(2) with respect to notice to other

interested parties;

(B) A separate numbered paragraph stating that the employer

has exhausted the employer's administrative remedies within the

Internal Revenue Service;

plan has been put into effect in accordance with Code Section

7476(b)(4);

(D) Where the Commissioner has issued a notice of

determination that the retirement plan does not qualify -

(i) the date of the notice of the Commissioner's

determination,

(ii) a copy of such notice of determination,

(iii) in a separate numbered paragraph, a clear and concise

assignment of each error, set forth in a separate lettered

subparagraph, which the employer alleges to have been

committed by the Commissioner in the determination, and

(iv) a statement of facts upon which the petitioner relies

to support each such claim;

(E) Where the Commissioner has not issued a notice of

determination with respect to the qualification of the

retirement plan, separate numbered paragraphs stating that -

(i) the requested determination is of the type described in

Code Section 7476(a)(1) or (2),

(ii) no determination has been made by the Commissioner in

response thereto, and

(iii) the retirement plan does qualify;

(F) An appropriate prayer for relief; and

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

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

counsel's Tax Court bar number.

(3) Petitions Filed by Plan Administrators: In addition to

including the information specified in paragraph (c)(1) of this

Rule, a petition filed by a plan administrator shall contain:

(A) The name, address, and principal place of business, or

principal office or agency, of the employer who is required to

contribute under the plan; and

(B) In separate numbered paragraphs, the statements or

information required in the case of employer petitions in

paragraph (c)(2) of this Rule.

(4) Employee Petitions: In addition to including the

information specified in paragraph (c)(1) of this Rule, a

petition filed by an employee shall also contain:

(A) A separate numbered paragraph setting forth a statement

that the employee has qualified as an interested party in

accordance with the regulations issued under Code Section

7476(b)(1);

(B) In separate numbered paragraphs, the statements described

in subparagraph (2)(B) and (C) of paragraph (c) of this Rule;

determination that the retirement plan does not qualify, a copy

of such notice of determination, and in separate numbered

paragraphs, the statements described in subparagraph (2)(D)(i),

(iii), and (iv) of paragraph (c) of this Rule,

(D) Where the Commissioner has issued a notice of

determination that a retirement plan does qualify, a copy of

such notice of determination, and in separate numbered

paragraphs, the date of such notice of determination, and a

clear and concise statement of each ground, set forth in a

separate lettered subparagraph, upon which the employee relies

to assert that such plan does not qualify and the facts to

support each ground;

(E) Where the Commissioner has not issued a notice of

determination with respect to the qualification of the

retirement plan, a statement, in a separate numbered paragraph,

as to whether the retirement plan qualifies -

(i) if the employee alleges that the retirement plan does

qualify, such paragraph shall also include the statements

described in paragraph (c)(2)(E) of this Rule, or

(ii) if the employee alleges that the retirement plan does

not qualify, in addition to the statements described in

paragraph (c)(2)(E) of this Rule, such paragraph shall also

include a clear and concise statement of each ground, in a

separate lettered subparagraph, upon which the employee

relies to support the allegation that such plan does not

qualify and the facts relied upon to support each ground; and

(F) In separate numbered paragraphs, the statements described

in paragraph (c)(2)(F) and (G) of this Rule.

(5) Petitions Filed by the Pension Benefit Guaranty

Corporation: In addition to including the information specified

in paragraph (c)(1) of this Rule, a petition filed by the Pension

Benefit Guaranty Corporation shall also contain in separate

numbered paragraphs the statements described in paragraph

(c)(4)(B), (C), (D), (E), and (F) of this Rule.

(d) Petition in Governmental Obligation Action: The petition in a

governmental obligation action shall contain:

(1) The petitioner's name and address;

(2) The office of the Internal Revenue Service with which the

request for determination was filed and the date of such filing;

(3) A statement that the petitioner is a prospective issuer of

governmental obligations described in Code Section 103(a) which

has adopted an appropriate resolution in accordance with State or

local law authorizing the issuance of such obligations;

(4) A statement that the petitioner has exhausted its

administrative remedies;

(5) Where the Commissioner has issued a determination -

(A) the date of the notice of determination;

(B) a copy of such notice of determination;

statement of each error, in separate lettered subparagraphs,

which the petitioner alleges to have been committed by the

Commissioner in the determination; and

(D) a statement of facts upon which the petitioner relies to

support each such claim,

(6) Where the Commissioner has not issued a notice of

determination, separate numbered paragraphs stating that -

(A) no such determination has been made by the Commissioner;

and

(B) the prospective governmental obligations are described in

Code Section 103(a);

(7) An appropriate prayer for relief; and

(8) The signature, mailing address, and telephone number of the

petitioner or its counsel, as well as counsel's Tax Court bar

number.

(e) Petition in Exempt Organization Action: The petition in an

exempt organization action shall contain:

(1) The petitioner's name and principal place of business or

principal office or agency,

(2) The date upon which the request for determination, if any,

was mailed to the Internal Revenue Service, and the office to

which it was mailed,

(3) A statement that the petitioner is an exempt organization

or a private foundation or a private operating foundation, as the

case may be, the qualification or classification of which is at

issue;

(4) A statement that the petitioner has exhausted its

administrative remedies within the Internal Revenue Service;

(5) Where the Commissioner has issued a determination -

(A) the date of the notice of determination;

(B) a copy of such notice of determination;

statement of each reason, in separate lettered subparagraphs,

why the determination is erroneous; and

(D) a statement of facts upon which the petitioner relies to

support each of such reasons,

(6) Where the Commissioner has not issued a notice of

determination, separate numbered paragraphs stating that -

(A) no such determination has been made by the Commissioner;

and

(B) the organization is qualified under Code Section

501(c)(3) or 170(c)(2), or should be classified with respect to

Code Section 509(a) or 4942(j)(3) in the manner set forth by

the petitioner in its request for determination;

(7) An appropriate prayer for relief; and

(8) The signature, mailing address, and telephone number of the

petitioner or its counsel, as well as counsel's Tax Court bar

number.

(f) Service: For the provisions relating to service of the

petition and other papers, see Rule 21.

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. (b) and amendment deleting flush language of

par. (e) effective for claims for litigation or administrative

costs filed with respect to proceedings commenced after July 30,

1996.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 212 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XXI. - DECLARATORY JUDGMENTS

-HEAD-

Rule 212. Designation of Place for Submission to the Court

-STATUTE-

At the time of filing a petition for a declaratory judgment, a

designation of place for submission to the Court shall be filed in

accordance with Rule 140. In addition to including in the

designation the information specified in Rule 140, the petitioner

shall also include the date on which the petitioner expects the

action will be ready for submission to the Court and the

petitioner's estimate of the time required therefor. In cases

involving a revocation or involving the status of a governmental

obligation, the Commissioner shall, at the time the answer is

filed, also set forth in a separate statement the date on which the

Commissioner expects the action will be ready for submission to the

Court and an estimate of the time required therefor. After the

action becomes at issue (see Rule 214), it will ordinarily, without

any further request by the Court for information as to readiness

for submission, be placed on a calendar for submission to the

Court. See Rule 217(b).

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 213 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XXI. - DECLARATORY JUDGMENTS

-HEAD-

Rule 213. Other Pleadings

-STATUTE-

(a) Answer: (1) 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

time 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.

(2) 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 of the petition. If the Commissioner shall be

without knowledge or information sufficient to form a belief as to

the truth of an allegation as to jurisdictional facts or as to

inferences or conclusions that may be drawn from materials in the

administrative record or as to facts involved in a revocation, then

the Commissioner may so state, and such statement shall have the

effect of a denial. Facts other than jurisdictional facts, and

other than facts involved in a revocation or in a governmental

obligation action, may be admitted only for purposes of the pending

action for declaratory judgment. If the Commissioner intends to

clarify 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.

(3) Index to Administrative Record: In addition, the answer shall

contain an affirmative allegation that attached thereto is a

complete index of the contents of the administrative record to be

filed with the Court. See Rule 217(b). There shall be attached to

the answer such complete index.

(4) Effect of Answer: Every material allegation set out in the

petition and not expressly admitted or denied in the answer shall

be deemed to be admitted.

(b) Reply: Each petitioner shall file a reply in every action for

declaratory judgment.

(1) Time to Reply or Move: The petitioner shall have 60 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.

(2) 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. If

the petitioner denies the affirmative allegation in the answer

that a complete index of the contents of the administrative

record is attached to the answer, then the petitioner shall

specify the reasons for such 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 paragraph (a)(2) of this Rule shall apply to

the reply. The paragraphs of the reply shall be designated to

correspond to those of the answer to which they relate.

(3) Effect of Reply or Failure Thereof: Where a reply is filed,

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 admitted.

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

be deemed to be denied.

-End-

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26 USC APPENDIX - RULES OF TAX COURT Rule 214 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XXI. - DECLARATORY JUDGMENTS

-HEAD-

Rule 214. Joinder of Issue in Action for Declaratory Judgment

-STATUTE-

An action for declaratory judgment shall be deemed at issue upon

the filing of the reply or at the expiration of the time for doing

so.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 215 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XXI. - DECLARATORY JUDGMENTS

-HEAD-

Rule 215. Joinder of Parties

-STATUTE-

(a) Joinder in Retirement Plan Action: The joinder of parties in

retirement plan actions shall be subject to the following

requirements:

(1) Permissive Joinder: Any person who, under Code Section

7476(b)(1), is entitled to commence an action for declaratory

judgment with respect to the qualification of a retirement plan

may join in filing a petition with any other such person in such

an action with respect to the same plan. If the Commissioner has

issued a notice of determination with respect to the

qualification of the plan, then any person joining in the

petition must do so within the period specified in Code Section

7476(b)(5). If more than one petition is filed with respect to

the qualification of the same retirement plan, then see Rule 141

(relating to the possibility of consolidating the actions with

respect to the plan).

(2) Joinder of Additional Parties: Any party to an action for

declaratory judgment with respect to the qualification of a

retirement plan may move to have joined in the action any

employer who established or maintains the plan, plan

administrator, or any person in whose absence complete relief

cannot be accorded among those already parties. Unless otherwise

permitted by the Court, any such motion must be filed not later

than 30 days after joinder of issue (see Rule 214). Such motion

shall be served on the parties to the action (other than the

movant). See Rule 21(b). The movant shall cause personal service

to be made on each person sought to be joined by a United States

marshal or by a deputy marshal, or by any other person who is not

a party and is not less than 18 years of age, who shall make a

return of service, see Form 10, Appendix I. Such return of

service shall be filed with the motion, but failure to do so or

otherwise to make proof of service does not affect the validity

of the service. Unless otherwise permitted by the Court, any

objection to such motion shall be filed within 30 days after the

service of the motion. The motion will be granted whenever the

Court finds that in the interests of justice such person should

be joined. If the motion is granted, such person will thereupon

become a party to the action, and the Court will enter such

orders as it deems appropriate as to further pleading and other

matters. See Rule 50(b) with respect to actions on motions.

(3) Nonjoinder of Necessary Parties: If the Court determines

that any person described in subparagraph (2) of this paragraph

is a necessary party to an action for declaratory judgment and

that such person has not been joined, then the Court may, on its

own motion or on the motion of any party or any such person,

dismiss the action on the ground that the absent person is

necessary and that justice cannot be accomplished in the absent

person's absence, or direct that any such person be made a party

to the action. An order dismissing a case for nonjoinder of a

necessary party may be conditional or absolute.

(b) Joinder of Parties in Exempt Organization and in Governmental

Obligation Actions: Joinder of parties is not permitted in an

exempt organization action or in a governmental obligation action.

See Code Sections 7428(b)(1) and 7478(b)(1). With respect to

consolidation of actions, see Rule 141.

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 216 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XXI. - DECLARATORY JUDGMENTS

-HEAD-

Rule 216. Intervention in Retirement Plan Actions

-STATUTE-

(a) Who May Intervene: The Pension Benefit Guaranty Corporation

and, if entitled to intervene pursuant to the provisions of Section

3001(c) of the Employee Retirement Income Security Act of 1974, the

Secretary of Labor, or either of them, shall be permitted to

intervene in a retirement plan action in accordance with the

provisions of Code Section 7476.

(b) Procedure: If either of the persons mentioned in paragraph

(a) of this Rule desires to intervene, then such person shall file

a pleading, either a petition in intervention or an answer in

intervention, not later than 30 days after joinder of issue (see

Rule 214) unless the Court directs otherwise. All new matters of

claim or defense in a pleading in intervention shall be deemed

denied.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 217 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XXI. - DECLARATORY JUDGMENTS

-HEAD-

Rule 217. Disposition of Actions for Declaratory Judgment

-STATUTE-

(a) General: Disposition of an action for declaratory judgment,

which does not involve either a revocation or the status of a

governmental obligation, will ordinarily be made on the basis of

the administrative record, as defined in Rule 210(b)(10). Only with

the permission of the Court, upon good cause shown, will any party

be permitted to introduce before the Court any evidence other than

that presented before the Internal Revenue Service and contained in

the administrative record as so defined. Disposition of an action

for declaratory judgment involving a revocation may be made on the

basis of the administrative record alone only where the parties

agree that such record contains all the relevant facts and that

such facts are not in dispute. Disposition of a governmental

obligation action will be made on the basis of the administrative

record, augmented by additional evidence to the extent that the

Court may direct.

(b) Procedure: (1) Disposition on the Administrative Record:

Within 30 days after service of the answer, the parties shall file

with the Court the entire administrative record (or so much thereof

as either party may deem necessary for a complete disposition of

the action for declaratory judgment), stipulated as to its

genuineness. If, however, the parties are unable to file such a

stipulated administrative record, then, not sooner than 30 days nor

later than 45 days after service of the answer, the Commissioner

shall file with the Court the entire administrative record, as

defined in Rule 210(b)(10), appropriately certified as to its

genuineness by the Commissioner or by an official authorized to act

for the Commissioner in such situation. See Rule 212, as to the

time and place for submission of the action to the Court. The Court

will thereafter issue an opinion and declaratory judgment in the

action. Except in a case involving a revocation or the status of a

governmental obligation, the Court's decision will be based upon

the assumption that the facts as represented in the administrative

record as so stipulated or so certified are true and upon any

additional facts as found by the Court if the Court deems that a

trial is necessary. In the case of a revocation or a governmental

obligation action, the Court may, upon the basis of the evidence

presented, make findings of fact which differ from the

administrative record. In the case of a governmental obligation

action, see the last sentence of paragraph (a) of this Rule. See

subparagraph (3) of this paragraph.

(2) Other Dispositions Without Trial: In addition, an action for

declaratory judgment may be decided on a motion for a judgment on

the pleadings under Rule 120 or on a motion for summary judgment

under Rule 121 or such an action may be submitted at any time by

notice of the parties filed with the Court in accordance with Rule

122.

(3) Disposition Where Trial is Required: Whenever a trial is

required in an action for declaratory judgment, such trial shall be

conducted in accordance with the Rules contained in Title XIV,

except as otherwise provided in this Title.

actions shall be as follows:

(1) Retirement Plan Actions: (A) Parties Petitioner: In all

cases, the burden of proof shall be upon the petitioner as to

jurisdictional requirements. The burden of proof shall be upon

the petitioner, and upon any party joining or intervening on the

petitioner's side, as to those grounds set forth in the

respondent's notice of determination that a retirement plan does

not qualify. If the respondent has determined that a retirement

plan does qualify, then the petitioner, and any party joining or

intervening on the petitioner's side, shall bear the burden of

proof as to every ground on which each such party relies to

sustain such party's position that such plan does not qualify.

If the Commissioner has failed to issue a notice of

determination, then -

(i) the petitioner who contends that the retirement plan does

qualify, and any party joining or intervening on the

petitioner's side, shall bear the burden of proof as to the

jurisdictional requirements described in Rule 210(c) and also

with respect to the date on which the request for

determination, if any, was mailed to the Internal Revenue

Service and the office to which it was mailed, and that the

notice of determination has been issued by the Commissioner;

but

(ii) the petitioner who contends that the retirement plan

does not qualify, and any party joining or intervening on the

petitioner's side, shall bear the burden of proof as to the

matters set forth in subparagraph (1)(A)(i) of this paragraph

each such party relies for such party's claim that the plan

does not qualify.

(B) Parties Respondent: The burden of proof shall be upon the

respondent, and upon any party joining or intervening on the

respondent's side, as to any ground not stated in the notice of

determination upon which either relies to sustain the

respondent's determination that a retirement plan does not

qualify. If the respondent has not issued a notice of

determination, then the respondent, and any party joining or

intervening on the respondent's side, shall bear the burden of

proof as to every ground upon which either relies to sustain the

position that such plan does not qualify. See also subparagraph

(1)(A)(ii) of this paragraph (c).

(2) Other Actions: (A) Petitioner: The burden of proof shall be

upon the petitioner as to jurisdictional requirements and as to

the grounds set forth in the notice of determination. If the

Commissioner has failed to issue a notice of determination, then

the burden of proof shall be on the petitioner with respect to

jurisdictional requirements, and also with respect to the date on

which the request for determination, if any, was mailed to the

Internal Revenue Service and the office to which it was mailed,

and that no notice of determination has been issued by the

Commissioner.

(B) Respondent: The burden of proof shall be upon the

respondent as to any ground upon which the respondent relies and

which is not stated in the notice of determination. If the

respondent has not issued a notice of determination, then the

respondent shall bear the burden of proof as to every ground

relied upon to sustain the respondent's position, other than

those matters as to which the burden is on the petitioner under

subparagraph (2)(A) of this paragraph (c) where such a notice is

not issued.

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 218 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XXI. - DECLARATORY JUDGMENTS

-HEAD-

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

the Court

-STATUTE-

(a) Where Special Trial Judge Is to Make the Decision: When an

action for declaratory judgment is assigned to a Special Trial

Judge who is authorized in the order of assignment to make the

decision, the opinion and proposed decision of the Special Trial

Judge shall be submitted to and approved by the Chief Judge or by

another Judge designated by the Chief Judge for that purpose, prior

to service of the opinion and decision upon the parties.

