RULE 190. HOW APPEAL TAKEN
- (a) General: Review of a decision of the Court by a United
States Court of Appeals is obtained by filing a notice of appeal
and the required filing fee with the Clerk of the Tax Court within
90 days after the decision is entered. If a timely notice of appeal
is filed by one party, then any other party may take an appeal by
filing a notice of appeal within 120 days after the Court's
decision is entered. Code sect. 7483. For other requirements
governing such an appeal, see Rules 13 and 14 of the Federal Rules
of Appellate Procedure. A suggested form of the notice of appeal
is contained in Appendix I. See Code sec. 7482(a).
- (b) Dispositive Orders:
- (1) Entry and Appeal: A dispositive order, including (A) an
order granting or denying a motion to restrain assessment or
collection, made pursuant to Code section 6213(a), and (B) an order
granting or denying a motion for review of a proposed sale of
seized property, made pursuant to Code section 6863(b)(3)(C), shall
be entered upon the record of the Court and served forthwith by the
Clerk. Such an order shall be treated as a decision of the Court
for purposes of appeal.
- (2) Stay of Proceedings: Unless so ordered, proceedings in
the Tax Court shall not be stayed by virtue of any order entered
under Code section 6213(a) that is or may be the subject of an
appeal pursuant to Code section 7482(a)(3) or any order entered
under Code Section 6863(b)(3)(C) that is or may be the subject of
an appeal.
- (c) Venue: For the circuit of the Court of Appeals to which
the appeal is to be taken, see Code section 7482(b).
- (d) Interlocutory Orders: For provisions governing appeals
from interlocutory orders, see Rule
193.
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