26 USC App Rule 55: Motion to Restrain Assessment or Collection
From Title 26-AppendixTITLE V.-MOTIONS
Rule 55. Motion to Restrain Assessment or Collection
A motion to restrain assessment or collection where a petition has been filed with this Court, made pursuant to Code Section 6213(a), shall include as exhibits a copy of each notice of assessment and each collection notice in respect of which the motion is filed. For the rules applicable to captions, signing, and other matters of form and style of motions, see Rule 50(a).