TITLE 26-APPENDIX
RULES OF PRACTICE AND PROCEDURE OF THE UNITED STATES TAX COURT
(As amended to January 4, 1995)
TITLE I.-SCOPE OF RULES; CONSTRUCTION; EFFECTIVE DATE; DEFINITIONS
Rule
1.
Scope of Rules and Construction.
2.
Effective Date.
3.
Definitions.
TITLE II.-THE COURT
10.
Name, Office, and Sessions.
11.
Payments to Court.
12.
Court Records.
13.
Jurisdiction.
TITLE III.-COMMENCEMENT OF CASE; SERVICE AND FILING OF PAPERS; FORM AND STYLE OF PAPERS; APPEARANCE AND REPRESENTATION; COMPUTATION OF TIME
20.
Commencement of Case.
21.
Service of Papers.
22.
Filing.
23.
Form and Style of Papers.
24.
Appearance and Representation.
25.
Computation of Time.
TITLE IV.-PLEADINGS
30.
Pleadings Allowed.
31.
General Rules of Pleading.
32.
Form of Pleadings.
33.
Signing of Pleadings.
34.
Petition.
35.
Entry on Docket.
36.
Answer.
37.
Reply.
38.
Joinder of Issue.
39.
Pleading Special Matters.
40.
Defenses and Objections Made by Pleading or Motion.
41.
Amended and Supplemental Pleadings.
TITLE V.-MOTIONS
50.
General Requirements.
51.
Motion for More Definite Statement.
52.
Motion to Strike.
53.
Motion to Dismiss.
54.
Timely Filing and Joinder of Motions.
55.
Motion to Restrain Assessment or Collection.
56.
Motion for Review of Jeopardy Assessment or Jeopardy Levy.
57.
Motion for Review of Proposed Sale of Seized Property.
58.
Miscellaneous.
TITLE VI.-PARTIES
60.
Proper Parties; Capacity.
61.
Permissive Joinder of Parties.
62.
Misjoinder of Parties.
63.
Substitution of Parties; Change or Correction in Name.
TITLE VII.-DISCOVERY
70.
General Provisions.
71.
Interrogatories.
72.
Production of Documents and Things.
73.
Examination by Transferees.
74.
Depositions for Discovery Purposes-Upon Consent of Parties.
75.
Depositions for Discovery Purposes-Without Consent of Parties in Certain Cases.
76.
Deposition of Expert Witnesses.
TITLE VIII.-DEPOSITIONS
80.
General Provisions.
81.
Depositions in Pending Case.
82.
Depositions Before Commencement of Case.
83.
Depositions After Commencement of Trial.
84.
Depositions Upon Written Questions.
85.
Objections, Errors, and Irregularities.
TITLE IX.-ADMISSIONS AND STIPULATIONS
90.
Requests for Admission.
91.
Stipulations for Trial.
92.
Cases Consolidated for Trial.
TITLE X.-GENERAL PROVISIONS GOVERNING DISCOVERY, DEPOSITIONS, AND REQUESTS FOR ADMISSION
100.
Applicability.
101.
Sequence, Timing, and Frequency.
102.
Supplementation of Responses.
103.
Protective Orders.
104.
Enforcement Action and Sanctions.
TITLE XI.-PRETRIAL CONFERENCES
110.
Pretrial Conferences.
TITLE XII.-DECISION WITHOUT TRIAL
120.
Judgment of the Pleadings.
121.
Summary Judgment.
122.
Submission Without Trial.
123.
Default and Dismissal.
124.
Voluntary Binding Arbitration.
TITLE XIII.-CALENDARS AND CONTINUANCES
130.
Motions and Other Matters.
131.
Report Calendars.
132.
Trial Calendars.
133.
Special or Other Calendars.
134.
Continuances.
TITLE XIV.-TRIALS
140.
Place of Trial.
141.
Consolidation; Separate Trials.
142.
Burden of Proof.
143.
Evidence.
144.
Exceptions Unnecessary.
145.
Exclusion of Proposed Witnesses.
146.
Determination of Foreign Law.
147.
Subpoenas.
148.
Fees and Mileage.
149.