(b) Where Special Trial Judge Is Not to Make the Decision: Where

an action for declaratory judgment is assigned to a Special Trial

Judge who is not authorized in the order of assignment to make the

decision, the procedure provided in Rule 183 shall be followed.

-End-

-CITE-

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

DISCLOSURE ACTIONS 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XXII. - DISCLOSURE ACTIONS

-HEAD-

TITLE XXII. - DISCLOSURE ACTIONS

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 220 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XXII. - DISCLOSURE ACTIONS

-HEAD-

Rule 220. General

-STATUTE-

(a) Applicability: The Rules of this Title XXII set forth the

special provisions which apply to the three types of disclosure

actions relating to written determinations by the Internal Revenue

Service and their background file documents, as authorized by Code

Section 6110. They consist of (1) actions to restrain disclosure,

(2) actions to obtain additional disclosure, and (3) actions to

obtain disclosure of identity in the case of third party contacts.

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 disclosure actions.

(b) Definitions: As used in the Rules in this Title -

(1) A ''written determination'' means a ruling, determination

letter, or technical advice memorandum. See Code Section

6110(b)(1).

(2) A ''prior written determination'' is a written

determination issued pursuant to a request made before November

1, 1976.

(3) A ''background file document'' has the meaning provided in

Code Section 6110(b)(2).

(4) A ''notice of intention to disclose'' is the notice

described in Code Section 6110(f)(1).

(5) ''Party'' includes a petitioner, the respondent

Commissioner of Internal Revenue, and any intervenor under Rule

225.

(6) A ''disclosure action'' is either an ''additional

disclosure action'', an ''action to restrain disclosure'', or a

''third party contact action'', as follows:

(A) An ''additional disclosure action'' is an action to

obtain disclosure within Code Section 6110(f)(4).

(B) An ''action to restrain disclosure'' is an action within

Code Section 6110(f)(3) or (h)(4) to prevent any part or all of

a written determination, prior written determination, or

background file document from being opened to public

inspection.

disclosure of the identity of a person to whom a written

determination pertains in accordance with Code Section

6110(d)(3).

(7) ''Third party contact'' means the person described in Code

Section 6110(d)(1) who has communicated with the Internal Revenue

Service.

jurisdiction of a disclosure action under this Title unless the

following conditions are satisfied:

(1) In an additional disclosure action, the petitioner has

exhausted all administrative remedies available within the

Internal Revenue Service. See Code Section 6110(f)(2)(A) and

(4)(A).

(2) In an action to restrain disclosure -

(A) The Commissioner has issued a notice of intention to

disclose or, in the case of a prior written determination, the

Commissioner has issued public notice in the Federal Register

that the determination is to be opened to public inspection.

(B) In the case of a written determination, the petition is

filed with the Court within 60 days after mailing by the

Commissioner of a notice of intention to disclose, or, in the

case of a prior written determination, the petition is filed

with the Court within 75 days after the date of publication of

the notice in the Federal Register.

available within the Internal Revenue Service. See Code Section

6110(f)(2)(B) and (3)(A)(iii).

(3) In a third party contact action -

(A) The Commissioner was required to make a notation on the

written determination in accordance with Code Section

6110(d)(1).

(B) A petition is filed within 36 months after the first date

on which the written determination is open to public

inspection.

(d) Form and Style of Papers: All papers filed in a disclosure

action shall be prepared in the form and style set forth in Rule

23, except that whenever any party joins or intervenes in the

action, 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. In the

case of anonymous parties, see Rule 227.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 221 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XXII. - DISCLOSURE ACTIONS

-HEAD-

Rule 221. Commencement of Disclosure Action

-STATUTE-

(a) Commencement of Action: A disclosure action shall be

commenced by filing a petition with the Court. See Rule 22,

relating to the place and manner of filing the petition, and Rule

32, relating to the form of pleadings.

(b) Content of Petition: Every petition shall be entitled

''Petition for Additional Disclosure'' or ''Petition to Restrain

Disclosure'' or ''Petition to Disclose Identity''. Subject to the

provisions of Rule 227, dealing with anonymity, each petition shall

contain the petitioner's name and address, an appropriate prayer

for relief, and the signature, mailing address, and telephone

number of the petitioner or the petitioner's counsel, as well as

counsel's Tax Court bar number. In addition, each petition shall

contain the allegations described in paragraph (c), (d), or (e) of

this Rule.

additional disclosure action shall contain:

(1) A brief description (including any identifying number or

symbol) of the written determination, prior written

determination, or background file document, as to which

petitioner seeks additional disclosure. A copy of any such

determination or document, as it is then available to the public,

shall be appended.

(2) The date of the petitioner's request to the Internal

Revenue Service for additional disclosure, with a copy of such

request appended.

(3) A statement of the Commissioner's disposition of the

request, with a copy of the disposition appended.

(4) A statement that the petitioner has exhausted all

administrative remedies available within the Internal Revenue

Service.

(5) In separate lettered subparagraphs, a clear and concise

statement identifying each portion of the written determination,

prior written determination, or background file document as to

which petitioner seeks additional disclosure together with any

facts and reasons to support disclosure. See Rule 229 with

respect to the burden of proof in an additional disclosure

action.

(d) Petition in Action to Restrain Disclosure: The petition in an

action to restrain disclosure shall contain:

(1) A statement that the petitioner is (A) a person to whom the

written determination pertains, or (B) a successor in interest,

executor, or other person authorized by law to act for or on

behalf of such person, or (C) a person who has a direct interest

in maintaining the confidentiality of the written determination

or background file document or portion thereof, or (D) in the

case of a prior written determination, the person who received

such prior written determination.

(2) A statement that the Commissioner has issued a notice of

intention to disclose with respect to a written determination or

a background file document, stating the date of mailing of the

notice of intention to disclose and appending a copy of it to the

petition, or, in the case of a prior written determination, a

statement that the Commissioner has issued public notice in the

Federal Register that the determination is to be opened to public

inspection, and stating the date and citation of such publication

in the Federal Register.

(3) A brief description (including any identifying number or

symbol) of the written determination, prior written

determination, or background file document, as to which

petitioner seeks to restrain disclosure.

(4) The date of petitioner's request to the Internal Revenue

Service to refrain from disclosure, with a copy of such request

appended.

(5) A statement of the Commissioner's disposition of the

request, with a copy of such disposition appended.

(6) A statement that petitioner has exhausted all

administrative remedies available within the Internal Revenue

Service.

(7) In separate lettered subparagraphs, a clear and concise

statement identifying each portion of the written determination,

prior written determination, or background file document as to

which the petitioner seeks to restrain disclosure, together with

any facts and reasons to support the petitioner's position. See

Rule 229 with respect to the burden of proof in an action to

restrain disclosure.

(e) Petition in Third Party Contact Action: The petition in a

third party contact action shall contain:

(1) A brief description (including any identifying number or

symbol) of the written determination to which the action

pertains. There shall be appended a copy of such determination,

and the background file document (if any) reflecting the third

party contact, as then available to the public.

(2) The date of the first day that the written determination

was open to public inspection.

(3) A statement of the disclosure sought by the petitioner.

(4) A clear and concise statement of the impropriety alleged to

have occurred or the undue influence alleged to have been

exercised with respect to the written determination or on behalf

of the person whose identity is sought, and the public interest

supporting any other disclosure. See Rule 229 with respect to

the burden of proof in a third party contact action.

(f) Service: For the provisions relating to service of the

petition and other papers, see Rule 21.

(g) Anonymity: With respect to anonymous pleading, see Rule 227.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 222 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XXII. - DISCLOSURE ACTIONS

-HEAD-

Rule 222. Designation of Place of Hearing

-STATUTE-

At the time of filing a petition in a disclosure action, a

designation of a place of hearing shall be filed in accordance with

Rule 140. In addition, the petitioner shall include the date on

which the petitioner believes the action will be ready for

submission to the Court and the petitioner's estimate of the time

required therefor. The Commissioner shall, at the time the answer

is filed, also set forth in a separate statement the date on which

the Commissioner expects the action will be ready for submission to

the Court and an estimate of the time required therefor. An

intervenor shall likewise furnish such information to the Court in

a separate statement filed with the intervenor's first pleading in

the case. After the action is at issue (see Rule 224), it will

ordinarily, without any further request by the Court for

information as to readiness for submission, be placed on a calendar

for submission to the Court. See also Rule 229.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 223 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XXII. - DISCLOSURE ACTIONS

-HEAD-

Rule 223. Other Pleadings

-STATUTE-

(a) Answer: (1) Time to Answer or Move: The Commissioner shall

have 30 days from the date of service of the petition within which

to file an answer or move with respect to the petition, or, in an

action for additional disclosure, to file an election not to defend

pursuant to Code Section 6110(f)(4)(B), in which event the

Commissioner shall be relieved of the obligation of filing an

answer or any subsequent pleading. With respect to intervention

when the Commissioner elects not to defend, see Rule 225.

(2) 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. 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.

(3) Effect of Answer: Every material allegation set out in the

petition and not expressly admitted or denied in the answer shall

be deemed to be admitted.

(b) Reply: Each petitioner may file a reply or move with respect

to the answer within 20 days from the date of service of the

answer. Where a reply is filed, 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.

Any new material contained in the reply shall be deemed denied.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 224 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XXII. - DISCLOSURE ACTIONS

-HEAD-

Rule 224. Joinder of Issue

-STATUTE-

A disclosure action shall be deemed at issue upon the filing of

the reply or at the expiration of the time for doing so.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 225 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XXII. - DISCLOSURE ACTIONS

-HEAD-

Rule 225. Intervention

-STATUTE-

(a) Who May Intervene: The persons to whom notice is required to

be given by the Commissioner pursuant to Code Section 6110(d)(3),

(f)(3)(B), or (f)(4)(B) shall have the right to intervene in the

action as to which the notice was given. The Commissioner shall

append a copy of the petition to any such notice.

(b) Procedure: If a person desires to intervene, then such person

shall file an initial pleading, which shall be a petition in

intervention or an answer in intervention, not later than 30 days

after mailing by the Commissioner of the notice referred to in

paragraph (a) of this Rule. In an action for additional disclosure

where the Commissioner elects not to defend pursuant to Code

Section 6110(f)(4)(B), the Commissioner shall mail to each person,

to whom the Commissioner has mailed the notice referred to in

paragraph (a) of this Rule, a notice of the Commissioner's election

not to defend, and any such person desiring to intervene shall have

30 days after such mailing within which to file a petition in

intervention or an answer in intervention. The initial pleading of

an intervenor, whether a petition or answer, shall show the basis

for the right to intervene and shall include, to the extent

appropriate, the same elements as are required for a petition under

Rule 221 or an answer under Rule 223. An intervenor shall otherwise

be subject to the same rules of procedure as apply to other

parties. With respect to anonymous intervention, see Rule 227.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 226 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XXII. - DISCLOSURE ACTIONS

-HEAD-

Rule 226. Joinder of Parties

-STATUTE-

The joinder of parties in a disclosure action shall be subject to

the following requirements:

(a) Commencement of Action: Any person who meets the requirements

for commencing such an action may join with any other such person

in filing a petition with respect to the same written

determination, prior written determination, or background file

document. But see Code Section 6110(f)(3)(B) and (h)(4).

(b) Consolidation of Actions: If more than one petition is filed

with respect to the same written determination, prior written

determination, or background file document, then see Rule 141 with

respect to the consolidation of the actions.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 227 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XXII. - DISCLOSURE ACTIONS

-HEAD-

Rule 227. Anonymous Parties

-STATUTE-

(a) Petitioners: A petitioner in an action to restrain disclosure

relating to either a written determination or a prior written

determination may file the petition anonymously, if appropriate.

(b) Intervenors: An intervenor may proceed anonymously, if

appropriate, in any disclosure action.

be designated as ''Anonymous.'' In all cases where a party proceeds

anonymously pursuant to paragraph (a) or (b) of this Rule, such

party shall set forth in a separate paper such party's name and

address and the reasons why such party seeks to proceed

anonymously. Such separate paper shall be filed with such party's

initial pleading. Anonymity, where appropriate, shall be preserved

to the maximum extent consistent with the proper conduct of the

action. See Rule 13(d), relating to contempt of Court. With

respect to confidential treatment of pleadings and other papers,

see Rule 228.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 228 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XXII. - DISCLOSURE ACTIONS

-HEAD-

Rule 228. Confidentiality

-STATUTE-

(a) Confidentiality: The petition and all other papers submitted

to the Court in any disclosure action shall be placed and retained

by the Court in a confidential file and shall not be open to

inspection unless otherwise permitted by the Court.

(b) Publicity of Court Proceedings: On order of the Court,

portions or all of the hearings, testimony, evidence, and reports

in any action under this Title may be closed to the public or to

inspection by the public, to the extent deemed by the Court to be

appropriate in order to preserve the anonymity, privacy, or

confidentiality of any person involved in an action within Code

Section 6110. See Code Section 6110(f)(6).

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 229 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XXII. - DISCLOSURE ACTIONS

-HEAD-

Rule 229. Burden of Proof

-STATUTE-

The burden of proof shall be upon the petitioner as to the

jurisdictional requirements described in Rule 220(c). As to other

matters, the burden of proof shall be determined consistently with

Rule 142(a), subject to the following:

(a) In an action for additional disclosure, the burden of proof

as to the issue of whether disclosure should be made shall be on

the Commissioner and on any other person seeking to deny

disclosure. See Code Section 6110(f)(4)(A).

(b) In an action to restrain disclosure, the burden of proof as

to the issue of whether disclosure should be made shall be upon

the petitioner.

be on the petitioner to establish that one could reasonably

conclude that an impropriety occurred or undue influence was

exercised with respect to the written determination by or on

behalf of the person whose identity is sought.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 229A 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XXII. - DISCLOSURE ACTIONS

-HEAD-

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

the Court

-STATUTE-

(a) Where Special Trial Judge Is to Make the Decision: If a

disclosure action is assigned to a Special Trial Judge who is

authorized in the order of assignment to make the decision, then

the opinion and proposed decision of the Special Trial Judge shall

be submitted to and approved by the Chief Judge, or by another

Judge designated by the Chief Judge for that purpose, prior to

service of the opinion and decision upon the parties.

(b) Where Special Trial Judge Is Not to Make the Decision: If a

disclosure action is assigned to a Special Trial Judge who is not

authorized in the order of assignment to make the decision, then

the procedure provided in Rule 183 shall be followed.

-End-

-CITE-

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

CLAIMS FOR LITIGATION AND ADMINISTRATIVE

COSTS 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XXIII. - CLAIMS FOR LITIGATION AND ADMINISTRATIVE COSTS

-HEAD-

TITLE XXIII. - CLAIMS FOR LITIGATION AND ADMINISTRATIVE COSTS

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 230 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XXIII. - CLAIMS FOR LITIGATION AND ADMINISTRATIVE COSTS

-HEAD-

Rule 230. General

-STATUTE-

(a) Applicability: The Rules of this Title XXIII set forth the

special provisions which apply to claims for reasonable litigation

and administrative costs authorized by Code Section 7430. 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 claims for reasonable litigation and administrative costs.

See Title XXVI for Rules relating to separate actions for

administrative costs, authorized by Code Section 7430(f)(2).

(b) Definitions: As used in the Rules in this Title -

(1) ''Reasonable litigation costs'' include the items described

in Code Section 7430(c)(1).

(2) A ''deficiency action'' is an action to redetermine a

deficiency determined by the Commissioner 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 a notice of deficiency by the

Commissioner.

(3) A ''liability action'' is an action to redetermine

fiduciary or transferee liability determined by the Commissioner.

(4) A ''partnership action'' is an action for readjustment of

partnership items under Code Section 6226 or adjustment of

partnership items under Code Section 6228.

(5) A ''declaratory judgment action'' is an action for

declaratory judgment relating to the qualification of retirement

plans, the status of certain governmental obligations, and the

initial or continuing qualification of certain exempt

organizations under Code Section 7428 or 7476.

(6) In the case of a partnership action, the term ''party''

includes the partner who filed the petition, the tax matters

partner, and each person who satisfies the requirements of Code

Section 6226(c) and (d) or 6228(a)(4). See Rule 247(a).

(7) ''Attorney's fees'' include fees paid or incurred for the

services of an individual (whether or not an attorney) who is

authorized to practice before the Court or before the Internal

Revenue Service. For the procedure for admission to practice

before the Court, see Rule 200.

(8) ''Reasonable administrative costs'' means the items

described in Code Section 7430(c)(2).

(9) ''Administrative proceeding'' means any procedure or other

action before the Internal Revenue Service.

(10) ''Court proceeding'' means the deficiency, liability,

partnership, or declaratory judgment action brought in this Court

and in which the claim for reasonable litigation costs or

reasonable administrative costs is made.

-MISC1-

EFFECTIVE DATE OF AMENDMENT

Amendment of par. (b) effective as to claims for litigation or

administrative costs filed with respect to proceedings commenced

after July 30, 1996.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 231 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XXIII. - CLAIMS FOR LITIGATION AND ADMINISTRATIVE COSTS

-HEAD-

Rule 231. Claims for Litigation and Administrative Costs

-STATUTE-

(a) Time and Manner of Claim: (1) Agreed Cases: Where the parties

have reached a settlement which disposes of all issues in the case

including litigation and administrative costs, an award of

reasonable litigation and administrative costs, if any, shall be

included in the stipulated decision submitted by the parties for

entry by the Court.

(2) Unagreed Cases: Where a party has substantially prevailed and

wishes to claim reasonable litigation or administrative costs, and

there is no agreement as to that party's entitlement to such costs,

a claim shall be made by motion filed -

(A) Within 30 days after the service of a written opinion

determining the issues in the case;

(B) Within 30 days after the service of the pages of the

transcript that contain findings of fact or opinion stated orally

pursuant to Rule 152 (or a written summary thereof); or

than litigation and administrative costs. See paragraphs (b)(3)

and (c) of this Rule regarding the filing of a stipulation of

settlement with the motion in such cases.

