RULE 1. SCOPE OF RULES AND CONSTRUCTION
- (a) Scope: These Rules govern the practice and procedure
in all cases and proceedings in the United States Tax
Court. Where in any instance there is no applicable rule of
procedure, the Court or the Judge before whom the matter
is pending may prescribe the procedure, giving particular
weight to the Federal Rules of Civil Procedure to the extent
that they are suitably adaptable to govern the matter at
hand.
- (b) Construction: These Rules shall be construed to secure the
just, speedy, and inexpensive determination of every case.
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