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USA Tax Court Rules ofPractice and Procedure

The pages noted below represent the Tax Court Rules of Practice and Procedure in their entirety through all enhancements and amendments. They are the official documents released by the UNITED STATE Tax Court.

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Downpack all the Rules in one file. 297 pages; (1.6 megs)

UNITED STATE Tax Court Rules by Title

Title I: Scope of Rules; Rules 1-3PDF format; - 2 pages;(92k)Construction; Effective Date; Definitions.Rule 1: See New Rules.Rule 2: Effective DateRule 3: Definitions

Title II: The Court. Rules 10-13PDF format; 3 pages;(28k)Rule 10: Name, Office, and also SessionsRule 11: Payments to CourtRule 12: Court RecordsRule 13: Jurisdiction

Title III: Commencement of Case;Service and Filing of Papers: Form and Style of Papers;Appearance and Representation; Computation of Time. Rules 20-25PDF format; 9 pages;(48k)Rule 20: Commencement of CaseRule 21: Service of PapersRule 22: FilingRule 23: Form & Format of PapersRule 24: Appearance & RepresentationRule 25: Computation of Time

Title IV: Pleadings. Rules 30-41PDF format; 10 pages;(491k)Rule 30: Pleadings AllowedRule 31: General Rules of PleadingRule 32: Form of PleadingsRule 33: Signing of PleadingsRule 34: PetitionRule 35: Entry on DocketRule 36: Answer:Rule 37: ReplyRule 38: Joinder of IssueRule 39: Pleading Special MattersRule 40: Defenses and also Objections Made by Pleading or MotionRule 41: Amfinished and also Supplepsychological Pleadings

Title V: Motions. Rules 50-58PDF format; 10 pages;(48k)Rule 50: General RequirementsRule 51: Motion for More Definitive StatementRule 52: Motion to StrikeRule 53: Motion to DismissRule 54: Timely Filing & Joinder of MotionsRule 55: Motion to Restrain Assessment or CollectionRule 56: Motion for Recheck out of Jeopardy Assessment or Jeopardy LevyRule 57: Motion for Recheck out of Proposed Sale of Seized PropertyRule 58: Miscellaneous

Title VI: Parties. Rules 60-63PDF format; 3 pages;(31k)Rule 60: Appropriate Parties; CapacityRule 61: Permissive Joinder of PartiesRule 62: Misjoinder of PartiesRule 63: Substitution of Parties: Change or Correction in Name

Title VII: Discoextremely. Rules 70-76PDF format; 12 pages;(57k)Rule 70: General ProvisionsRule 71: InterrogatoriesRule 72: Production of Documents and ThingsRule 73: Examicountry by TransfereesRule 74: Depositions for Discovery Purposes - Upon Consent out of PartiesRule 75: Depositions for Discoexceptionally Purposes - Without Consent out of Partiesin Certain CasesRule 76: Deplace of Expert Witnesses

Title VIII: Depositions. Rules 80-85PDF format; 12 pages;(52k)Rule 80: General ProvisionsRule 81: Depositions in Pfinishing CaseRule 82: Depositions Before Commencement of CaseRule 83: Depositions After Commencement of TrialRule 84: Deplace Upon Written QuestionsRule 85: Objections, Errors, and Irregularities

Title IX: Admissions and also Stipulations. Rules 90-92PDF format; 7 pages;(40k)Rule 90: Requests for AdmissionRule 91: Stipulation for TrialRule 92: Cases Consolidated for Trial

Title X: General Provisions Governing Discoincredibly, Depositions, and also Researches for Adobjectives. Rules 100-104PDF format; 5 pages;(30k)Rule 100: ApplicabilityRule 101: Sequence, Timing, & FrequencyRule 102: Supplementation of ResponsesRule 103: Protective OrdersRule 104: Enforcement Actions & Sanctions

Title XI: Pretrial Conferences. Rule 110PDF format; 1 page;(19k)Rule 110: Pretrial Conferences

Title XII: Decision Without Trial. Rules 120-124PDF format; 5 pages;(36k)Rule 120: Judgment on the PleadingsRule 121: Overview JudgmentRule 122: Submission Without TrialRule 123: Default & DismissalRule 124: Voluntary Binding Arbitration