(b) Content of Motion: A motion for an award of reasonable

litigation or administrative costs shall be in writing and shall

contain the following:

(1) A statement that the moving party is a party to a

deficiency or liability action, a partnership action, or a

declaratory judgment action, and that any such action was

commenced after February 28, 1983;

(2) If the claim includes a claim for administrative costs, a

statement that the administrative proceeding was commenced after

November 10, 1988;

(3) A statement sufficient to demonstrate that the moving party

has substantially prevailed with respect to either the amount in

controversy or the most significant issue or set of issues

presented either in the Court proceeding or, if the claim

includes a claim for administrative costs, in the administrative

proceeding, including a stipulation in the form prescribed by

paragraph (c) of this Rule as to any settled issues;

(4) A statement that the moving party meets the net worth

requirements, if applicable, of Section 2412(d)(2)(B) of title

28, United States Code (as in effect on October 22, 1986), which

statement shall be supported by an affidavit executed by the

moving party and not by counsel for the moving party;

(5) A statement that the moving party has exhausted the

administrative remedies available to such party within the

Internal Revenue Service;

(6) A statement that the moving party has not unreasonably

protracted the Court proceeding and, if the claim includes a

claim for administrative costs, the administrative proceeding;

(7) A statement of the specific litigation and administrative

costs for which the moving party claims an award, supported by an

affidavit in the form prescribed in paragraph (d) of this Rule;

(8) If the moving party requests a hearing on the motion, a

statement of the reasons why the motion cannot be disposed of by

the Court without a hearing (see Rule 232(a)(2) regarding the

circumstances in which the Court will direct a hearing); and

(9) An appropriate prayer for relief.

issues in a case (other than litigation and administrative costs)

have been settled by the parties, then a motion for an award of

reasonable litigation or administrative costs shall be accompanied

by a stipulation, signed by the parties or by their counsel,

setting forth the terms of the settlement as to each such issue

(including the amount of tax involved). A stipulation of

settlement shall be binding upon the parties unless otherwise

permitted by the Court or agreed upon by those parties.

(d) Affidavit in Support of Costs Claimed: A motion for an award

of reasonable litigation or administrative costs shall be

accompanied by a detailed affidavit by the moving party or counsel

for the moving party which sets forth distinctly the nature and

amount of each item of costs paid or incurred for which an award is

claimed.

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. (b) effective for claims for litigation or

administrative costs filed with respect to proceedings commenced

after July 30, 1996.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 232 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XXIII. - CLAIMS FOR LITIGATION AND ADMINISTRATIVE COSTS

-HEAD-

Rule 232. Disposition of Claims for Litigation and Administrative

Costs

-STATUTE-

(a) General: A motion for reasonable litigation or administrative

costs 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 the Commissioner's written

response to the motion is filed. (See paragraph (b).)

(2) After the Commissioner's response is filed, the Court may

direct that the moving party file a reply to the Commissioner's

response. Additionally, the Court may direct a hearing, which

will be held at a location that serves the convenience of the

parties and the Court. A motion for reasonable litigation or

administrative costs ordinarily will be disposed of without a

hearing unless it is clear from the motion, the Commissioner's

written response, and the moving party's reply that there is a

bona fide factual dispute that cannot be resolved without an

evidentiary hearing.

(b) Response by the Commissioner: The Commissioner shall file a

written response within 60 days after service of the motion. The

Commissioner's response shall contain the following:

(1) A clear and concise statement of each reason why the

Commissioner alleges that the position of the Commissioner in the

Court proceeding and, if the claim includes a claim for

administrative costs, in the administrative proceeding, was

substantially justified, and a statement of the facts on which

the Commissioner relies to support each of such reasons;

(2) A statement whether the Commissioner agrees that the moving

party has substantially prevailed with respect to either the

amount in controversy or the most significant issue or set of

issues presented either in the Court proceeding or, if the claim

includes a claim for administrative costs, in the administrative

proceeding;

(3) A statement whether the Commissioner agrees that the moving

party meets the net worth requirements, if applicable, as

provided by law;

(4) A statement whether the Commissioner agrees that the moving

party has exhausted the administrative remedies available to such

party within the Internal Revenue Service;

(5) A statement whether the Commissioner agrees that the moving

party has not unreasonably protracted the Court proceeding and

(if the claim includes a claim for administrative costs) the

administrative proceeding;

(6) A statement whether the Commissioner agrees that the

amounts of costs claimed is reasonable; and

(7) The basis for the Commissioner's disagreeing with any such

allegations by the moving party.

If the Commissioner agrees with the moving party's request for a

hearing, or if the Commissioner requests a hearing, then such

response shall include a statement of the Commissioner's reasons

why the motion cannot be disposed of without a hearing.

written response and prior to the date for filing a reply, if one

is required by the Court, counsel for the Commissioner and the

moving party or counsel for the moving party shall confer and

attempt to reach an agreement as to each of the allegations by the

parties. The Court expects that, at such conference, the moving

party or counsel for the moving party shall make available to

counsel for the Commissioner substantially the same information

relating to any claim for attorney's fees which, in the absence of

an agreement, the moving party would be required to file with the

Court pursuant to paragraph (d) of this Rule.

(d) Additional Affidavit: Where the Commissioner's response

indicates that the Commissioner and the moving party are unable to

agree as to the amount of attorney's fees which is reasonable,

counsel for the moving party shall, within 30 days after service of

the Commissioner's response, file an additional affidavit which

shall include:

(1) A detailed summary of the time expended by each individual

for whom fees are sought, including a description of the nature

of the services performed during each period of time summarized.

Each such individual is expected to maintain contemporaneous,

complete, and standardized time records which accurately reflect

the work done by such individual. Where the reasonableness of

the hours claimed becomes an issue, counsel is expected to make

such time records available for inspection by the Court or by

counsel for the Commissioner upon request.

(2) The customary fee for the type of work involved. Counsel

shall provide specific evidence of the prevailing community rate

for the type of work involved as well as specific evidence of

counsel's actual billing practice during the time period

involved. Counsel may establish the prevailing community rate by

affidavits of other counsel with similar qualifications reciting

the precise fees they have received from clients in comparable

cases, by evidence of recent fees awarded by the courts or

through settlement to counsel of comparable reputation and

experience performing similar work, or by reliable legal

publications.

(3) A description of the fee arrangement with the client. If

any part of the fee is payable only on condition that the Court

award such fee, the description shall specifically so state.

(4) The preclusion of other employment by counsel, if any, due

to acceptance of the case.

(5) Any time limitations imposed by the client or by the

circumstances.

(6) Any other problems resulting from the acceptance of the

case.

(7) The professional qualifications and experience of each

individual for whom fees are sought.

(8) The nature and length of the professional relationship with

the client.

(9) Awards in similar cases, if any.

(10) A statement whether there is a special factor, such as the

limited availability of qualified attorneys for the case, to

justify a rate in excess of $110 per hour.

(11) Any other information counsel believes will assist the

Court in evaluating counsel's claim, which may include, but shall

not be limited to, information relating to the novelty and

difficulty of the questions presented, the skill required to

perform the legal services properly, and any efforts to settle

the case.

Where there are several counsel of record, all of whom are

members of or associated with the same firm, an affidavit filed by

first counsel of record or that counsel's designee (see Rule

21(b)(2)) shall satisfy the requirements of this paragraph, and an

affidavit by each counsel of record shall not be required.

(e) Burden of Proof: The moving party shall have the burden of

proving that the moving party has substantially prevailed, that the

moving party has exhausted the administrative remedies available to

the moving party within the Internal Revenue Service, that the

moving party has not unreasonably protracted the court proceeding

or, if the claim includes a claim for administrative costs, the

administrative proceeding, that the moving party meets the net

worth requirements, if applicable, as provided by law, that the

amount of costs claimed is reasonable, and that the moving party

has substantially prevailed with respect to either the amount in

controversy or the most significant issue or set of issues

presented either in the Court proceeding or, if the claim includes

a claim for administrative costs, in the administrative proceeding;

except that the moving party shall not be treated as the prevailing

party if the Commissioner establishes that the position of the

Commissioner was substantially justified. See Code Section

7430(c)(4)(B).

(f) Disposition: The Court's disposition of a motion for

reasonable litigation or administrative costs shall be included in

the decision entered in the case. Where the Court in its opinion

states that the decision will be entered under Rule 155, or where

the parties have settled all of the issues other than litigation

and administrative costs, the Court will issue an order granting or

denying the motion and determining the amount of reasonable

litigation and administrative costs, if any, to be awarded. The

parties, or either of them, shall thereafter submit a proposed

decision including an award of any such costs, or a denial thereof,

for entry by the Court.

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 Rule effective for claims for litigation or

administrative costs filed with respect to proceedings commenced

after July 30, 1996.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 233 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XXIII. - CLAIMS FOR LITIGATION AND ADMINISTRATIVE COSTS

-HEAD-

Rule 233. Miscellaneous

-STATUTE-

For provisions prohibiting the inclusion of a claim for

reasonable litigation and administrative costs in the petition, see

Rules 34(b) (petition in a deficiency or liability action), 211(b)

(petition in a declaratory judgment action), and 241(c) (petition

in a partnership action). For provisions regarding discovery, see

Rule 70(a)(2). For provisions prohibiting the introduction of

evidence regarding a claim for reasonable litigation or

administrative costs at the trial of the case, see Rule 143(a).

-MISC1-

EFFECTIVE DATE OF AMENDMENT

Amendment of Rule effective for claims for litigation or

administrative costs filed with respect to proceedings commenced

after July 30, 1996.

-End-

-CITE-

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

PARTNERSHIP ACTIONS 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XXIV. - PARTNERSHIP ACTIONS

-HEAD-

TITLE XXIV. - PARTNERSHIP ACTIONS

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 240 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XXIV. - PARTNERSHIP ACTIONS

-HEAD-

Rule 240. General

-STATUTE-

(a) Applicability: The Rules of this Title XXIV set forth the

special provisions which apply to actions for readjustment of

partnership items under Code Section 6226 and actions for

adjustment of partnership items under Code Section 6228. 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 partnership actions.

(b) Definitions: As used in the Rules in this Title -

(1) The term ''partnership'' means a partnership as defined in

Code Section 6231(a)(1).

(2) A ''partnership action'' is either an ''action for

readjustment of partnership items'' under Code Section 6226 or an

''action for adjustment of partnership items'' under Code Section

6228.

(3) The term ''partnership item'' means any item described in

Code Section 6231(a)(3).

(4) The term ''tax matters partner'' means the person who is

the tax matters partner under Code Section 6231(a)(7) and who

under these Rules is responsible for keeping each partner fully

informed of the partnership action. See Code Sections 6223(g)

and 6230(l).

(5) A ''notice of final partnership administrative adjustment''

is the notice described in Code Section 6223(a)(2).

(6) The term ''administrative adjustment request'' means a

request for an administrative adjustment of partnership items

filed by the tax matters partner on behalf of the partnership

under Code Section 6227(b).

(7) The term ''partner'' means a person who was a partner as

defined in Code Section 6231(a)(2) at any time during any

partnership taxable year at issue in a partnership action.

(8) The term ''notice partner'' means a person who is a notice

partner under Code Section 6231(a)(8).

(9) The term ''5-percent group'' means a 5-percent group as

defined in Code Section 6231(a)(11).

jurisdiction of a partnership action under this Title unless the

following conditions are satisfied:

(1) Actions for Readjustment of Partnership Items: (A) The

Commissioner has issued a notice of final partnership

administrative adjustment. See Code Section 6226(a) and (b).

(B) A petition for readjustment of partnership items is filed

with the Court by the tax matters partner within the period

specified in Code Section 6226(a), or by a partner other than the

tax matters partner subject to the conditions and within the

period specified in Code Section 6226(b).

(2) Actions for Adjustment of Partnership Items: (A) The

Commissioner has not allowed all or some of the adjustments

requested in an administrative adjustment request. See Code

Section 6228(a).

(B) A petition for adjustment of partnership items is filed

with the Court by the tax matters partner subject to the

conditions and within the period specified in Code Section

6228(a)(2) and (3).

(d) Form and Style of Papers: All papers filed in a partnership

action shall be prepared in the form and style set forth in Rule

23, except that the caption shall state the name of the partnership

and the full name and surname of any partner filing the petition

and shall indicate whether such partner is the tax matters partner,

as for example, ''ABC Partnership, Mary Doe, Tax Matters Partner,

Petitioner'' or ''ABC Partnership, Richard Roe, A Partner Other

Than the Tax Matters Partner, Petitioner.''

-REFTEXT-

REFERENCES IN TEXT

Code Section 6227(b), referred to in subsec. (b)(6), was

redesignated section 6227(c) by Pub. L. 105-34, title XII, Sec.

1236(a), Aug. 5, 1997, 111 Stat. 1025.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 241 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XXIV. - PARTNERSHIP ACTIONS

-HEAD-

Rule 241. Commencement of Partnership Action

-STATUTE-

(a) Commencement of Action: A partnership action shall be

commenced by filing a petition with the Court. See Rule 20,

relating to commencement of case; Rule 22, relating to the place

and manner of filing the petition; Rule 32, relating to form of

pleadings; Rule 34(d), relating to number of copies to be filed;

and Rule 240(d), relating to caption of papers.

(b) Content of Petition: Each petition shall be entitled either

''Petition for Readjustment of Partnership Items under Code Section

6226'' or ''Petition for Adjustment of Partnership Items under Code

Section 6228.'' Each such petition shall contain the allegations

described in paragraph (c) of this Rule, and the allegations

described in paragraph (d) or (e) of this Rule.

contain the following:

(1) The name and address of the petitioner.

(2) The name, employer identification number, and principal

place of business of the partnership at the time the petition is

filed.

(3) The City and State of the office of the Internal Revenue

Service with which the partnership's return for the period in

controversy was filed.

A claim for reasonable litigation or administrative costs shall not

be included in the petition in a partnership action. For the

requirements as to claims for reasonable litigation or

administrative costs, see Rule 231.

(d) Petition for Readjustment of Partnership Items: In addition

to including the information specified in paragraph (c) of this

Rule, a petition for readjustment of partnership items shall also

contain:

(1) All Petitions: All petitions for readjustment of

partnership items shall contain:

(A) The date of the notice of final partnership

administrative adjustment and the City and State of the office

of the Internal Revenue Service which issued the notice.

(B) The year or years or other periods for which the notice

of final partnership administrative adjustment was issued.

which the petitioner alleges to have been committed by the

Commissioner in the notice of final partnership administrative

adjustment. The assignments of error shall include issues in

respect of which the burden of proof is on the Commissioner.

Any issues not raised in the assignments of error, or in the

assignments of error in any amendment to the petition, shall be

deemed to be conceded. Each assignment of error shall be set

forth in a separately lettered subparagraph.

(D) Clear and concise lettered statements of the facts on

which the 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.

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

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

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

counsel's Tax Court bar number.

(G) A copy of the notice of final partnership administrative

adjustment, 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 final partnership

administrative adjustment or any 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 assignments of error likewise shall be

appended to the petition.

(2) Petitions by Tax Matters Partner: In addition to including

the information specified in paragraph (d)(1) of this Rule, a

petition filed by a tax matters partner shall also contain a

separate numbered paragraph stating that the pleader is the tax

matters partner.

(3) Petitions by Other Partners: In addition to including the

information specified in paragraph (d)(1) of this Rule, a

petition filed by a partner other than the tax matters partner

shall also contain:

(A) A separate numbered paragraph stating that the pleader is

a notice partner or a representative of a 5-percent group (see

Code Section 6226(b)(1)).

(B) A separate numbered paragraph setting forth facts

establishing that the pleader satisfies the requirements of

Code Section 6226(d).

current address of the tax matters partner.

(D) A separate numbered paragraph stating that the tax

matters partner has not filed a petition for readjustment of

partnership items within the period specified in Code Section

6226(a).

(e) Petition for Adjustment of Partnership Items: In addition to

including the information specified in paragraph (c) of this Rule,

a petition for adjustment of partnership items shall also contain:

(1) A statement that the petitioner is the tax matters partner.

(2) The date that the administrative adjustment request was

filed and other proper allegations showing jurisdiction in the

Court in accordance with the requirements of Code Section

6228(a)(1) and (2).

(3) The year or years or other periods to which the

administrative adjustment request relates.

(4) The City and State of the office of the Internal Revenue

Service with which the administrative adjustment request was

filed.

(5) A clear and concise statement describing each partnership

item on the partnership return that is sought to be changed, and

the basis for each such requested change. Each such statement

shall be set forth in a separately lettered subparagraph.

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

the petitioner relies in support of such requested changes in

treatment of partnership items.

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

(8) The signature, mailing address, and telephone number of the

petitioner or the petitioner's counsel, as well as counsel's Tax

Court bar number.

(9) A copy of the administrative adjustment request shall be

appended to the petition.

(f) Notice of Filing: (1) Petitions by Tax Matters Partner:

Within 5 days after receiving the Notification of Receipt of

Petition from the Court, the tax matters partner shall serve notice

of the filing of the petition on each partner in the partnership as

required by Code Section 6223(g). Said notice shall include the

docket number assigned to the case by the Court (see Rule 35) and

the date the petition was served by the Clerk on the Commissioner.

(2) Petitions by Other Partners: Within 5 days after receiving

the Notification of Receipt of Petition from the Court, the

petitioner shall serve a copy of the petition on the tax matters

partner, and at the same time notify the tax matters partner of the

docket number assigned to the case by the Court (see Rule 35) and

the date the petition was served by the Clerk on the Commissioner.

Within 5 days after receiving a copy of the petition and the

aforementioned notification from the petitioner, the tax matters

partner shall serve notice of the filing of the petition on each

partner in the partnership as required by Code Section 6223(g).

