26 USC App Rule 274: Applicable Small Tax Case Rules
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26 USC App Rule 274: Applicable Small Tax Case Rules
From Title 26-AppendixTITLE XXVI.-ACTIONS FOR ADMINISTRATIVE COSTS

Rule 274. Applicable Small Tax Case Rules

Proceedings in an action for administrative costs shall be governed by the provisions of the following Small Tax Case Rules (see Rule 170) with respect to the matters to which they apply: Rule 174 (representation); Rule 176 (preliminary hearings); Rule 177 (trial); Rule 178 (transcript of proceedings); and Rule 179 (number of copies of papers).

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