Rule 55. Motion to Restrain Assessment or Collection or to Order Refund of Amount Collected
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),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).
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.