Title XIII: Calendars and Continuances. Rules 130-133PDF format; 2 pages;(23k)Rule 130: Motions & Other MattersRule 131: Trial CalendarsRule 132: Special or Other CalendarsRule 133: Continuances

Title XIV: Trials. Rules 140-152PDF format; 12 pages;(53k)Rule 140: Place of TrialRule 141: Consolidation; Separate TrialsRule 142: Burden of ProofRule 143: EvidenceRule 144: Exceptions UnnecessaryRule 145: Exclusion of Proposed WitnessesRule 146: Determicountry of Fopower LawRule 147: SubpoenasRule 148: Fees and MileageRule 149: Failure to Appear or to Adduce EvidenceRule 150: Record of ProceedingsRule 151: BriefsRule 152: Oral Findings of Fact or Opinion

Title XV: Decision. Rules 155-157PDF format; 2 pages;(23k)Rule 155: Computation by Parties for Entry of DecisionRule 156: Estate Tax Deduction Developing At or After TrialRule 157: Motion to Retain Documents in Estate Tax Case Involving Section 6166; Election

Title XVI: Post-Trial Proceedings. Rules 160-163PDF format; 1 pages;(18k)Rule 160: Harmless ErrorRule 161: Motion for Reconsideration of Findings or OpinionRule 162: Motion to Vacate or Revise DecisionRule 163: No Joinder of Motions Under Rules 161 & 162

Title XVII: Small Tax Cases. Rules 170-179PDF format; 3 pages;(31k)Rule 170: GeneralRule 171: Election of Small Tax Case ProcedureRule 172: RepresentationRule 173: Pleadings - See Notice of Proposed AmendmentsRule 174: TrialRule 175: Number of Copies of Papers

Title XVIII: Special Trial Judges. Rules 180-183PDF format; 3 pages;(28k)Rule 180: AssignmentRule 181: Powers and also DutiesRule 182: Cases in Which the Special Trial Judge Is Authorized To Make the Decision - AMENDED: See New Rules.Rule 183: Other Cases - AMENDED: See New Rules.

Title XIX: Appeals. Rules 190-193PDF format; 2 pages;(29k)Rule 190: How Appeal TakenRule 191: Preparation of the Record on AppealRule 192: Bond to Stay Assessment & CollectionRule 193: Appeals from Interlocutory Orders

Title XX: Practice Before the Court. Rules 200-202PDF format; 6 pages;(425k)Rule 200: AMENDED: See New RulesRule 201: Conduct of Practice Before the CourtRule 202: AMENDED: See New Rules

Title XXI: Declaratory Judgements. Rules 210-218PDF format; 16 pages;(69k)Rule 210: GeneralRule 211: Commencement of Action for Declaratory JudgmentRule 212: Designation of Place for Submission to the CourtRule 213: Other PleadingsRule 214: Joinder of Issue in Action for Declaratory JudgmentRule 215: Joinder of PartiesRule 216: Intervention in Retirement Plan ActionsRule 217: Disposition of Actions for Declaratory JudgmentRule 218: Procedure in Actions Heard by a Special Trial Judge of the Court

Title XXII: Disclosure Actions. Rules 220-229APDF format; 13 pages;(44k)Rule 220: GeneralRule 221: Commencement of Disclocertain ActionRule 222: Designation of Place of HearingRule 223: Other PleadingsRule 224: Joinder of IssueRule 225: InterventionRule 226: Joinder of PartiesRule 227: Anonymous PartiesRule 228: ConfidentialityRule 229: Burden of ProofRule 229A: Procedure in Actions Heard by a Special Trial Judge of the Court

Title XXIII: Claims for Litigation and also Administrative Costs. Rules 230-233PDF format; 7 pages;(39k)Rule 230: GeneralRule 231: Clintends for Litigation & Administrative CostsRule 232: Disposition of Claims for Litigation & Administrative CostsRule 233: Miscellaneous

Title XXIV: Partnership Actions. Rules 240-251PDF format; 16 pages;(51k)Rule 240: GeneralRule 241: Commencement of Partnership ActionRule 242: Desigcountry of Place of TrialRule 243: Other PleadingsRule 244: Joinder of Issue in Partnership ActionRule 245: Intervention & participationRule 246: Service of PapersRule 247: PartiesRule 248: Settlement AgreementsRule 249: Action for Adjustment of Partnership Items Treated as Action for Readjustment of Partnership ItemsRule 250: Appointment & Removal of the Tax Matters PartnerRule 251: Decisions

