RULE 174. TRIAL1
- (a) Place of Trial:. At the time of filing the petition, the
petitioner may, in accordance with Form 5
in Appendix I or by other separate writing, designate the place
where the petitioner would prefer the trial to be held. If the
petitioner has not filed such a designation, then the Commissioner
shall, within 30 days after the date of service of the petition,
file a designation showing the place of trial preferred by the
Commissioner. The Court will make every effort to conduct the trial
at the location most convenient to that designated where suitable
facilities are available.
- (b) Conduct of Trial and Evidence: Trials of small tax cases
will be conducted as informally as possible consistent with orderly
procedure, and any evidence deemed by the Court to have probative
value shall be admissible.
- (c) Briefs: Neither briefs nor oral arguments will be required
in small tax cases unless the Court otherwise directs.
1The amendments are effective as of June 30, 2003.
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