Said notice shall include the docket number assigned to the case by

the Court and the date the petition was served by the Clerk on the

Commissioner.

(g) Copy of Petition to Be Provided All Partners: Upon request by

any partner in the partnership as referred to in Code Section

6231(a)(2)(A), the tax matters partner shall, within 10 days of

receipt of such request, make available to such partner a copy of

any petition filed by the tax matters partner or by any other

partner.

(h) Joinder of Parties: (1) Permissive Joinder: A separate

petition shall be filed with respect to each notice of final

partnership administrative adjustment or each administrative

adjustment request issued to separate partnerships. However, a

single petition for readjustment of partnership items or petition

for adjustment of partnership items may be filed seeking

readjustments or adjustments of partnership items with respect to

more than one notice of final partnership administrative adjustment

or administrative adjustment request if the notices or requests

pertain to the same partnership. For the procedures to be followed

by partners who wish to intervene or participate in a partnership

action, see Rule 245.

(2) Severance or Other Orders: With respect to a case based upon

multiple notices of final partnership administrative adjustment or

administrative adjustment requests, the Court may order a severance

and a separate case to be maintained with respect to one or more of

such notices or requests whenever it appears to the Court that

proceeding separately is in furtherance of convenience, or to avoid

prejudice, or when separate trials will be conducive to expedition

or economy.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 242 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XXIV. - PARTNERSHIP ACTIONS

-HEAD-

Rule 242. Designation of Place of Trial

-STATUTE-

At the time of filing a petition in a partnership action, a

designation of place of trial shall be filed in accordance with

Rule 140.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 243 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XXIV. - PARTNERSHIP ACTIONS

-HEAD-

Rule 243. Other Pleadings

-STATUTE-

(a) Answer: The Commissioner shall file an answer or shall move

with respect to the petition within the periods specified in and in

accordance with the provisions of Rule 36.

(b) Reply: For provisions relating to the filing of a reply, see

Rule 37.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 244 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XXIV. - PARTNERSHIP ACTIONS

-HEAD-

Rule 244. Joinder of Issue in Partnership Action

-STATUTE-

A partnership action shall be deemed at issue upon the later of:

(1) the time provided by Rule 38, or

(2) the expiration of the period within which a notice of

election to intervene or to participate may be filed under Rule

245(a) or (b).

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 245 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XXIV. - PARTNERSHIP ACTIONS

-HEAD-

Rule 245. Intervention and Participation

-STATUTE-

(a) Tax Matters Partner: The tax matters partner may intervene in

an action for readjustment of partnership items brought by another

partner or partners by filing a notice of election to intervene

with the Court. Such notice shall state that the intervenor is the

tax matters partner and shall be filed within 90 days from the date

of service of the petition by the Clerk on the Commissioner. See

Code Section 6226(b)(2) and Rule 241(d)(3).

(b) Other Partners: Any other partner who satisfies the

requirements of Code Section 6226(d) or 6228(a)(4)(B) may

participate in the action by filing a notice of election to

participate with the Court. Such notice shall set forth facts

establishing that such partner satisfies the requirements of Code

Section 6226(d) in the case of an action for readjustment of

partnership items or Code Section 6228(a)(4)(B) in the case of an

action for adjustment of partnership items and shall be filed

within 90 days from the date of service of the petition by the

Clerk on the Commissioner. A single notice may be filed by two or

more partners; however, each such partner must satisfy all

requirements of this paragraph in order for the notice to be

treated as filed by or for that partner.

notice of election to intervene or a notice of election to

participate out of time upon a showing of sufficient cause.

(d) Pleading: No assignment of error, allegation of fact, or

other statement in the nature of a pleading shall be included in a

notice of election to intervene or notice of election to

participate. As to the form and content of a notice of election to

intervene and a notice of election to participate, see Appendix I,

Forms 11 and 12, respectively.

(e) Amendments to the Petition: A party other than the petitioner

who is authorized to raise issues not raised in the petition may do

so by filing an amendment to the petition. Such an amendment may

be filed, without leave of Court, at any time within the period

specified in Rule 245(b). Otherwise, such an amendment may be filed

only by leave of Court. See Rule 36(a) for time for responding to

amendments to the petition.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 246 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XXIV. - PARTNERSHIP ACTIONS

-HEAD-

Rule 246. Service of Papers

-STATUTE-

(a) Petitions: All petitions shall be served by the Clerk on the

Commissioner.

(b) Papers Issued by the Court: All papers issued by the Court

shall be served by the Clerk on the Commissioner, the tax matters

partner (whether or not the tax matters partner is a participating

partner), and all other participating partners.

Rule 21(a)) shall be served by the parties filing such papers.

Whenever a paper (other than a petition) is required by these Rules

to be filed with the Court, the original paper shall be filed with

the Court with certificates by the filing party or the filing

party's counsel that service of the paper has been made on each of

the other parties set forth in paragraph (b) of this Rule or on

such other parties' counsel. The Court may return without filing

documents that are not accompanied by certificates of service

required by this Rule.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 247 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XXIV. - PARTNERSHIP ACTIONS

-HEAD-

Rule 247. Parties

-STATUTE-

(a) In General: For purposes of this title of these Rules, the

Commissioner, the partner who filed the petition, the tax matters

partner, and each person who satisfies the requirements of Code

Section 6226(c) and (d) or 6228(a)(4) shall be treated as parties

to the action.

(b) Participating Partners: Participating partners are the

partner who filed the petition and such other partners who have

filed either a notice of election to intervene or a notice of

election to participate in accordance with the provisions of Rule

245. See Code Sections 6226(c) and 6228(a)(4)(A).

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 248 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XXIV. - PARTNERSHIP ACTIONS

-HEAD-

Rule 248. Settlement Agreements

-STATUTE-

(a) Consent by the Tax Matters Partner to Entry of Decision: A

stipulation consenting to entry of decision executed by the tax

matters partner and filed with the Court shall bind all parties.

The signature of the tax matters partner constitutes a certificate

by the tax matters partner that no party objects to entry of

decision. See Rule 251.

(b) Settlement or Consistent Agreements Entered Into by All

Participating Partners or No Objection by Participating Partners:

(1) After the expiration of the time within which to file a

notice of election to intervene or to participate under Rule 245(a)

or (b), the Commissioner shall move for entry of decision, and

shall submit a proposed form of decision with such motion, if -

(A) all of the participating partners have entered into a

settlement agreement or consistent agreement with the

Commissioner, or all of such partners do not object to the

granting of the Commissioner's motion for entry of decision, and

(B) the tax matters partner (if a participating partner) agrees

to the proposed decision in the case but does not certify that no

party objects to the granting of the Commissioner's motion for

entry of decision.

(2) Within 3 days from the date on which the Commissioner's

motion for entry of decision is filed with the Court, the

Commissioner shall serve on the tax matters partner a certificate

showing the date on which the Commissioner's motion was filed with

the Court.

(3) Within 3 days after receiving the Commissioner's certificate,

the tax matters partner shall serve on all other parties to the

action other than the participating partners, a copy of the

Commissioner's motion for entry of decision, a copy of the proposed

decision, a copy of the Commissioner's certificate showing the date

on which the Commissioner's motion was filed with the Court, and a

copy of this Rule.

(4) If any party objects to the granting of the Commissioner's

motion for entry of decision, then that party shall, within 60 days

from the date on which the Commissioner's motion was filed with the

Court, file a motion for leave to file a notice of election to

intervene or to participate, accompanied by a separate notice of

election to intervene or a separate notice of election to

participate, as the case may be. If no such motion is filed with

the Court within such period, or if the Court should deny such

motion, then the Court may enter the proposed decision as its

decision in the partnership action. See Code Sections 6226(f) and

6228(a)(5). See also Rule 245, relating to intervention and

participation, and Rule 251, relating to decisions.

agreement or consistent agreement is not within the scope of

paragraph (b) of this Rule, then -

(1) in the case of a participating partner, the Commissioner

shall promptly file with the Court a notice of settlement

agreement or notice of consistent agreement, whichever may be

appropriate, that identifies the participating partner or

partners who have entered into the settlement agreement or

consistent agreement; and

(2) in the case of any partner who enters into a settlement

agreement, the Commissioner shall, within 7 days after the

settlement agreement is executed by both the partner and the

Commissioner, serve on the tax matters partner a statement which

sets forth -

(A) the identity of the party or parties to the settlement

agreement and the date of the agreement;

(B) the year or years to which the settlement agreement

relates; and

and the allocation of such items among the partners.

Within 7 days after receiving the statement required by this

subparagraph, the tax matters partner shall serve on all parties to

the action a copy of the statement.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 249 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XXIV. - PARTNERSHIP ACTIONS

-HEAD-

Rule 249. Action for Adjustment of Partnership Items Treated as

Action for Readjustment of Partnership Items

-STATUTE-

(a) Amendment to Petition: If, after the filing of a petition for

adjustment of partnership items (see Code Section 6228(a) and Rule

241(a)) but before the hearing of such petition, the Commissioner

mails to the tax matters partner a notice of final partnership

administrative adjustment for the partnership taxable year to which

the petition relates, then such petition shall be treated as a

petition in an action for readjustment of the partnership items to

which such notice relates. The petitioner, within 90 days after

the date on which the notice of final partnership administrative

adjustment is mailed to the tax matters partner, shall file an

amendment to the petition, setting forth every error which the

petitioner alleges to have been committed by the Commissioner in

the notice of final partnership administrative adjustment, and the

facts on which the petitioner bases the assignments of error. A

copy of the notice of final partnership administrative adjustment

shall be appended to the amendment to the petition. On or before

the day the amendment to petition is delivered to the Court, or, if

the amendment to petition is mailed to the Court, on or before the

day of mailing, the tax matters partner shall serve notice of the

filing of the amendment to petition on each partner in the

partnership as required by Code Section 6223(g).

(b) Participation: Any partner who has filed a timely notice of

election to participate in the action for adjustment of partnership

items shall be deemed to have elected to participate in the action

for readjustment of partnership items and need not file another

notice of election to do so. Any other partner may participate in

the action by filing a notice of election to participate within 90

days from the date of filing of the amendment to petition. See

Rule 245.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 250 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XXIV. - PARTNERSHIP ACTIONS

-HEAD-

Rule 250. Appointment and Removal of the Tax Matters Partner

-STATUTE-

(a) Appointment of Tax Matters Partner: If, at the time of

commencement of a partnership action by a partner other than the

tax matters partner, the tax matters partner is not identified in

the petition, then the Court will take such action as may be

necessary to establish the identity of the tax matters partner or

to effect the appointment of a tax matters partner.

(b) Removal of Tax Matters Partner: After notice and opportunity

to be heard, (1) the Court may for cause remove a partner as the

tax matters partner and (2) if the tax matters partner is removed

by the Court, or if a partner's status as the tax matters partner

is terminated for reason other than removal by the Court, then the

Court may appoint another partner as the tax matters partner if the

partnership fails to designate a successor tax matters partner

within such period as the Court may direct.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 251 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XXIV. - PARTNERSHIP ACTIONS

-HEAD-

Rule 251. Decisions

-STATUTE-

A decision entered by the Court in a partnership action shall be

binding on all parties. For the definition of parties, see Rule

247(a).

-End-

-CITE-

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

SUPPLEMENTAL PROCEEDINGS 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XXV. - SUPPLEMENTAL PROCEEDINGS

-HEAD-

TITLE XXV. - SUPPLEMENTAL PROCEEDINGS

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 260 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XXV. - SUPPLEMENTAL PROCEEDINGS

-HEAD-

Rule 260. Proceeding to Enforce Overpayment Determination

-STATUTE-

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

A proceeding to enforce an overpayment determined by the Court

under Code Section 6512(b)(1) shall be commenced by filing a motion

with the Court. The petitioner shall place on the motion the same

docket number as that of the action in which the Court determined

the overpayment.

(2) When Proceeding May Be Commenced: A proceeding under this

Rule may not be commenced before the expiration of 120 days after

the decision of the Court determining the overpayment has become

final within the meaning of Code Section 7481(a).

(b) Content of Motion: A motion to enforce an overpayment

determination filed pursuant to this Rule shall contain the

following:

(1) The petitioner's identification number (e.g., Social

Security number or employer identification number) and current

mailing address.

(2) A statement whether any dispute exists between the parties

regarding either the fact or amount of interest payable in

respect of the overpayment determined by the Court and, if such a

dispute exists, clear and concise lettered statements of the

facts regarding the dispute and the petitioner's position in

respect of each disputed matter.

(3) A copy of the Court's decision which determined the

overpayment, together with a copy of any stipulation referred to

therein and any computation filed pursuant to Rule 155 setting

forth the amount and date of each payment made by the petitioner.

(4) A copy of the petitioner's written demand on the

Commissioner to refund the overpayment determined by the Court,

together with interest as provided by law; this demand shall have

been made not less than 60 days before the filing of the motion

under this Rule and shall have been made on the Commissioner

through the Commissioner's last counsel of record in the action

in which the Court determined the overpayment which the

petitioner now seeks to enforce by this motion.

(5) If the petitioner requests an evidentiary or other hearing

on the motion, then a statement of the reasons why the motion

cannot be disposed of by the Court without a hearing. For the

circumstances under which the Court will direct a hearing, see

paragraph (d) of this Rule.

motion filed pursuant to this Rule, the Commissioner shall file a

written response. The response shall specifically admit or deny

each allegation set forth in the petitioner's motion. If a dispute

exists between the parties regarding either the fact or amount of

interest payable in respect of the overpayment determined by the

Court, then the Commissioner's response shall also include clear

and concise statements of the facts regarding the dispute and the

Commissioner's position in respect of each disputed matter. If the

Commissioner agrees with the petitioner's request for a hearing, or

if the Commissioner requests a hearing, then the response shall

include a statement of the Commissioner's reasons why the motion

cannot be disposed of without a hearing. If the Commissioner

opposes the petitioner's request for a hearing, then the response

shall include a statement of the reasons why no hearing is

required.

(d) Disposition of Motion: A motion to enforce an overpayment

determination filed pursuant to this Rule will ordinarily be

disposed of without an evidentiary or other hearing unless it is

clear from the motion and the Commissioner's written response that

there is a bona fide factual dispute that cannot be resolved

without an evidentiary hearing.

(e) Recognition of Counsel: Counsel recognized by the Court in

the action in which the Court determined the overpayment which the

petitioner now seeks to enforce will be recognized in a proceeding

commenced under this Rule. Counsel not so recognized must file an

entry of appearance pursuant to Rule 24(a)(3) or a substitution of

counsel pursuant to Rule 24(d).

(f) Cross Reference: For the need, in the case of an overpayment,

to include the amount and date of each payment made by the

petitioner in any computation for entry of decision, see paragraphs

(a) and (b) of Rule 155.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 261 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XXV. - SUPPLEMENTAL PROCEEDINGS

-HEAD-

Rule 261. Proceeding to Redetermine Interest on Deficiency

-STATUTE-

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

A proceeding to redetermine interest on a deficiency assessed under

Code Section 6215 shall be commenced by filing a motion with the

Court. The petitioner shall place on the motion the same docket

number as that of the action in which the Court redetermined the

deficiency.

(2) When Proceeding May Be Commenced: Any proceeding under this

Rule must be commenced within one year after the date that the

Court's decision becomes final within the meaning of Code Section

7481(a).

(b) Content of Motion: A motion to redetermine interest filed

pursuant to this Rule shall contain the following:

(1) The petitioner's identification number (e.g., Social

Security number or employer identification number) and current

mailing address.

(2) A statement that the petitioner has paid the entire amount

of the deficiency assessed under Code Section 6215 plus interest

claimed by the Commissioner in respect of which the proceeding

under this Rule has been commenced.

(3) A schedule setting forth -

(A) the amount of each payment made by the petitioner in

respect of the deficiency and interest described in paragraph

(b)(2) of this Rule,

(B) the date of each such payment, and

the petitioner to tax and the part of each such payment

allocated by the petitioner to interest.

(4) A statement setting forth the petitioner's contentions

regarding the correct amount of interest, together with a

schedule detailing the computation of that amount.

(5) A statement whether the petitioner has discussed the

dispute over interest with the Commissioner, and if so, the

contentions made by the petitioner; and if not, the reason or

reasons why not.

(6) A copy of the Court's decision which redetermined the

deficiency, together with a copy of any notice of assessment

including any supporting schedules or any collection notice that

the petitioner may have received from the Commissioner, in

respect of which the proceeding under this Rule has been

commenced.

(7) If the petitioner requests an evidentiary or other hearing

on the motion, then a statement of the reasons why the motion

cannot be disposed of by the Court without a hearing. For the

circumstances under which the Court will direct a hearing, see

paragraph (d) of this Rule.

motion filed pursuant to this Rule, the Commissioner shall file a

written response. The response shall specifically address each of

the contentions made by the petitioner regarding the correct amount

of interest and the petitioner's computation of that amount. The

Commissioner shall attach to the Commissioner's response a schedule

detailing the computation of interest claimed by the Commissioner.

If the Commissioner agrees with the petitioner's request for a

hearing, or if the Commissioner requests a hearing, then the

response shall include a statement of the Commissioner's reasons

why the motion cannot be disposed of without a hearing. If the

Commissioner opposes the petitioner's request for a hearing, then

the response shall include a statement of the reasons why no

hearing is required.

(d) Disposition of Motion: A motion to redetermine interest filed

pursuant to this Rule will ordinarily be disposed of without an

evidentiary or other hearing unless it is clear from the motion and

the Commissioner's written response that there is a bona fide

factual dispute that cannot be resolved without an evidentiary

hearing.

(e) Recognition of Counsel: Counsel recognized by the Court in

the action in which the Court redetermined the deficiency the

interest paid in respect of which the petitioner now seeks a

redetermination will be recognized in a proceeding commenced under

this Rule. Counsel not so recognized must file an entry of

appearance pursuant to Rule 24(a)(3) or a substitution of counsel

pursuant to Rule 24(d).

