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NOTES:


RULES OF PRACTICE AND PROCEDURE OF THE UNITED STATES TAX COURT
(As amended to January 2, 2006)
  TITLE I.—SCOPE OF RULES; CONSTRUCTION; EFFECTIVE DATE; DEFINITIONS Rule 1. Rulemaking Authority; Scope of Rules; Publication of Rules and Amendments; Construction. 2. Effective Date. 3. Definitions. TITLE II.—THE COURT 10. Name, Office, and Sessions. 11. Payments to the 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 or To Order Refund of Amount Collected. 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 on 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. Trial Calendars. 132. Special or Other Calendars. 133. 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.—POSTTRIAL 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. Election of Small Tax Case Procedure. 172. Representation. 173. Pleadings. 174. Trial. 175. Number of Copies of Papers. TITLE XVIII.—SPECIAL TRIAL JUDGES 180. Assignment. 181. Powers and Duties. 182. Cases in Which the Special Trial Judge is Authorized To Make the Decision. 183. Other Cases. 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 Fees. 201. Conduct of Practice Before the Court. 202. Disciplinary Matters. 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. 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. TITLE XXVII.—ACTIONS FOR REVIEW OF FAILURE TO ABATE INTEREST 280. General. 281. Commencement of Action for Review of Failure To Abate Interest. 282. Designation of Place of Trial. 283. Other Pleadings. 284. Joinder of Issue in Action for Review of Failure To Abate Interest. TITLE XXVIII.—ACTIONS FOR REDETERMINATION OF EMPLOYMENT STATUS 290. General. 291. Commencement of Action for Redetermination of Employment Status. 292. Designation of Place of Trial. 293. Other Pleadings. 294. Joinder of Issue in Actions for Redetermination of Employment Status. TITLE XXIX.—LARGE PARTNERSHIP ACTIONS 300. General. 301. Commencement of Large Partnership Action. 302. Designation of Place of Trial. 303. Other Pleadings. 304. Joinder of Issue in Large Partnership Actions. 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 310. General. 311. Commencement of Action for Declaratory Judgment (Oversheltered Return). 312. Designation of Place of Trial. 313. Other Pleadings. 314. Joinder of Issue in Action for Declaratory Judgment (Oversheltered Return). 315. Disposition of Action for Declaratory Judgment (Oversheltered Return). 316. Action for Declaratory Judgment (Oversheltered Return) Treated as Deficiency Action. TITLE XXXI.—ACTIONS FOR DETERMINATION OF RELIEF FROM JOINT AND SEVERAL LIABILITY ON A JOINT RETURN 320. General. 321. Commencement of Action for Determination of Relief From Joint and Several Liability on a Joint Return. 322. Designation of Place of Trial. 323. Other Pleadings. 324. Joinder of Issue in Action for Determination of Relief from Joint and Several Liability on a Joint Return. 325. Notice and Intervention. TITLE XXXII.—LIEN AND LEVY ACTIONS 330. General. 331. Commencement of Lien and Levy Action. 332. Designation of Place of Trial. 333. Other Pleadings. 334. Joinder of Issue in Lien and Levy Actions.

Appendices

I. Forms. 1. Petition (Other Than in Small Tax Case). 2. Petition (Small Tax Case). 3. Entry of Appearance. 4. Substitution of Counsel. 5. Designation of Place of Trial. 6. Subpoena. 7. Application for Order To Take Deposition. 8. Certificate on Return. 9. Notice of Appeal to Court of Appeals. 10. Certificate of Service. 11. Notice of Election To Intervene. 12. Notice of Election To Participate. 13. Petition for Administrative Costs (Sec. 7430 (f)(2)). II. Fees and Charges. III. Places of Trial.

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