Title XXV: Supplepsychological Proceedings. Rules 260-262PDF format; 6 pages;(38k)Rule 260: Proceeding to Enforce OverpaymentRule 261: Proceeding to Reidentify InterestRule 262: Proceeding to Modify Decision in Estate Tax Case Involving Section 6166 Election

Title XXVI: Actions for Administrative Costs. Rules 270 - 274PDF format; 5 pages;(34k)Rule 270: GeneralRule 271: Commencement of Action for Administrative CostsRule 272: Other PleadingsRule 273: Joinder of Issue in Action for Administrative CostsRule 274: Applicable Small Case Rules

Title XXVII: Actions for Recheck out of Faitempt to Abate Interest Rules 280 - 284PDF format; 5 pages;(27k)Rule 280: GeneralRule 281: Commencement of Action for Rewatch of Failure to Abate InterestRule 282: Designation of Place of TrialRule 283: Other PleadingsRule 284: Joinder of Issue in Action for Rewatch of Faientice to Abate Interest

Title XXVIII: Actions for Redetermination of Employment Status Rules 290 - 294PDF format; 4 pages;(29k)Rule 290: GeneralRule 291: Commencement of Action for Redetermicountry of Employment StatusRule 292: Desigcountry of Place of TrialRule 293: Other PleadingsRule 294: Joinder of Issue in Actions for Redetermination of Employment Status

Title XXIX: Large Partnership Actions Rules 300 - 305PDF format; 6 pages;(38k)Rule 300: GeneralRule 301: Commencement of Large Partnership ActionRule 302: Designation of Place of TrialRule 303: Other PleadingsRule 304: Joinder of Issue in Large Partnership ActionsRule 305: Action for Adjustment of Partnership Items of Large Partnership Treated as Action for Readjustment of Partnership Items of Large Partnership

Title XXX: Actions for Declaratory Judgment Relating to Treatment of Items Other Than Partnership Items With Respect to an Oversheltered Return Rules 310 - 316PDF format; 4 pages;(30k)Rule 310: GeneralRule 311. Commencement of Action for Declaratory Judgment (Oversheltered Return)Rule 312: Desigcountry of Place of TrialRule 313: Other PleadingsRule 314: Joinder of Issue in Action for Declaratory Judgment (Oversheltered Return)Rule 315: Displace of Action for Declaratory Judgment (Oversheltered Return)Rule 316: Action for Declaratory Judgment (Oversheltered Return) Treated as Deficiency Action

Title XXXI: Actions for Determicountry of Relief From Joint and also Several Licapacity on a Joint Rerotate Rules 320 - 325PDF format; 4 pages;(31k)Rule 320: GeneralRule 321: Commencement of Action for Determination of Relief From Joint and also Several Liability on a Joint ReturnRule 322: Desigcountry of Place of TrialRule 323: Other PleadingsRule 324: Joinder of Issue in Action for Determicountry of Relief From Joint and Several Licapability on a Joint ReturnRule 325: Notice and Intervention

Title XXXII: Lien and Levy Actions Rules 330 - 334PDF format; 3 pages;(28k)Rule 330: GeneralRule 331: Commencement of Lien and also Levy ActionRule 332: Desigcountry of Place of TrialRule 333: Other PleadingsRule 334: Joinder of Issue in Lien and also Levy Actions

Appendix I: Forms:PDF format; 15 pages;(211k)Petitions; Enattempt of Appearance; Substitution of Counsel; Desigcountry of Place of Trial; Subpoena; Application for Order to Take Deposition; Certificate on Return; Notice of Appeal to Court of Appeals; Certificate of Service; Notices of Elections; Petition for Administrative Costs

Appendix II: Fees and also ChargesPDF format; 1 page;(17k)(See Rules 148, !90(a),and also 200(i))

Appendix III: Places of TrialPDF format; 2 page;(21k)(See Rules 140 and also 177)

Index to Tax Court RulesPDF format; 48 pages;(73k)References are to the Rule Number.

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NEW RULES - EFFECTIVE SEPTEMBER 20, 2005PDF format; 8 pages;(99k)This file which has actually all the brand-new rules: 1, 182, 183, 200, and 202.

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