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 262 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XXV. - SUPPLEMENTAL PROCEEDINGS

-HEAD-

Rule 262. Proceeding to Modify Decision in Estate Tax Case

Involving Section 6166 Election

-STATUTE-

(a) Commencement of Proceeding: A proceeding to modify a decision

in an estate tax case pursuant to Code Section 7481(d) shall be

commenced by filing a motion with the Court accompanied by a

proposed form of decision. The petitioner shall place on the

motion and the proposed form of decision the same docket number as

that of the action in which the Court entered the decision which

the petitioner now seeks to modify.

(b) Content of Motion: A motion to modify a decision filed

pursuant to this Rule shall contain the following:

(1) The petitioner's identification number.

(2) The name and current mailing address of each fiduciary

authorized to act on behalf of the petitioner.

(3) A copy of the decision entered by the Court which the

petitioner now seeks to modify.

(4) A statement that the time for payment by the petitioner of

an amount of tax imposed by Code Section 2001 has been extended

pursuant to Code Section 6166.

(5) A schedule setting forth -

(A) the amount of interest paid by the petitioner on any

portion of the tax imposed by Code Section 2001 on the

petitioner for which the time of payment has been extended

under Code Section 6166;

(B) the amount of interest on any estate, succession, legacy,

or inheritance tax imposed by a State on the petitioner during

the period of the extension of time for payment under Code

Section 6166; and

the petitioner.

(6) A statement describing the nature of any dispute within the

purview of Code Section 7481(d), or if no such dispute exists,

then a statement to that effect.

(7) If the petitioner requests an evidentiary or other hearing

on the motion, then a statement of the reasons why the motion

cannot be disposed of by the Court without a hearing. For the

circumstances under which the Court will direct a hearing, see

paragraph (d) of this Rule.

exists between the parties regarding either the petitioner's right

to relief under Code Section 7481(d) or the amount of interest

deductible as an administrative expense under Code Section 2053,

then the Commissioner shall, within 60 days after service of a

motion filed pursuant to this Rule, file a written response

accompanied by a proposed form of decision. The response shall

identify the nature of the dispute, shall specifically admit or

deny each allegation set forth in the petitioner's motion, and

shall state the Commissioner's position in respect of each disputed

matter. If the Commissioner agrees with the petitioner's request

for a hearing, or if the Commissioner requests a hearing, then the

response shall include a statement of the Commissioner's reasons

why the motion cannot be disposed of without a hearing. If the

Commissioner opposes the petitioner's request for a hearing, then

the response shall include a statement of the reasons why no

hearing is required.

(d) Disposition of Motion: A motion to modify a decision filed

pursuant to this Rule will ordinarily be disposed of without an

evidentiary or other hearing unless it is clear from the motion and

the Commissioner's written response that there is a bona fide

factual dispute that cannot be resolved without an evidentiary

hearing.

(e) Recognition of Counsel: Counsel recognized by the Court in

the action in which the Court entered the decision which the

petitioner now seeks to modify will be recognized in a proceeding

commenced under this Rule. Counsel not so recognized must file an

entry of appearance pursuant to Rule 24(a)(3) or a substitution of

counsel pursuant to Rule 24(d).

(f) Cross-Reference: For the need to move the Court to retain its

official case file in the action with respect to which the

petitioner seeks to modify the decision, see Rule 157.

-End-

-CITE-

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

ACTIONS FOR ADMINISTRATIVE COSTS 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XXVI. - ACTIONS FOR ADMINISTRATIVE COSTS

-HEAD-

TITLE XXVI. - ACTIONS FOR ADMINISTRATIVE COSTS

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 270 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XXVI. - ACTIONS FOR ADMINISTRATIVE COSTS

-HEAD-

Rule 270. General

-STATUTE-

(a) Applicability: The Rules of this Title XXVI set forth the

special provisions which apply to actions for administrative costs

under Code Section 7430(f)(2). 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

administrative costs.

(b) Definitions: As used in the Rules in this Title -

(1) ''Reasonable administrative costs'' means the items

described in Code Section 7430(c)(2).

(2) ''Attorney's fees'' include fees paid or incurred for the

services of an individual (whether or not an attorney) admitted

to practice before the Court or authorized to practice before the

Internal Revenue Service. For the procedure for admission to

practice before the Court, see Rule 200.

(3) ''Administrative proceeding'' means any procedure or other

action before the Internal Revenue Service.

jurisdiction of an action for administrative costs under this Title

unless the following conditions are satisfied:

(1) The Commissioner has made a decision denying (in whole or

in part) an award for reasonable administrative costs under Code

Section 7430(a).

(2) A petition for an award for reasonable administrative costs

is filed with the Court.

(d) Burden of Proof: For the rules regarding the burden of proof

in claims for administrative costs, see Rule 232(e).

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 271 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XXVI. - ACTIONS FOR ADMINISTRATIVE COSTS

-HEAD-

Rule 271. Commencement of Action for Administrative Costs

-STATUTE-

(a) Commencement of Action: An action for an award for reasonable

administrative costs under Code Section 7430(f)(2) shall be

commenced by filing a petition with the Court. See Rule 20,

relating to commencement of case; Rule 22, relating to the place

and manner of filing the petition; and Rule 32, relating to the

form of pleadings.

(b) Content of Petition: A petition filed pursuant to this Rule

shall be entitled ''Petition for Administrative Costs (Sec.

7430(f)(2)).'' Such a petition shall be substantially in accordance

with Form 13 shown in Appendix I, or shall, in the alternative,

contain the following:

(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, the petitioner's 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). The

mailing address, legal residence, and principal place of

business, or principal office or agency, shall be stated as of

the date that the petition is filed.

(2) The date of the decision denying an award for

administrative costs in respect of which the petition is filed,

and the City and State of the office of the Internal Revenue

Service which issued the decision.

(3) The amount of administrative costs claimed by the

petitioner in the administrative proceeding; the amount of

administrative costs denied by the Commissioner; and, if

different from the amount denied, the amount of administrative

costs now claimed by the petitioner.

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

the petitioner relies to establish that, in the administrative

proceeding, the petitioner substantially prevailed with respect

to either the amount in controversy or the most significant issue

or set of issues presented in the administrative proceeding.

(5) A statement that the petitioner meets the net worth

requirements of Section 2412(d)(2)(B) of Title 28, United States

Code (as in effect on October 22, 1986).

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

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

counsel's Tax Court bar number.

(7) A copy of the decision denying (in whole or in part) an

award for reasonable administrative costs in respect of which the

petition is filed.

costs 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 that the petitioner is

unable to make such payment.

-MISC1-

EFFECTIVE DATE OF AMENDMENT

Amendment of par. (b) effective for actions for administrative

costs commenced with respect to proceedings commenced after July

30, 1996, except that amendment reflecting renumbering of former

Form 16 is effective as of Aug. 1, 1998.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 272 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XXVI. - ACTIONS FOR ADMINISTRATIVE COSTS

-HEAD-

Rule 272. Other Pleadings

-STATUTE-

(a) Answer: (1) In General: The Commissioner shall file an answer

or shall move with respect to the petition within the periods

specified in and in accordance with the provisions of Rule 36.

(2) Additional Requirement for Answer: In addition to the

specific admission or denial of each material allegation in the

petition, the answer shall contain the following:

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

the Commissioner relies to establish that, in the administrative

proceeding, the Commissioner's position was substantially

justified;

(B) A statement whether the Commissioner agrees that the

petitioner substantially prevailed in the administrative

proceeding with respect to either the amount in controversy or

the most significant issue or set of issues presented in the

administrative proceeding;

of administrative costs claimed by the petitioner is reasonable;

(D) A statement whether the Commissioner agrees that the

petitioner meets the net worth requirements as provided by law;

and

(E) The basis for the Commissioner's disagreement with any such

allegations by the petitioner.

(3) Effect of Answer: Every material allegation set forth in the

petition and not expressly admitted or denied in the answer shall

be deemed to be admitted. The failure to include in the answer any

statement required by subparagraph (2) of this paragraph shall be

deemed to constitute a concession by the Commissioner of that

matter.

(b) Reply: A reply to the answer shall not be filed in an action

for administrative costs unless the 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 material allegations of the

answer will be deemed denied.

-MISC1-

EFFECTIVE DATE OF AMENDMENT

Amendment of par. (a)(2) effective for actions for administrative

costs commenced with respect to proceedings commenced after July

30, 1996.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 273 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XXVI. - ACTIONS FOR ADMINISTRATIVE COSTS

-HEAD-

Rule 273. Joinder of Issue in Action for Administrative Costs

-STATUTE-

An action for administrative costs shall be deemed at issue upon

the filing of the answer.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 274 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XXVI. - ACTIONS FOR ADMINISTRATIVE COSTS

-HEAD-

Rule 274. Applicable Small Tax Case Rules

-STATUTE-

Proceedings in an action for administrative costs shall be

governed by the provisions of the following Small Tax Case Rules

(see Rule 170) with respect to the matters to which they apply:

Rule 174 (representation); Rule 176 (preliminary hearings); Rule

177 (trial); Rule 178 (transcript of proceedings); and Rule 179

(number of copies of papers).

-End-

-CITE-

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

ACTIONS FOR REVIEW OF FAILURE TO ABATE

INTEREST 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

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

-HEAD-

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

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 280 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

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

-HEAD-

Rule 280. General

-STATUTE-

(a) Applicability: The Rules of this Title XXVII set forth the

provisions which apply to actions for review of the Commissioner's

failure to abate interest under Code Section 6404. 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 review.

(b) Jurisdiction: The Court shall have jurisdiction of an action

for review of the Commissioner's failure to abate interest under

this Title when the following conditions are satisfied:

(1) The Commissioner has mailed a notice of final determination

not to abate interest under Code Section 6404.

(2) A petition for review of the Commissioner's failure to

abate interest is filed with the Court within the period

specified in Code Section 6404(g) by a taxpayer who meets the

requirements of Code Section 7430(c)(4)(A)(ii).

-MISC1-

EFFECTIVE DATE

Title XXVII sets forth procedures for actions under section

6404(g) of this title, as added by section 302 of the Taxpayer Bill

of Rights 2, Pub. L. 104-168, 110 Stat. 1452. Section 6404(g) of

this title provides for review of the Commissioner's failure to

abate interest and is applicable to requests for abatement after

July 30, 1996, the date of enactment of the Taxpayer Bill of Rights

2. Similarly, the Rules of Title XXVII are effective with respect

to actions for review of the 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 281 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

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

-HEAD-

Rule 281. Commencement of Action for Review of Failure to Abate

Interest

-STATUTE-

(a) Commencement of Action: An action for review of the

Commissioner's failure to abate interest under Code Section 6404

shall be commenced by filing a petition with the Court. See Rule

20, relating to commencement of case; Rule 22 relating to the place

and manner of filing the petition; and Rule 32, regarding the form

of pleadings.

(b) Content of Petition: A petition filed pursuant to this Rule

shall be entitled ''Petition for Review of Failure to Abate

Interest under Code Section 6404'' and shall contain the following:

(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, the petitioner's 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). The

mailing address, legal residence, and principal place of

business, or principal office or agency, shall be stated as of

the date that the petition is filed.

(2) The date of the notice of final determination not to abate

interest and the City and State of the office of the Internal

Revenue Service which issued the notice.

(3) The year or years or other periods to which the failure to

abate interest relates.

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

the petitioner relies to establish that the Commissioner's final

determination not to abate interest was an abuse of discretion.

(5) A statement that the petitioner meets the requirements of

Code Section 7430(c)(4)(A)(ii).

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

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

counsel's Tax Court bar number.

(7) As an attachment, a copy of the notice of final

determination denying (in whole or in part) the requested

abatement.

failure to abate interest 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 that the

petitioner is unable to make such payment.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 282 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

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

-HEAD-

Rule 282. Designation of Place of Trial

-STATUTE-

At the time of filing a petition for review of failure to abate

interest, a designation of place of trial shall be filed in

accordance with Rule 140.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 283 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

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

-HEAD-

Rule 283. Other Pleadings

-STATUTE-

(a) Answer: The Commissioner shall file an answer or shall move

with respect to the petition within the periods specified in and in

accordance with the provisions of Rule 36.

(b) Reply: For provisions relating to the filing of a reply, see

Rule 37.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 284 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

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

-HEAD-

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

Interest

-STATUTE-

An action for review of the Commissioner's failure to abate

interest under Code Section 6404 shall be deemed at issue as

provided by Rule 38.

-End-

-CITE-

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

ACTIONS FOR REDETERMINATION OF EMPLOYMENT

STATUS (FOOTNOTE 1) 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XXVIII. - ACTIONS FOR REDETERMINATION OF EMPLOYMENT STATUS

(FOOTNOTE 1)

-HEAD-

TITLE XXVIII. - ACTIONS FOR REDETERMINATION OF EMPLOYMENT STATUS

(FOOTNOTE 1)

-MISC1-

(FOOTNOTE 1) Title XXVIII provided on an interim basis pending

formal publication in the Reports of the Court by the Government

Printing Office.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 290 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XXVIII. - ACTIONS FOR REDETERMINATION OF EMPLOYMENT STATUS

(FOOTNOTE 1)

-HEAD-

Rule 290. General

-STATUTE-

(a) Applicability: The Rules of this Title XXVIII set forth the

provisions which apply to actions for redetermination of employment

status under Code Section 7436. 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

redetermination.

(b) Jurisdiction: The Court shall have jurisdiction of an action

for redetermination of employment status under this Title when the

following conditions are satisfied:

(1) In connection with an audit of any person, there is an

actual controversy involving a determination by the Commissioner

as part of an examination that:

(A) One or more individuals performing services for such

person are employees of such person for purposes of subtitle C

of the Code, or

(B) Such person is not entitled to the treatment under

subsection (a) of section 530 of the Revenue Act of 1978, Pub.

L. 95-600, 92 Stat. 2763, 2885, with respect to such an

individual.

(2) A petition for redetermination of employment status is

filed with the Court in accordance with Rule 291, or, in a small

tax case under Code Section 7436(c), with Rule 295(d)(1), by the

person for whom the services are performed.

by certified or registered mail to the petitioner notice of the

Commissioner's determination of matters set forth in Code Section

7436(a)(1) and (2), then no proceeding may be initiated with

respect to such determination unless the petition is filed within

the period specified in Code Section 7436(b)(2).

-REFTEXT-

REFERENCES IN TEXT

Section 530(a) of Pub. L. 95-600, referred to in subsec.

(b)(1)(B), is set out as a note under section 3401 of this title.

-MISC2-

EFFECTIVE DATE

Title XXVIII sets forth procedures for actions under section 7436

of this title, as added by section 1454 of the Taxpayer Relief Act

of 1997, Pub. L. 105-34, 111 Stat. 788. Section 7436 of this title

provides for a redetermination of the Commissioner's determination

of employment status and is effective on Aug. 5, 1997, the date of

enactment of the Taxpayer Relief Act of 1997. Similarly, the Rules

of Title XXVIII are effective with respect to actions for

redetermination of employment status commenced on or after Aug. 5,

1997.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 291 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XXVIII. - ACTIONS FOR REDETERMINATION OF EMPLOYMENT STATUS

(FOOTNOTE 1)

-HEAD-

Rule 291. Commencement of Action for Redetermination of Employment

Status

-STATUTE-

(a) Commencement of Action: An action for redetermination of

employment status under Code Section 7436 shall be commenced by

filing a petition with the Court. See Rule 20, relating to

commencement of case; Rule 22, relating to the place and manner of

filing the petition; and Rule 32, relating to the form of

pleadings.

(b) Content of Petition: A petition filed pursuant to this Rule

shall be entitled ''Petition for Redetermination of Employment

Status Under Code Section 7436'' and shall contain the following:

(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, the petitioner's 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). The

mailing address, legal residence, and principal place of

business, or principal office or agency, shall be stated as of

the date that the petition is filed.

(2) If the Commissioner sent by certified or registered mail to

the petitioner notice of the Commissioner's determination of

matters set forth in Code Section 7436(a)(1) and (2), then -

(A) the date of the notice in respect of which the petition

is filed and the City and State of the office of the Internal

Revenue Service that issued the notice; and

(B) as an attachment, a copy of such notice.

(3) The calendar quarter or quarters for which the

determination was made.

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

the petitioner alleges to have been committed by the Commissioner

in the Commissioner's determination of matters set forth in Code

Section 7436(a)(1) and (2). 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

the petitioner bases the assignments of error.

(6) A prayer setting forth the 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.

A claim for reasonable litigation or administrative costs shall

not be included in the petition in an action for redetermination of

employment status. For the requirements as to claims for

reasonable litigation or administrative costs, see Rule 231.

regarding the contents of a petition in a small tax case under Code

Section 7436(c), see Rule 295(d)(1).

(d) Filing Fee: The fee for filing a petition for redetermination

of employment status shall be $60, payable at the time of filing.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 292 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XXVIII. - ACTIONS FOR REDETERMINATION OF EMPLOYMENT STATUS

(FOOTNOTE 1)

-HEAD-

Rule 292. Designation of Place of Trial

-STATUTE-

At the time of filing a petition for redetermination of

employment status, the petitioner shall file a designation of place

of trial in accordance with Rule 140.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 293 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XXVIII. - ACTIONS FOR REDETERMINATION OF EMPLOYMENT STATUS

(FOOTNOTE 1)

-HEAD-

Rule 293. Other Pleadings

-STATUTE-

(a) Answer: Except in a small tax case under Code Section

7436(c), the Commissioner shall file an answer or shall move with

respect to the petition within the periods specified in and in

accordance with the provisions of Rule 36.

(b) Reply: Except in a small tax case under Code Section 7436(c),

for provisions relating to the filing of a reply, see Rule 37.

relating to the filing of other pleadings in a small tax case under

Code Section 7436(c), see Rule 295(d)(2).