Failure to Appear or to Adduce Evidence.
150.
Record of Proceedings.
151.
Briefs.
152.
Oral Findings of Fact or Opinion.
TITLE XV.-DECISION
155.
Computation by Parties for Entry of Decision.
156.
Estate Tax Deduction Developing at or After Trial.
157.
Motion to Retain File in Estate Tax Case Involving Section 6166 Election.
TITLE XVI.-POST-TRIAL PROCEEDINGS
160.
Harmless Error.
161.
Motion for Reconsideration of Findings or Opinion.
162.
Motion to Vacate or Revise Decision.
163.
No Joinder of Motions Under Rules 161 and 162.
TITLE XVII.-SMALL TAX CASES
170.
General.
171.
Small Tax Case Defined.
172.
Election of Small Tax Case Procedure.
173.
Discontinuance of Proceedings.
174.
Representation.
175.
Pleadings.
176.
Preliminary Hearings.
177.
Trial.
178.
Transcripts of Proceedings.
179.
Number of Copies of Papers.
TITLE XVIII.-SPECIAL TRIAL JUDGES
180.
Assignment.
181.
Powers and Duties.
182.
Cases Involving $10,000 or Less.
183.
Cases Involving More than $10,000.
TITLE XIX.-APPEALS
190.
How Appeal Taken.
191.
Preparation of the Record on Appeal.
192.
Bond to Stay Assessment and Collection.
193.
Appeals from Interlocutory Orders.
TITLE XX.-PRACTICE BEFORE THE COURT
200.
Admission to Practice and Periodic Registration Fee.
201.
Conduct of Practice Before the Court.
202.
Disqualification, Suspension, or Disbarment.
TITLE XXI.-DECLARATORY JUDGMENTS
210.
General.
211.
Commencement of Action for Declaratory Judgment.
212.
Designation of Place for Submission to the Court.
213.
Other Pleadings.
214.
Joinder of Issue in Action for Declaratory Judgment.
215.
Joinder of Parties.
216.
Intervention in Retirement Plan Actions.
217.
Disposition of Actions for Declaratory Judgment.
218.
Procedure in Actions Heard by a Special Trial Judge of the Court.
TITLE XXII.-DISCLOSURE ACTIONS
220.
General.
221.
Commencement of Disclosure Action.
222.
Designation of Place of Hearing.
223.
Other Pleadings.
224.
Joinder of Issue.
225.
Intervention.
226.
Joinder of Parties.
227.
Anonymous Parties.
228.
Confidentiality.
229.
Burden of Proof.
229A.
Procedure in Actions Heard by a Special Trial Judge of the Court.
TITLE XXIII.-CLAIMS FOR LITIGATION AND ADMINISTRATIVE COSTS
230.
General.
231.
Claims for Litigation and Administrative Costs.
232.
Disposition of Claims for Litigation and Administrative Costs.
233.
Miscellaneous.
TITLE XXIV.-PARTNERSHIP ACTIONS
240.
General.
241.
Commencement of Partnership Action.
242.
Designation of Place of Trial.
243.
Other Pleadings.
244.
Joinder of Issue in Partnership Action.
245.
Intervention and Participation.
246.
Service of Papers.
247.
Parties.
248.
Settlement Agreements.
249.
Action for Adjustment of Partnership Items Treated as Action for Readjustment of Partnership Items.
250.
Appointment and Removal of the Tax Matters Partner.
251.
Decisions.
TITLE XXV.-SUPPLEMENTAL PROCEEDINGS
260.
Proceeding to Enforce Overpayment Determination.
261.
Proceeding to Redetermine Interest on Deficiency.
262.
Proceeding to Modify Decision in Estate Tax Case Involving Section 6166 Election.
TITLE XXVI.-ACTIONS FOR ADMINISTRATIVE COSTS
270.
General.
271.
Commencement of Action for Administrative Costs.
272.
Other Pleadings.
273.
Joinder of Issue in Action for Administrative Costs.
274.
Applicable Small Tax Case Rules.
Appendices
I.
Forms.
II.
Section 7463, Internal Revenue Code of 1986.
III.
Fees and Charges.
IV.
Places of Trial.