<& /uscode/inclusions/header.htm &>
Deficiency or Liability Actions:
The petition with respect to a notice of deficiency or a notice of liability shall be substantially in accordance with Form
1 shown in Appendix I, and shall comply with the requirements of these Rules relating to pleadings. Ordinarily, a separate petition shall be filed with respect to each notice of deficiency or each notice of liability. However, a single petition may be filed seeking a redetermination with respect to all notices of deficiency or liability directed to one person alone or to such person and one or more other persons or to a husband and a wife individually, except that the Court may require a severance and a separate case to be maintained with respect to one or more of such notices. Where the notice of deficiency or liability is directed to more than one person, each such person desiring to contest it shall file a petition, either separately or jointly with any such other person, and each such person must satisfy all the requirements of this Rule in order for the petition to be treated as filed by or for such person. The petition shall be complete, so as to enable ascertainment of the issues intended to be presented. No telegram, cablegram, radiogram, telephone call, electronically transmitted copy, or similar communication will be recognized as a petition. Failure of the petition to satisfy applicable requirements may be ground for dismissal of the case. As to the joinder of parties, see Rule
61; and as to the effect of misjoinder of parties, see Rule
62. For the circumstances under which a timely mailed petition will be treated as having been timely filed, see Code section
For the requirements relating to the petitions in other actions, see the following Rules: Declaratory judgment actions, Rules
(b); disclosure actions, Rule
(b); partnership actions, Rules
(b); administrative costs actions, Rule
(b); abatement of interest actions, Rule
(b); redetermination of employment status actions, Rule
(b); determination of relief from joint and several liability on a joint return actions, Rule
(b); and lien and levy actions, Rule
(b). As to joinder of parties in declaratory judgment actions, in disclosure actions, and in partnership actions, see Rules
Content of Petition in Deficiency or Liability Actions:
The petition in a deficiency or liability action shall contain (see Form
1, Appendix I):
In the case of a petitioner other than a corporation, the petitioner’s name and legal residence; in the case of a corporate petitioner, its name and principal place of business or principal office or agency; and, in all cases, the petitioner’s mailing address and identification number (e.g., Social Security number or employer identification number) and the office of the Internal Revenue Service with which the tax return for the period in controversy was filed. The mailing address, legal residence, principal place of business, or principal office or agency shall be stated as of the date of filing the petition. In the event of a variance between the name set forth in the notice of deficiency or liability and the correct name, a statement of the reasons for such variance shall be set forth in the petition.
The date of the notice of deficiency or liability, or other proper allegations showing jurisdiction in the Court, and the city and State of the office of the Internal Revenue Service which issued the notice.
The amount of the deficiency or liability, as the case may be, determined by the Commissioner, the nature of the tax, the year or years or other periods for which the determination was made; and, if different from the Commissioner’s determination, the approximate amount of taxes in controversy.
Clear and concise assignments of each and every error which the petitioner alleges to have been committed by the Commissioner in the determination of the deficiency or liability. The assignments of error shall include issues in respect of which the burden of proof is on the Commissioner. Any issue not raised in the assignments of error shall be deemed to be conceded. Each assignment of error shall be separately lettered.
Clear and concise lettered statements of the facts on which the petitioner bases the assignments of error, except with respect to those assignments of error as to which the burden of proof is on the Commissioner.
A prayer setting forth relief sought by the petitioner.
The signature, mailing address, and telephone number of each petitioner or each petitioner’s counsel, as well as counsel’s Tax Court bar number.
A copy of the notice of deficiency or liability, as the case may be, which shall be appended to the petition, and with which there shall be included so much of any statement accompanying the notice as is material to the issues raised by the assignments of error. If the notice of deficiency or liability or accompanying statement incorporates by reference any prior notices, or other material furnished by the Internal Revenue Service, such parts thereof as are material to the issues raised by the assignments of error likewise shall be appended to the petition. A claim for reasonable litigation or administrative costs shall not be included in the petition in a deficiency or liability action. For the requirements as to claims for reasonable litigation or administrative costs, see Rule
Content of Petition in Other Actions:
For the requirements as to the content of the petition in a small tax case, see Rule
(a). For the requirements as to the content of the petition in other actions, see Rule
(c), (d), (e), (f), and (g), Rule
221(c), (d), and (e), Rule
(c), (d), and (e), Rule
(b), and Rule
For each petition filed, there shall be a signed original together with two conformed copies.
<& /uscode/inclusions/annot_left.mas &>
<& /uscode/inclusions/annot_right_ng.mas &>
<& /uscode/inclusions/footer.htm &>