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 294 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XXVIII. - ACTIONS FOR REDETERMINATION OF EMPLOYMENT STATUS

(FOOTNOTE 1)

-HEAD-

Rule 294. Joinder of Issue in Actions for Redetermination of

Employment Status

-STATUTE-

(a) Joinder of Issue: Except in a small tax case under Code

Section 7436(c), an action for redetermination of employment status

under Code Section 7436 shall be deemed at issue as provided by

Rule 38.

(b) Small Tax Case Under Code Section 7436(c): An action for

redetermination of employment status under Code Section 7436 shall

be deemed at issue in a small tax case under Code Section 7436(c)

upon the filing of an answer or the expiration of the period

specified in Rule 36(a).

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 295 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XXVIII. - ACTIONS FOR REDETERMINATION OF EMPLOYMENT STATUS

(FOOTNOTE 1)

-HEAD-

Rule 295. Small Tax Case Procedure in Actions for Redetermination

of Employment Status

-STATUTE-

(a) Small Tax Case Under Code Section 7436(c) Defined: The term

''small tax case under Code Section 7436(c)'' for purposes of this

Title means a case in which:

(1) The amount of employment taxes placed in dispute is $50,000

or less for each calendar quarter involved;

(2) The petitioner has made a request in accordance with

paragraph (b) of this Rule to have the proceedings conducted

under Code Section 7436(c); and

(3) The Court has not issued an order in accordance with

paragraph (c) of this Rule, discontinuing the proceedings in the

case under Code Section 7436(c).

(b) Election of Small Tax Case Procedure in Actions for

Redetermination of Employment Status: With respect to

classification of a case as a small tax case under Code Section

7436(c), the following shall apply:

(1) A petitioner who wishes to have the proceedings in the case

conducted under Code Section 7436(c) may so request at the time

the petition is filed. See subparagraph (d)(1) of this Rule.

(2) A petitioner may, at any time after the petition is filed

and before trial, request that the proceedings be conducted under

Code Section 7436(c). Such request shall contain a statement that

the amount of employment taxes placed in dispute is $50,000 or

less for each calendar quarter involved.

(3) If such request is made in accordance with the provisions

of this paragraph, then the case will be docketed as a small tax

case under Code Section 7436(c). 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 as a small tax case under Code Section 7436(c). 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

7436(c), at the commencement of the trial.

trial of a small tax case under Code Section 7436(c), but before

the decision in the case becomes final, the Court may order that

the proceedings be discontinued under Code Section 7436(c), and

that the case be tried under the Rules of Practice other than those

applicable to small tax cases under Code Section 7436(c), but such

order will be issued only if:

(1) there are reasonable grounds for believing that the amount

of employment taxes placed in dispute will exceed $50,000 for

each calendar quarter involved; and

(2) The Court finds that justice requires the discontinuance of

the proceedings under Code Section 7436(c), taking into

consideration the convenience and expenses for both parties that

would result from the order.

(d) Pleadings in Small Tax Case Under Code Section 7436(c): (1)

Petition: A petition in a small tax case under Code Section 7436(c)

shall be commenced in accordance with and shall contain the

information required by Rule 291. In addition, such petition shall

contain the following:

(A) A request that the proceedings be conducted under Code

Section 7436(c); and

(B) A statement that the amount of employment taxes placed in

dispute is $50,000 or less for each calendar quarter involved.

(2) Other Pleadings: For provisions relating to the filing of

other pleadings, see Rule 175(b) and (c).

(e) Applicable Small Tax Case Rules of Title XVII: Proceedings in

a small tax case under Code Section 7436(c) shall be governed by

the provisions of the following Small Tax Case Rules of Title XVII

(see Rule 170) with respect to the matters to which they apply:

Rule 174 (representation); Rule 176 (preliminary hearing); Rule 177

(trial); Rule 178 (transcript of proceedings); and Rule 179 (number

of copies of papers).

-MISC1-

EFFECTIVE DATE OF AMENDMENT

Amendment increasing dollar amount from $10,000 to $50,000

throughout Rule is effective with respect to proceedings commenced

after July 22, 1998.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT TITLE XXIX. - LARGE

PARTNERSHIP ACTIONS (FOOTNOTE 1) 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XXIX. - LARGE PARTNERSHIP ACTIONS (FOOTNOTE 1)

-HEAD-

TITLE XXIX. - LARGE PARTNERSHIP ACTIONS (FOOTNOTE 1)

-MISC1-

(FOOTNOTE 1) Title XXIX provided on an interim basis pending

formal publication in the Reports of the Court by the Government

Printing Office.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 300 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XXIX. - LARGE PARTNERSHIP ACTIONS (FOOTNOTE 1)

-HEAD-

Rule 300. General

-STATUTE-

(a) Applicability: The Rules of this Title XXIX set forth the

special provisions that apply to actions for readjustment of

partnership items of large partnerships under Code Section 6247 and

actions for adjustment of partnership items of large partnerships

under Code Section 6252. 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 large partnership

actions.

(b) Definitions: As used in the Rules in this Title -

(1) The term ''large partnership'' means an electing large

partnership as defined in Code Section 775. See Code Section

6255(a)(1).

(2) A ''large partnership action'' is either an ''action for

readjustment of partnership items of a large partnership'' under

Code Section 6247 or an ''action for adjustment of partnership

items of a large partnership'' under Code Section 6252.

(3) The term ''partnership item'' means any item described in

Code Section 6231(a)(3). See Code Section 6255(a)(2).

(4) The term ''partnership adjustment'' means any adjustment in

the amount of any partnership item of a large partnership. See

Code Section 6242(d)(1).

(5) The term ''designated partner'' means the partner or person

designated by the large partnership or selected by the

Commissioner pursuant to Code Section 6255(b)(1).

(6) A ''notice of partnership adjustment'' is the notice

described in Code Section 6245(b).

(7) The term ''administrative adjustment request'' means a

request for an administrative adjustment of partnership items

filed by the large partnership under Code Section 6251(a).

jurisdiction of a large partnership action under this Title unless

the following conditions are satisfied:

(1) Actions for Readjustment of Partnership Items of Large

Partnerships: (A) The Commissioner has issued a notice of

partnership adjustment. See Code Section 6245(b).

(B) A petition for readjustment of partnership items of a large

partnership is filed with the Court by the large partnership

within the period specified in Code Section 6247(a).

(2) Actions for Adjustment of Partnership Items of Large

Partnerships: (A) The Commissioner has not allowed all or some of

the adjustments requested in an administrative adjustment

request. See Code Section 6252(a).

(B) A petition for adjustment of partnership items of a large

partnership is filed with the Court by the large partnership

subject to the conditions and within the period specified in Code

Section 6252(b) and (c).

(d) Form and Style of Papers: All papers filed in a large

partnership action shall be prepared in the form and style set

forth in Rule 23, and the caption shall state the name of the

partnership, as for example, ''ABC Partnership, Petitioner''.

-MISC1-

EFFECTIVE DATE

Title XXIX sets forth procedures for actions under sections 6247

and 6252 of this title, as added by section 1222(a) of the Taxpayer

Relief Act of 1997, Pub. L. 105-34, 111 Stat. 1008. Section 6247 of

this title provides for judicial review of the Commissioner's

notice of partnership adjustment (action for readjustment of

partnership items of a large partnership under section 6247) and

section 6252 of this title provides for judicial review of the

Commissioner's failure to allow all or some of the adjustments

requested in an administrative adjustment request (action for

adjustment of partnership items of a large partnership under

section 6252). Sections 6247 and 6252 of this title are effective

with respect to partnership tax years ending on or after Dec. 31,

1997, and the Rules of Title XXIX likewise are effective with

respect to large partnership actions commenced with respect to

partnership tax years ending on or after Dec. 31, 1997.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 301 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XXIX. - LARGE PARTNERSHIP ACTIONS (FOOTNOTE 1)

-HEAD-

Rule 301. Commencement of Large Partnership Action

-STATUTE-

(a) Commencement of Action: A large partnership action shall be

commenced by filing a petition with the Court. See Rule 20,

relating to commencement of case; Rule 22, relating to the place

and manner of filing the petition; Rule 32, relating to form of

pleadings; Rule 34(d), relating to number of copies to be filed;

and Rule 300(d), relating to caption of papers.

(b) Content of Petition: Each petition shall be entitled either

''Petition for Readjustment of Partnership Items of a Large

Partnership Under Code Section 6247'' or ''Petition for Adjustment

of Partnership Items of a Large Partnership Under Code Section

6252''. Each such petition shall contain the allegations described

in paragraph (c) of this Rule, and the allegations described in

either paragraph (d) or (e) of this Rule.

shall contain the following:

(1) The name, employer identification number, and principal

place of business of the large partnership at the time the

petition is filed.

(2) The City and State of the office of the Internal Revenue

Service with which the large partnership's return for the period

in controversy was filed.

(3) A separate numbered paragraph setting forth the name and

current address of the designated partner.

A claim for reasonable litigation or administrative costs shall not

be included in the petition in a large partnership action. For the

requirements as to claims for reasonable litigation or

administrative costs, see Rule 231.

(d) Petition for Readjustment of Partnership Items of a Large

Partnership: In addition to including the information specified in

paragraph (c) of this Rule, a petition for readjustment of

partnership items of a large partnership shall also contain:

(1) The date of the notice of partnership adjustment and the

City and State of the office of the Internal Revenue Service that

issued the notice.

(2) The year or years or other periods for which the notice of

partnership adjustment was issued.

(3) Clear and concise statements of each and every error which

the petitioner alleges to have been committed by the Commissioner

in the notice of partnership adjustment. The assignments of

error shall include issues in respect of which the burden of

proof is on the Commissioner. Any issues not raised in the

assignments of error, or in the assignments of error in any

amendment to the petition, shall be deemed to be conceded. Each

assignment of error shall be set forth in a separate lettered

subparagraph.

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

the 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.

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

(6) The signature, mailing address, and telephone number of the

petitioner's designated partner or the petitioner's counsel, as

well as counsel's Tax Court bar number.

(7) A copy of the notice of partnership adjustment, 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 partnership adjustment or any 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 assignments of error likewise

shall be appended to the petition.

(e) Petition for Adjustment of Partnership Items of a Large

Partnership: In addition to including the information specified in

paragraph (c) of this Rule, a petition for adjustment of

partnership items of a large partnership shall also contain:

(1) The date that the administrative adjustment request was

filed and other proper allegations showing jurisdiction in the

Court in accordance with the requirements of Code Section 6252(b)

and (c).

(2) The year or years or other periods to which the

administrative adjustment request relates.

(3) The City and State of the office of the Internal Revenue

Service with which the administrative adjustment request was

filed.

(4) A clear and concise statement describing each partnership

item on the large partnership return that is sought to be

changed, and the basis for each such requested change. Each such

statement shall be set forth in a separately lettered

subparagraph.

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

the petitioner relies in support of such requested changes in

treatment of partnership items.

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

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

petitioner's designated partner or the petitioner's counsel, as

well as counsel's Tax Court bar number.

(8) A copy of the administrative adjustment request shall be

appended to the petition.

(f) Joinder of Parties: (1) Permissive Joinder: A separate

petition shall be filed with respect to each notice of partnership

adjustment issued to separate large partnerships. However, a

single petition for readjustment of partnership items of a large

partnership or petition for adjustment of partnership items of a

large partnership may be filed seeking readjustments or adjustments

of partnership items with respect to more than one notice of

partnership adjustment or administrative adjustment request if the

notices or requests pertain to the same large partnership.

(2) Severance or Other Orders: With respect to a case based upon

multiple notices of partnership adjustment or administrative

adjustment requests, the Court may order a severance and a separate

case may be maintained with respect to one or more of such notices

or requests whenever it appears to the Court that proceeding

separately is in furtherance of convenience, or to avoid prejudice,

or when separate trials will be conducive to expedition or economy.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 302 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XXIX. - LARGE PARTNERSHIP ACTIONS (FOOTNOTE 1)

-HEAD-

Rule 302. Designation of Place of Trial

-STATUTE-

At the time of filing a petition in a large partnership action, a

designation of place of trial shall be filed in accordance with

Rule 140.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 303 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XXIX. - LARGE PARTNERSHIP ACTIONS (FOOTNOTE 1)

-HEAD-

Rule 303. Other Pleadings

-STATUTE-

(a) Answer: The Commissioner shall file an answer or shall move

with respect to the petition within the periods specified in and in

accordance with the provisions of Rule 36.

(b) Reply: For provisions relating to the filing of a reply, see

Rule 37.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 304 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XXIX. - LARGE PARTNERSHIP ACTIONS (FOOTNOTE 1)

-HEAD-

Rule 304. Joinder of Issue in Large Partnership Actions

-STATUTE-

A large partnership action shall be deemed at issue as provided

by Rule 38.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 305 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XXIX. - LARGE PARTNERSHIP ACTIONS (FOOTNOTE 1)

-HEAD-

Rule 305. Action for Adjustment of Partnership Items of Large

Partnership Treated as Action for Readjustment of Partnership

Items of Large Partnership

-STATUTE-

If, after the filing of a petition for adjustment of partnership

items of a large partnership (see Code Section 6252(a) and Rule

301(a)) but before the hearing of such petition, the Commissioner

mails to the large partnership a notice of partnership adjustment

for the partnership taxable year to which the petition relates,

then such petition shall be treated as a petition in an action for

readjustment of the partnership items to which such notice

relates. The petitioner, within 90 days after the date on which

the notice of partnership adjustment is mailed, shall file an

amendment to the petition, setting forth every error which the

petitioner alleges to have been committed by the Commissioner in

the notice of partnership adjustment, and the facts on which the

petitioner bases the assignments of error. A copy of the notice of

partnership adjustment shall be appended to the amendment to the

petition.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT TITLE XXX. - ACTIONS

FOR DECLARATORY JUDGMENT RELATING TO

TREATMENT OF ITEMS OTHER THAN PARTNERSHIP

ITEMS WITH RESPECT TO AN OVERSHELTERED

RETURN (FO 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XXX. - ACTIONS FOR DECLARATORY JUDGMENT RELATING TO TREATMENT

OF ITEMS OTHER THAN PARTNERSHIP ITEMS WITH RESPECT TO AN

OVERSHELTERED RETURN (FO

-HEAD-

TITLE XXX. - ACTIONS FOR DECLARATORY JUDGMENT RELATING TO TREATMENT

OF ITEMS OTHER THAN PARTNERSHIP ITEMS WITH RESPECT TO AN

OVERSHELTERED RETURN (FOOTNOTE 1)

-MISC1-

(FOOTNOTE 1) Title XXX provided on an interim basis pending

formal publication in the Reports of the Court by the Government

Printing Office.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 310 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XXX. - ACTIONS FOR DECLARATORY JUDGMENT RELATING TO TREATMENT

OF ITEMS OTHER THAN PARTNERSHIP ITEMS WITH RESPECT TO AN

OVERSHELTERED RETURN (FO

-HEAD-

Rule 310. General

-STATUTE-

(a) Applicability: The Rules of this Title XXX set forth the

provisions which apply to actions for declaratory judgment relating

to treatment of items other than partnership items with respect to

an oversheltered return pursuant to Code Section 6234. 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) An ''oversheltered return action'' means an action for

declaratory judgment provided for in Code Section 6234 relating

to the treatment of items other than partnership items with

respect to an oversheltered return.

(2) The term ''partnership item'' means any item described in

Code Section 6231(a)(3).

(3) An ''oversheltered return'' means an income tax return

which -

(A) shows no taxable income for the taxable year, and

(B) shows a net loss from partnership items. See Code

Section 6234(b).

(4) ''Declaratory judgment'' is the decision of the Court in an

oversheltered return action.

for declaratory judgment under this Title when the following

conditions are satisfied:

(1) The Commissioner has issued a notice of adjustment. See

Code Section 6234(a)(3).

(2) A petition for declaratory judgment is filed with the Court

within the period specified in Code Section 6234(c). See Code

Section 7502.

-MISC1-

EFFECTIVE DATE

Title XXX sets forth procedures for declaratory judgment actions

under section 6234 of this title, as added by section 1231(a) of

the Taxpayer Relief Act of 1997, Pub. L. 105-34, 111 Stat. 1020.

Section 6234 of this title provides for a declaratory judgment

relating to the treatment of items other than partnership items

with respect to an oversheltered return, and is effective with

respect to partnership tax years ending after Aug. 5, 1997.

Similarly, the Rules of Title XXX are effective with respect to

oversheltered return actions commenced with respect to partnership

tax years ending after Aug. 5, 1997.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 311 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XXX. - ACTIONS FOR DECLARATORY JUDGMENT RELATING TO TREATMENT

OF ITEMS OTHER THAN PARTNERSHIP ITEMS WITH RESPECT TO AN

OVERSHELTERED RETURN (FO

-HEAD-

Rule 311. Commencement of Action for Declaratory Judgment

(Oversheltered Return)

-STATUTE-

(a) Commencement of Action: An action for declaratory judgment

shall be commenced by filing a petition with the Court. See Rule

22, relating to the place and manner of filing the petition, and

Rule 32, relating to form of pleadings.

(b) Content of Petition: Every petition shall be entitled

''Petition for Declaratory Judgment (Oversheltered Return)'' and

shall comply with the requirements of Rule 34(b), or shall, in the

alternative, be substantially in accordance with Form 1 shown in

Appendix I, except that ''adjustment'' shall be substituted therein

for ''deficiency or liability''.

judgment shall be $60, payable at the time of filing.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 312 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XXX. - ACTIONS FOR DECLARATORY JUDGMENT RELATING TO TREATMENT

OF ITEMS OTHER THAN PARTNERSHIP ITEMS WITH RESPECT TO AN

OVERSHELTERED RETURN (FO

-HEAD-

Rule 312. Designation of Place of Trial

-STATUTE-

At the time of filing a petition for declaratory judgment with

respect to an oversheltered return, the petitioner shall file a

designation of place of trial in accordance with Rule 140.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 313 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XXX. - ACTIONS FOR DECLARATORY JUDGMENT RELATING TO TREATMENT

OF ITEMS OTHER THAN PARTNERSHIP ITEMS WITH RESPECT TO AN

OVERSHELTERED RETURN (FO

-HEAD-

Rule 313. Other Pleadings

-STATUTE-

(a) Answer: The Commissioner shall file an answer or shall move

with respect to the petition within the periods specified in and in

accordance with the provisions of Rule 36.

