Rule 11. Payments to Court

All payments to the Court for fees or charges of the Court shall be made either in cash or by check, money order, or other draft made payable to the order of "Clerk, United States Tax Court," and shall be mailed or delivered to the Clerk of the Court at Washington, D.C. For the Court's address, see Rule 10(e). For particular payments, see Rules 12(c) (copies of Court records), 20(b) (filing of petition), 175(a)(2) (small tax cases), 200(e) (application to practice before Court), 200(i) (periodic registration fee), 271(c) (filing of petition for administrative costs), and 281(c) (filing of petition for review of failure to abate interest). For fees and charges payable to the Court, see Appendix III.

Effective Date of Amendment

Amendment of Rule effective with respect to actions for review of Commissioner's failure to abate interest pertaining to requests for abatement after July 30, 1996.