28 USC App Fed R App P Rule 14: Applicability of Other Rules to the Review of a Tax Court Decision
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28 USC App Fed R App P Rule 14: Applicability of Other Rules to the Review of a Tax Court Decision
From Title 28-AppendixFEDERAL RULES OF APPELLATE PROCEDURETITLE III-REVIEW OF A DECISION OF THE UNITED STATES TAX COURT
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Rule 14. Applicability of Other Rules to the Review of a Tax Court Decision

All provisions of these rules, except Rules 4–9, 15–20, and 22–23, apply to the review of a Tax Court decision.

(As amended Apr. 24, 1998, eff. Dec. 1, 1998.)

Notes of Advisory Committee on Rules-1967

The proposed rule continues the present uniform practice of the circuits of regulating review of decisions of the Tax Court by the general rules applicable to appeals from judgments of the district courts.

Committee Notes on Rules-1998 Amendment

The language of the rule is amended to make the rule more easily understood. In addition to changes made to improve the understanding, the Advisory Committee has changed language to make style and terminology consistent throughout the appellate rules. These changes are intended to be stylistic only.

Cross References

Courts of review; jurisdiction and venue, see section 7482 of Title 26, Internal Revenue Code.

Finality of decision on mandate of court of appeals, see section 7481 of Title 26.

Notice of appeal, see section 7483 of Title 26.

Rules of practice before the United States Tax Court, see Title 26, Appendix, Internal Revenue Code.