(b) Reply: For provisions relating to the filing of a reply, see

Rule 37.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 314 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XXX. - ACTIONS FOR DECLARATORY JUDGMENT RELATING TO TREATMENT

OF ITEMS OTHER THAN PARTNERSHIP ITEMS WITH RESPECT TO AN

OVERSHELTERED RETURN (FO

-HEAD-

Rule 314. Joinder of Issue in Action for Declaratory Judgment

(Oversheltered Return)

-STATUTE-

An action for declaratory judgment under this Title XXX shall be

deemed at issue as provided by Rule 38.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 315 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XXX. - ACTIONS FOR DECLARATORY JUDGMENT RELATING TO TREATMENT

OF ITEMS OTHER THAN PARTNERSHIP ITEMS WITH RESPECT TO AN

OVERSHELTERED RETURN (FO

-HEAD-

Rule 315. Disposition of Action for Declaratory Judgment

(Oversheltered Return)

-STATUTE-

Disposition of an oversheltered return action generally will be

by trial, conducted in accordance with the Rules contained in Title

XIV. In addition, an action for declaratory judgment may be decided

without a trial in accordance with the Rules contained in Title

XII.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 316 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XXX. - ACTIONS FOR DECLARATORY JUDGMENT RELATING TO TREATMENT

OF ITEMS OTHER THAN PARTNERSHIP ITEMS WITH RESPECT TO AN

OVERSHELTERED RETURN (FO

-HEAD-

Rule 316. Action for Declaratory Judgment (Oversheltered Return)

Treated as Deficiency Action

-STATUTE-

If, after the filing of a petition for declaratory judgment

relating to treatment of items other than partnership items with

respect to an oversheltered return for a taxable year but before

the Court makes a declaration, the treatment of any partnership

item for that taxable year is finally determined pursuant to Code

Section 6234(g)(4), or any such item ceases to be a partnership

item pursuant to Code Section 6231(b), and as a result of that

final determination or cessation, a deficiency can be determined

with respect to the items that are the subject of the notice of

adjustment, then the notice of adjustment shall be treated as a

notice of deficiency under Code Section 6212 and the petition shall

be treated as a petition in an action brought under Code Section

6213. See Code Section 6234(g)(3).

-End-

-CITE-

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

ACTIONS FOR DETERMINATION OF RELIEF FROM

JOINT AND SEVERAL LIABILITY ON A JOINT

RETURN (FOOTNOTE 1) 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

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

SEVERAL LIABILITY ON A JOINT RETURN (FOOTNOTE 1)

-HEAD-

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

SEVERAL LIABILITY ON A JOINT RETURN (FOOTNOTE 1)

-MISC1-

(FOOTNOTE 1) Title XXXI provided on an interim basis pending

formal publication in the Reports of the Court by the Government

Printing Office.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 320 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

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

SEVERAL LIABILITY ON A JOINT RETURN (FOOTNOTE 1)

-HEAD-

Rule 320. General

-STATUTE-

(a) Applicability: The Rules of this Title XXXI set forth the

provisions which apply to actions for the determination of relief

from joint and several liability on a joint return pursuant to Code

Section 6015. 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.

(b) Jurisdiction: The Court shall have jurisdiction of an action

for determination of relief from joint and several liability on a

joint return under this Title when the conditions of Code Section

6015 have been satisfied.

determination of relief from joint and several liability on a joint

return shall be prepared in the form and style set forth in Rule

23.

-MISC1-

EFFECTIVE DATE

Title XXXI sets forth procedures for actions under section

6015(e) of this title, as added by section 3201 of the Internal

Revenue Service Restructuring and Reform Act of 1998, Pub. L.

105-206, 112 Stat. 734. Section 6015(e) of this title provides for

the determination by the Tax Court of the appropriate relief

available to a taxpayer under that section, and is effective with

respect to any liability for tax arising after July 22, 1998, and

any liability for tax arising on or before such date but remaining

unpaid as of such date, except that the 2-year period for electing

the benefits of that section shall not expire before the date which

is 2 years after the date of the first collection activity after

July 22, 1998. Similarly, the Rules of Title XXXI are effective

with respect to actions for determination of relief from joint and

several liability on a joint return commenced with respect to any

liability for tax arising after July 22, 1998, and any liability

for tax arising on or before such date but remaining unpaid as of

such date.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 321 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

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

SEVERAL LIABILITY ON A JOINT RETURN (FOOTNOTE 1)

-HEAD-

Rule 321. Commencement of Action for Determination of Relief from

Joint and Several Liability on a Joint Return

-STATUTE-

(a) Commencement of Action: An action for determination of relief

from joint and several liability on a joint return is commenced by

filing a petition with the Court. See Rule 20, relating to

commencement of case; Rule 22, relating to the place and manner of

filing the petition; and Rule 32, relating to the form of

pleadings.

(b) Content of Petition: A petition filed pursuant to this Rule

shall be entitled ''Petition for Determination of Relief from Joint

and Several Liability on a Joint Return'' and shall contain the

following:

(1) The petitioner's name, legal residence, mailing address,

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

number).

(2) A statement of the facts upon which the petitioner relies

to support the jurisdiction of the Court and, as an attachment, a

copy of the Commissioner's notice of determination of the relief

available pursuant to Code Section 6015, if any.

(3) A statement of the facts upon which the petitioner relies

in support of the relief requested.

(4) A prayer setting forth the relief sought by the petitioner;

and

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

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

Court bar number.

A claim for reasonable litigation or administrative costs shall

not be included in the petition in an action for determination of

relief from joint and several liability on a joint return. For the

requirements as to claims for reasonable litigation or

administrative costs, see Rule 231.

of relief from joint and several liability on a joint return shall

be $60, payable at the time of filing.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 322 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

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

SEVERAL LIABILITY ON A JOINT RETURN (FOOTNOTE 1)

-HEAD-

Rule 322. Designation of Place of Trial

-STATUTE-

At the time of filing a petition for determination of relief from

joint and several liability on a joint return, the petitioner shall

file a designation of place of trial in accordance with Rule 140.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 323 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

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

SEVERAL LIABILITY ON A JOINT RETURN (FOOTNOTE 1)

-HEAD-

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

from Joint and Several Liability on a Joint Return

-STATUTE-

An action for determination of relief from joint and several

liability on a joint return shall be deemed at issue as provided by

Rule 38.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 324 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

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

SEVERAL LIABILITY ON A JOINT RETURN (FOOTNOTE 1)

-HEAD-

Rule 324. Other Pleadings

-STATUTE-

(a) Answer: (1) In General: The Commissioner shall file an answer

or shall move with respect to the petition within the periods

specified in and in accordance with the provisions of Rule 36.

(2) Additional Requirement for Answer: The answer shall

specifically state that notice has been provided to the other

individual filing the joint return that innocent spouse relief has

been requested.

(b) Reply: For provisions relating to the filing of a reply, see

Rule 37.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 325 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

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

SEVERAL LIABILITY ON A JOINT RETURN (FOOTNOTE 1)

-HEAD-

Rule 325. Notice and Intervention

-STATUTE-

(a) Notice: The Commissioner shall serve notice of the filing of

the petition on the other individual filing the joint return.

(b) Intervention: If the other individual filing the joint return

desires to intervene, then such individual shall file a notice of

intervention with the Court not later than 60 days after service of

the notice by the Commissioner of the filing of the petition,

unless the Court directs otherwise, and attach to the notice of

intervention a copy of such notice of filing. All new matters of

claim or defense in a notice of intervention shall be deemed

denied.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT TITLE XXXII. - LIEN

AND LEVY ACTIONS (FOOTNOTE 1) 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XXXII. - LIEN AND LEVY ACTIONS (FOOTNOTE 1)

-HEAD-

TITLE XXXII. - LIEN AND LEVY ACTIONS (FOOTNOTE 1)

-MISC1-

(FOOTNOTE 1) Title XXXII provided on an interim basis pending

formal publication in the Reports of the Court by the Government

Printing Office.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 330 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XXXII. - LIEN AND LEVY ACTIONS (FOOTNOTE 1)

-HEAD-

Rule 330. General

-STATUTE-

(a) Applicability: The Rules of this Title XXXII set forth the

provisions which apply to lien and levy actions under Code Sections

6320(c) and 6330(d). 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.

(b) Jurisdiction: The Court shall have jurisdiction of a lien or

levy action under this Title when the conditions of Code Section

6320(c) or 6330(d), as applicable, have been satisfied.

-MISC1-

EFFECTIVE DATE

Title XXXII sets forth procedures for actions under sections

6320(c) and 6330(d) of this title, as added by section 3401 of the

Internal Revenue Service Restructuring and Reform Act of 1998, Pub.

L. 105-206, 112 Stat. 746. Sections 6320(c) and 6330(d) of this

title provide for judicial review of determinations made under such

sections. Those sections are effective with respect to collection

actions initiated after Jan. 19, 1999, and the Rules of Title XXXII

likewise are effective with respect to lien and levy actions

commenced with respect to collection actions initiated after Jan.

19, 1999.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 331 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XXXII. - LIEN AND LEVY ACTIONS (FOOTNOTE 1)

-HEAD-

Rule 331. Commencement of Action

-STATUTE-

(a) Commencement of Action: A lien and levy action under Code

Sections 6320(c) and 6330(d) shall be commenced by filing a

petition with the Court. See Rule 20, relating to commencement of

case; Rule 22, relating to the place and manner of filing the

petition; and Rule 32, regarding the form of pleadings.

(b) Content of Petition: A petition filed pursuant to this Rule

shall be entitled ''Petition for Lien or Levy Action under Code

Section 6320(c) or 6330(d)'', as applicable, and shall contain the

following:

(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, the petitioner's 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). The

mailing address, legal residence, and principal place of

business, or principal office or agency, shall be stated as of

the date that the petition is filed.

(2) The date of the determination made by the Internal Revenue

Service Office of Appeals under Code Section 6320 or 6330, as

applicable (hereinafter the ''lien or levy determination''), and

the City and State of the Office which made such determination.

(3) The amount or amounts of the underlying tax liability, and

the year or years or other periods to which the lien or levy

determination relates.

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

the petitioner alleges to have been committed in the lien or levy

determination. 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

the petitioner bases each assignment of error.

(6) A prayer setting forth the 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) As an attachment, a copy of the lien or levy determination.

A claim for reasonable litigation or administrative costs shall

not be included in the petition in a lien and levy action. For the

requirements as to claims for reasonable litigation or

administrative costs, see Rule 231.

action shall be $60, payable at the time of filing.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 332 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XXXII. - LIEN AND LEVY ACTIONS (FOOTNOTE 1)

-HEAD-

Rule 332. Designation of Place of Trial

-STATUTE-

At the time of filing a petition for a lien and levy action, a

designation of place of trial shall be filed in accordance with

Rule 140.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 333 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XXXII. - LIEN AND LEVY ACTIONS (FOOTNOTE 1)

-HEAD-

Rule 333. Other Pleadings

-STATUTE-

(a) Answer: The Commissioner shall file an answer or shall move

with respect to the petition within the periods specified in and in

accordance with the provisions of Rule 36.

(b) Reply: For provisions relating to the filing of a reply, see

Rule 37.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 334 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

TITLE XXXII. - LIEN AND LEVY ACTIONS (FOOTNOTE 1)

-HEAD-

Rule 334. Joinder of Issue in Lien and Levy Actions

-STATUTE-

A lien and levy action under Code Sections 6320(c) and 6330(d)

shall be deemed at issue as provided by Rule 38.

-End-

-CITE-

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

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

App. I

-HEAD-

App. I

<img src="http://uscode.house.gov/images/code03/images/t26ai.gif"

width="576" height="407" alt="T.C. R. app. I">

-End-

-CITE-

26 USC Form 1 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

App. I

Form 1

-HEAD-

Form 1

<img src="http://uscode.house.gov/images/code03/images/t26f1p1.gif"

width="576" height="654" alt="T.C. R. form 1, page 1">

<img src="http://uscode.house.gov/images/code03/images/t26f1p2.gif"

width="576" height="304" alt="T.C. R. form 1, page 2">

-End-

-CITE-

26 USC Form 2 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

App. I

Form 2

-HEAD-

Form 2

<img src="http://uscode.house.gov/images/code03/images/t26f2.gif"

width="576" height="723" alt="T.C. R. form 2">

-End-

-CITE-

26 USC Form 3 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

App. I

Form 3

-HEAD-

Form 3

<img src="http://uscode.house.gov/images/code03/images/t26f3.gif"

width="576" height="550" alt="T.C. R. form 3">

-End-

-CITE-

26 USC Form 4 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

App. I

Form 4

-HEAD-

Form 4

<img src="http://uscode.house.gov/images/code03/images/t26f4.gif"

width="576" height="591" alt="T.C. R. form 4">

-End-

-CITE-

26 USC Form 5 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

App. I

Form 5

-HEAD-

Form 5

<img src="http://uscode.house.gov/images/code03/images/t26f5.gif"

width="576" height="371" alt="T.C. R. form 5">

-End-

-CITE-

26 USC Form 6 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

App. I

Form 6

-HEAD-

Form 6

<img src="http://uscode.house.gov/images/code03/images/t26f6.gif"

width="576" height="771" alt="T.C. R. form 6">

-End-

-CITE-

26 USC Form 7 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

App. I

Form 7

-HEAD-

Form 7

<img src="http://uscode.house.gov/images/code03/images/t26f7p1.gif"

width="576" height="812" alt="T.C. R. form 7, page 1">

<img src="http://uscode.house.gov/images/code03/images/t26f7p2.gif"

width="576" height="433" alt="T.C. R. form 7, page 2">

-End-

-CITE-

26 USC Form 8 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

App. I

Form 8

-HEAD-

Form 8

<img src="http://uscode.house.gov/images/code03/images/t26f8.gif"

width="576" height="821" alt="T.C. R. form 8">

-End-

-CITE-

26 USC Form 9 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

App. I

Form 9

-HEAD-

Form 9

<img src="http://uscode.house.gov/images/code03/images/t26f9.gif"

width="576" height="829" alt="T.C. R. form 9">

-End-

-CITE-

26 USC Form 10 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

App. I

Form 10

-HEAD-

Form 10

<img src="http://uscode.house.gov/images/code03/images/t26f1011.gif"

width="576" height="677" alt="T.C. R. forms 10 and 11">

-End-

-CITE-

26 USC Form 12 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

App. I

Form 12

-HEAD-

Form 12

<img src="http://uscode.house.gov/images/code03/images/t26f12.gif"

width="576" height="544" alt="T.C. R. form 12">

-End-

-CITE-

26 USC Form 13 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

App. I

Form 13

-HEAD-

Form 13

<img src="http://uscode.house.gov/images/code03/images/t26f13.gif"

width="576" height="682" alt="T.C. R. form 13">

-End-

-CITE-

26 USC App. II 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

App. II

-HEAD-

App. II

<img src="http://uscode.house.gov/images/code03/images/t26aiip1.gif"

width="576" height="758" alt="T.C. R. app.II, page 1">

<img src="http://uscode.house.gov/images/code03/images/t26aiip2.gif"

width="576" height="238" alt="T.C. R. app.II, page 2">

-MISC1-

INTERIM AMENDMENT

FOR INTERIM AMENDMENT OF THIS APPENDIX, SEE PROVISIONS SET OUT

AFTER APPENDIX IV BELOW.

-End-

-CITE-

26 USC App. III 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

App. III

-HEAD-

App. III

<img src="http://uscode.house.gov/images/code03/images/t26aiii.gif"

width="576" height="479" alt="T.C. R. app. III">

-End-

-CITE-

26 USC App. IV 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

App. IV

-HEAD-

App. IV

<img src="http://uscode.house.gov/images/code03/images/t26aiv.gif"

width="576" height="803" alt="T.C. R. app. IV">

-End-

-CITE-

26 USC INTERIM AMENDMENTS 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

INTERIM AMENDMENTS

-HEAD-

INTERIM AMENDMENTS

-MISC1-

The following represents the text of specific Rules with

amendments provided on an interim basis pending formal publication

in the Reports of the Court by the Government Printing Office.

-End-

-CITE-

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

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

INTERIM AMENDMENTS

TITLE V. - MOTIONS

-HEAD-

TITLE V. - MOTIONS

-End-

-CITE-

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

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

INTERIM AMENDMENTS

TITLE V. - MOTIONS

-HEAD-

Rule 55. Motion to Restrain Assessment or Collection or to Order

Refund of Amount Collected

-STATUTE-

A motion to restrain assessment or collection or to order refund

of amount collected may be filed with the Court only where a timely

petition has been filed with the Court. See Code Sections

6015(e)(B)(ii), (FOOTNOTE 1) 6213(a), 6225(b), 6246(b). For the

rules applicable to captions, signing, and other matters of form

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

(FOOTNOTE 1) So in original. Probably should be

''6015(e)(1)(B)(ii),''.

-MISC1-

EFFECTIVE DATE OF AMENDMENT

Amendments, insofar as they relate to section 6015(e)(1)(B)(ii)

of this title, effective for any liability for tax arising after

July 22, 1998, and any liability for tax arising on or before such

date but remaining unpaid as of July 22, 1998; insofar as they

relate to section 6213(a) of this title, are effective as of July

22, 1998; insofar as they relate to section 6225(b) of this title,

are effective for partnership tax years ending after Aug. 5, 1997;

and insofar as they relate to section 6246(b) of this title, are

effective for partnership tax years ending on or after Dec. 31,

1997.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT TITLE XIV. - TRIALS 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

INTERIM AMENDMENTS

TITLE XIV. - TRIALS

-HEAD-

TITLE XIV. - TRIALS

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 142 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

INTERIM AMENDMENTS

TITLE XIV. - TRIALS

-HEAD-

Rule 142. Burden of Proof

-STATUTE-

(a) General: (1) 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.

