(a) General: Each case, when at issue, will be placed upon a calendar for trial at the place designated in accordance with Rule 140. The Clerk shall notify the parties of the place and time for which the calendar is set.

(b) Standing Pretrial Order: In order to facilitate the orderly and efficient disposition of all cases on a trial calendar, at the direction of the trial judge, the Clerk shall include with the notice of trial a Standing Pretrial Order or other instructions for trial preparation. Unexcused failure to comply with any such order may subject a party or a party?s counsel to sanctions. See, e.g., Rules 104, 123, and 202.

(c) Calendar Call: Each case appearing on a trial calendar will be called at the time and place scheduled. At the call, counsel or the parties shall indicate their estimate of the time required for trial. The cases for trial will thereupon be tried in due course, but not necessarily in the order listed.

Back to Tax Court Rules Table of Contents