RULE 20. COMMENCEMENT OF CASE
- 1(a) General: A case is commenced in the Court by filing
a petition with the Court, inter alia, to redetermine a deficiency
set forth in a notice of deficiency issued by the Commissioner,
or to redetermine the liability of a transferee or fiduciary
set forth in a notice of liability issued by the Commissioner
to the transferee or fiduciary, or to obtain a declaratory
judgment, or to obtain or restrain a disclosure, or to adjust
or readjust partnership items, or to obtain an award for
reasonable administrative costs, or to obtain a review of the
Commissioner?s failure to abate interest. See Rule 13, Jurisdiction.
- (b) Filing Fee: At the time of filing a petition, a fee of $60
shall be paid. The payment of any fee under this paragraph may be
waived if the petitioner establishes to the satisfaction of the
Court by an affidavit containing specific financial information the
inability to make such payment.
1The amendment is effective as of June 30, 2003.
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