(2) See Code Section 7491 where credible evidence is introduced

by the taxpayer, or any item of income is reconstructed by the

Commissioner based on statistical information on unrelated

taxpayers, or any penalty, addition to tax, or additional amount is

determined by the Commissioner.

(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).

-MISC1-

EFFECTIVE DATE OF AMENDMENT

Amendment of par. (a) effective for court proceedings arising in

connection with examinations commencing after July 22, 1998; except

that in any case in which there is no examination, amendments apply

to court proceedings arising in connection with taxable periods or

events beginning or occurring after July 22, 1998.

-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

INTERIM AMENDMENTS

TITLE XVII. - SMALL TAX CASES

-HEAD-

TITLE XVII. - SMALL TAX CASES

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 171 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

INTERIM AMENDMENTS

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) $50,000 for any one taxable year in the case of income

taxes,

(2) $50,000 in the case of estate taxes,

(3) $50,000 for any one calendar year in the case of gift

taxes, or

(4) $50,000 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.

-MISC1-

EFFECTIVE DATE OF AMENDMENT

Amendments effective with respect to proceedings commenced after

July 22, 1998.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 173 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

INTERIM AMENDMENTS

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 $50,000 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.

-MISC1-

EFFECTIVE DATE OF AMENDMENT

Amendment effective with respect to proceedings commenced after

July 22, 1998.

-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

INTERIM AMENDMENTS

TITLE XVIII. - SPECIAL TRIAL JUDGES

-HEAD-

TITLE XVIII. - SPECIAL TRIAL JUDGES

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 182 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

INTERIM AMENDMENTS

TITLE XVIII. - SPECIAL TRIAL JUDGES

-HEAD-

Rule 182. Cases Involving $50,000 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 $50,000:

(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 $50,000 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 $50,000 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

$50,000, subject to such conditions and review as the Chief Judge

may provide.

-MISC1-

EFFECTIVE DATE OF AMENDMENT

Amendments effective with respect to proceedings commenced after

July 22, 1998.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 183 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

INTERIM AMENDMENTS

TITLE XVIII. - SPECIAL TRIAL JUDGES

-HEAD-

Rule 183. Cases Involving More Than $50,000

-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.

-MISC1-

EFFECTIVE DATE OF AMENDMENT

Amendment effective with respect to proceedings commenced after

July 22, 1998.

-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

INTERIM AMENDMENTS

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

INTERIM AMENDMENTS

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 certain retirement plans, the

value of certain gifts, the status of certain governmental

obligations, the eligibility of an estate with respect to

installment payments under section 6166, and the initial or

continuing qualification of certain exempt organizations or the

initial or continuing classification of certain private

foundations. For the Rules which apply to declaratory judgment

actions relating to treatment of items other than partnership items

with respect to an oversheltered return, see the Rules contained in

Title XXX. 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) A ''gift'' is any transfer of property that was shown on

the return of tax imposed by Chapter 12 or disclosed on such

return or in any statement attached to such return.

(3) ''Governmental obligation'' means an obligation the status

of which under Code Section 103(a) is in issue.

(4) An ''estate'' is any estate whose initial or continuing

eligibility with respect to the deferral and installment payment

election under Code Section 6166 is in issue.

(5) ''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).

(6) ''Private foundation'' is an organization described in Code

Section 509(a).

(7) ''Private operating foundation'' is an organization

described in Code Section 4942(j)(3).

(8) 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.

(9) A ''determination'' means -

(A) A determination with respect to the initial or continuing

qualification of a retirement plan;

(B) A determination of the value of any gift;

obligations are described in Code Section 103(a);

(D) A determination as to whether, with respect to an estate,

an election may be made under Code Section 6166 or whether the

extension of time for payment of estate tax provided in Code

section (FOOTNOTE 1) 6166 has ceased to apply.

(FOOTNOTE 1) So in original. Probably should be capitalized.

(E) A determination 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) 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.

(11) ''Action for declaratory judgment'' is either a retirement

plan action, a gift valuation action, a governmental obligation

action, an estate tax installment payment 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 relating

to the initial or continuing qualification of a retirement

plan.

(B) A ''gift valuation action'' means an action for

declaratory judgment provided for in Code Section 7477 relating

to the valuation of a gift.

declaratory judgment provided for in Code Section 7478 relating

to the status of certain prospective governmental obligations.

(D) An ''estate tax installment payment action'' means an

action for declaratory judgment provided for in Code Section

7479 relating to the eligibility of an estate with respect to

installment payments under Code Section 6166.

(E) An ''exempt organization action'' means a declaratory

judgment action provided for in Code Section 7428 relating to

the initial or continuing qualification of an organization as

an exempt organization, or relating to the initial or

continuing classification of an organization as a private

foundation or a private operating foundation.

(12) ''Administrative record'' includes, where applicable, 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.

(13) ''Party'' includes a petitioner and the respondent

Commissioner of Internal Revenue. In a retirement plan action, an

intervenor is also a party. In a gift valuation action, only the

donor may be a petitioner. In a governmental obligation action,

only the prospective issuer may be a petitioner. In an estate

tax installment payment action, a person joined pursuant to Code

Section 7479(b)(1)(B) is also a party. In an exempt organization

action, only the organization may be a petitioner.

(14) ''Declaratory Judgment'' is the decision of the Court in a

retirement plan action, a gift valuation action, a governmental

obligation action, an estate tax installment payment 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 either

a request for determination as to the status of prospective

governmental obligations or a request for determination as to the

initial or continuing eligibility of an estate with respect to

installment payments under Code Section 6166) 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). In the case of a

gift valuation action, the Court has jurisdiction if the

Commissioner has issued a notice of determination. See Code

Section 7477(a).

(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 in Code Section 7476(b)(5) with

respect to a retirement plan action, or the period specified in

Code Section 7477(b)(3) with respect to a gift valuation action,

or the period specified in Code Section 7478(b)(3) with respect

to a governmental obligation action, or the period specified in

Code Section 7479(b)(3) with respect to an estate tax installment

payment action, or the period specified in 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.

-MISC1-

EFFECTIVE DATE OF AMENDMENT

Amendments to Title XXI set forth procedures for declaratory

judgment actions under sections 7477 and 7479 of this title, as

added by sections 506(c)(1) and 505(a), respectively, of the

Taxpayer Relief Act of 1997, Pub. L. 105-34, 111 Stat. 854. Section

7477 of this title provides for a declaratory judgment relating to

the valuation of a gift and is effective for gifts made after Aug.

5, 1997. Section 7479 of this title provides for a declaratory

judgment relating to the eligibility of an estate with respect to

installment payments under section 6166 of this title and is

effective with respect to estates of decedents dying after Aug. 5,

1997. The amendments to the Rules of Title XXI with respect to gift

valuation actions are effective with respect to gifts made after

Aug. 5, 1997. The amendments with respect to estate tax installment

payment actions are effective with respect to estates of decedents

dying after Aug. 5, 1997. The amendment with respect to

oversheltered return actions is effective with respect to

oversheltered return actions commenced with respect to partnership

tax years ending after Aug. 5, 1997.

-End-

-CITE-

26 USC APPENDIX - RULES OF TAX COURT Rule 211 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

TITLE 26 - APPENDIX

INTERIM AMENDMENTS

TITLE XXI. - DECLARATORY JUDGMENTS

-HEAD-

Rule 211. Commencement of Action for Declaratory Judgment

-STATUTE-

(a) Commencement of Action: An action for declaratory judgment

shall be commenced by filing a petition with the Court. See Rule

22, relating to the place and manner of filing the petition, and

Rule 32, relating to form of pleadings.

(b) Content of Petition: Every petition shall be entitled

''Petition for Declaratory Judgment (Retirement Plan)'', ''Petition

for Declaratory Judgment (Gift Valuation)'', ''Petition for

Declaratory Judgment (Governmental Obligation)'', ''Petition for

Declaratory Judgment (Estate Tax Installment Payment)'', or

''Petition for Declaratory Judgment (Exempt Organization)'', as the

case may be. Each such petition shall contain the allegations

described in paragraph (c), (d), (e), (f), or (g) of this Rule. A

claim for reasonable litigation or administrative costs shall not

be included in the petition in a declaratory judgment action. For

the requirements as to claims for reasonable litigation or

administrative costs, see Rule 231.

retirement plan action shall contain:

(1) All Petitions: All petitions in retirement plan actions

shall contain the following:

(A) The petitioner's name and address, and the name and

principal place of business, or principal office or agency of

the employer at the time the petition is filed; and

(B) The office of the Internal Revenue Service with which the

request for determination, if any, was filed and the date of

such filing.

(2) Employer Petitions: In addition to including the

information described in paragraph (c)(1) of this Rule, a

petition filed by an employer shall also contain:

(A) A separate numbered paragraph stating that the employer

has complied with the requirements of the regulations issued

under Code Section 7476(b)(2) with respect to notice to other

interested parties;

(B) A separate numbered paragraph stating that the employer

has exhausted the employer's administrative remedies within the

Internal Revenue Service;

plan has been put into effect in accordance with Code Section

7476(b)(4);

(D) Where the Commissioner has issued a notice of

determination that the retirement plan does not qualify -

(i) the date of the notice of the Commissioner's

determination,

(ii) a copy of such notice of determination,

(iii) in a separate numbered paragraph, a clear and concise

assignment of each error, set forth in a separate lettered

subparagraph, which the employer alleges to have been

committed by the Commissioner in the determination, and

(iv) a statement of facts upon which the petitioner relies

to support each such claim;

(E) Where the Commissioner has not issued a notice of

determination with respect to the qualification of the

retirement plan, separate numbered paragraphs stating that -

(i) the requested determination is of the type described in

Code Section 7476(a)(1) or (2),

(ii) no determination has been made by the Commissioner in

response thereto, and

(iii) the retirement plan does qualify;

(F) An appropriate prayer for relief; and

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

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

counsel's Tax Court bar number.

(3) Petitions Filed by Plan Administrators: In addition to

including the information specified in paragraph (c)(1) of this

Rule, a petition filed by a plan administrator shall contain:

(A) The name, address, and principal place of business, or

principal office or agency, of the employer who is required to

contribute under the plan; and

(B) In separate numbered paragraphs, the statements or

information required in the case of employer petitions in

paragraph (c)(2) of this Rule.

(4) Employee Petitions: In addition to including the

information specified in paragraph (c)(1) of this Rule, a

petition filed by an employee shall also contain:

(A) A separate numbered paragraph setting forth a statement

that the employee has qualified as an interested party in

accordance with the regulations issued under Code Section

7476(b)(1);

(B) In separate numbered paragraphs, the statements described

in subparagraph (2)(B) and (C) of paragraph (c) of this Rule;

determination that the retirement plan does not qualify, a copy

of such notice of determination, and in separate numbered

paragraphs, the statements described in subparagraph (2)(D)(i),

(iii), and (iv) of paragraph (c) of this Rule;

(D) Where the Commissioner has issued a notice of

determination that a retirement plan does qualify, a copy of

such notice of determination, and in separate numbered

paragraphs, the date of such notice of determination, and a

clear and concise statement of each ground, set forth in a

separate lettered subparagraph, upon which the employee relies

to assert that such plan does not qualify and the facts to

support each ground;

(E) Where the Commissioner has not issued a notice of

determination with respect to the qualification of the

retirement plan, a statement, in a separate numbered paragraph,

as to whether the retirement plan qualifies -

(i) if the employee alleges that the retirement plan does

qualify, such paragraph shall also include the statements

described in paragraph (c)(2)(E) of this Rule, or

(ii) if the employee alleges that the retirement plan does

not qualify, in addition to the statements described in

paragraph (c)(2)(E) of this Rule, such paragraph shall also

include a clear and concise statement of each ground, in a

separate lettered subparagraph, upon which the employee

relies to support the allegation that such plan does not

qualify and the facts relied upon to support each ground; and

(F) In separate numbered paragraphs, the statements described

in paragraph (c)(2)(F) and (G) of this Rule.

(5) Petitions Filed by the Pension Benefit Guaranty

Corporation: In addition to including the information specified

in paragraph (c)(1) of this Rule, a petition filed by the Pension

Benefit Guaranty Corporation shall also contain in separate

numbered paragraphs the statements described in paragraph

(c)(4)(B), (C), (D), (E), and (F) of this Rule.

(d) Petition in Gift Valuation Action: The petition in a gift

valuation action shall contain:

(1) The petitioner's name, legal residence, mailing address,

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

employer identification number);

(2) A statement that the petitioner is the donor of a gift

described in Code Section 7477(a);

(3) A statement that the petitioner has exhausted all

administrative remedies within the Internal Revenue Service:

(4) With respect to the Commissioner's notice of determination

(A) the date of the notice of determination;

(B) a copy of the notice of determination;

statement of each error, in separate lettered subparagraphs,

which the petitioner alleges to have been committed by the

Commissioner in the determination; and

(D) a statement of facts upon which the petitioner relies to

support each such claim;

(5) An appropriate prayer for relief; and

(6) The signature, mailing address, and telephone number of the

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

Court bar number.

(e) Petition in Governmental Obligation Action: The petition in a

governmental obligation action shall contain:

(1) The petitioner's name and address;

(2) The office of the Internal Revenue Service with which the

request for determination was filed and the date of such filing;

(3) A statement that the petitioner is a prospective issuer of

governmental obligations described in Code Section 103(a) which

has adopted an appropriate resolution in accordance with State or

local law authorizing the issuance of such obligations;

(4) A statement that the petitioner has exhausted its

administrative remedies;

(5) Where the Commissioner has issued a determination -

(A) the date of the notice of determination;

(B) a copy of such notice of determination;

statement of each error, in separate lettered subparagraphs,

which the petitioner alleges to have been committed by the

Commissioner in the determination; and

(D) a statement of facts upon which the petitioner relies to

support each such claim;

(6) Where the Commissioner has not issued a notice of

determination, separate numbered paragraphs stating that -

(A) no such determination has been made by the Commissioner;

and

(B) the prospective governmental obligations are described in

Code Section 103(a);

(7) An appropriate prayer for relief; and

(8) The signature, mailing address, and telephone number of the

petitioner or its counsel, as well as counsel's Tax Court bar

number.

(f) Petition in Estate Tax Installment Payment Action: The

petition in an estate tax installment payment action shall contain:

(1) All Petitions:

(A) The petitioner's name and address;

(B) The decedent's name, legal residence at the date of

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

or employer identification number) and the jurisdiction in

which the estate was admitted to probate;

request for determination, if any, was filed and the date of

such filing; and

(D) A statement that the petitioner has exhausted all

available administrative remedies within the Internal Revenue

Service;

(E) Where the Commissioner has issued a determination either

that the estate may not make the election under Code Section

6166 or that the extension of time for payment of tax provided

in Code Section 6166 has ceased to apply with respect to the

estate -

(i) the date of the notice of the Commissioner's

determination,

(ii) a copy of such notice of determination,

(iii) in a separate numbered paragraph, a clear and concise

assignment of each error, set forth in a separate lettered

subparagraph, which the petitioner alleges to have been

committed by the Commissioner in the determination, and

(iv) a statement of facts upon which the petitioner relies

to support each such claim;

(F) Where the Commissioner has not issued a notice of

determination as to the initial or continuing eligibility of

the estate with respect to installment payments under Code

Section 6166, separate numbered paragraphs stating that -

(i) the requested determination is of the type described in

Code Section 7479(a)(1) or (2),

(ii) no determination has been made by the Commissioner in

response thereto, and

(iii) the estate is eligible;

(G) An appropriate prayer for relief; and

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

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

Court bar number.

(2) Petitions Filed by Executors: In addition to including the

information specified in paragraph (f)(1) of this Rule, a

petition filed by an estate's executor shall contain a separate

numbered paragraph stating that the petition has been filed on

behalf of an executor.

(3) Petitions Filed by Persons Who Have Assumed an Obligation

to Make Payments Under Code Section 6166: In addition to

including the information specified in paragraph (f)(1) of this

Rule, a petition filed by a person, or persons, who has, or have,

assumed an obligation to make payments under Code Section 6166

with respect to an estate shall also contain:

(A) A separate numbered paragraph stating that the person, or

persons, has, or have, assumed an obligation to make payments

under Code Section 6166 with respect to the estate; and

(B) In a separate numbered paragraph, the name and address of

each other person who has assumed such obligation and is not a

party to the action.

(g) Petition in Exempt Organization Action: The petition in an

exempt organization action shall contain:

(1) The petitioner's name and principal place of business or

principal office or agency;

(2) The date upon which the request for determination, if any,

was mailed to the Internal Revenue Service, and the office to

which it was mailed;

(3) A statement that the petitioner is an exempt organization

or a private foundation or a private operating foundation, as the

case may be, the qualification or classification of which is at

issue;

(4) A statement that the petitioner has exhausted its

administrative remedies within the Internal Revenue Service;

(5) Where the Commissioner has issued a determination -

(A) the date of the notice of determination;

(B) a copy of such notice of determination;

statement of each reason, in separate lettered subparagraphs,

why the determination is erroneous; and

(D) a statement of facts upon which petitioner relies to

support each of such reasons;

(6) Where the Commissioner has not issued a notice of

determination, separate numbered paragraphs stating that -

(A) no such determination has been made by the Commissioner;

and

(B) the organization is qualified under Code Section

501(c)(3) or 170(c)(2), or should be classified with respect to

Code Section 509(a) or 4942(j)(3) in the manner set forth by

the petitioner in its request for determination;

(7) An appropriate prayer for relief; and

(8) The signature, mailing address, and telephone number of the

petitioner or its counsel, as well as counsel's Tax Court bar

number.

(h) Service: For the provisions relating to service of the