RULE 221. COMMENCEMENT OF DISCLOSURE ACTION
- (a) Commencement of Action: A disclosure action shall be
commenced by filing a petition with the Court. See Rule 22, relating to the place and manner of
filing the petition, and Rule 32, relating
to the form of pleadings.
- (b) Contents of Petition: Every petition shall be entitled
"Petition for Additional Disclosure" or "Petition to Restrain
Disclosure" or "Petition to Disclose Identity." Subject to the
provisions of Rule 227, dealing with
anonymity, each petition shall contain the petitioner's name and
address, an appropriate prayer for relief, and the signature,
mailing address, and telephone number of the petitioner or the
petitioner's counsel, as well as counsel's Tax Court bar number. In
addition, each petition shall contain the allegations described in
paragraph (c), (d), or (e) of this Rule.
- (c) Petition in Additional Disclosure Action: The petition
in an additional disclosure action shall contain:
- (1) A brief description (including any identifying number or
symbol) of the written determination, prior written determination,
or background file document, as to which petitioner seeks
additional disclosure. A copy of any such determination or
document, as it is then available to the public, shall be
appended.
- (2) The date of the petitioner's request to the Internal
Revenue Service for additional disclosure, with a copy of such
request appended.
- (3) A statement of the Commissioner's disposition of the
request, with a copy of the disposition appended.
- (4) A statement that the petitioner has exhausted all administrative remedies available within the Internal Revenue
Service.
- (5) In separate lettered subparagraphs, a clear and concise
statement identifying each portion of the written determination,
prior written determination, or background file document as to
which petitioner seeks additional disclosure together with any
facts and reasons to support disclosure. See Rule 229 with respect to the burden of proof
in an additional disclosure action.
- (d) Petition in Action To Restrain Disclosure: The petition
in an action to restrain disclosure shall contain:
- (1) A statement that the petitioner is (A) a person to whom
the written determination pertains, or (B) a successor in interest,
executor, or other person authorized by law to act for or on behalf
of such person, or (C) a person who has a direct interest in
maintaining the confidentiality of the written determination or
background file document or portion thereof, or (D) in the case of
a prior written determination, the person who received such prior
written determination.
- (2) A statement that the Commissioner has issued a notice of
intention to disclose with respect to a written determination or a
background file document, stating the date of mailing of the notice
of intention to disclose and appending a copy of it to the
petition, or, in the case of a prior written determination, a
statement that the Commissioner has issued public notice in the
Federal Register that the determination is to be opened to public
inspection, and stating the date and citation of such publication
in the Federal Register.
- (3) A brief description (including any identifying number or
symbol) of the written determination, prior written determination,
or background file document, as to which petitioner seeks to
restrain disclosure.
- (4) The date of petitioner's request to the Internal Revenue
Service to refrain from disclosure, with a copy of such request
appended.
- (5) A statement of the Commissioner's disposition of the
request, with a copy of such disposition appended.
- (6) A statement that petitioner has exhausted all
administrative remedies available within the Internal Revenue
Service.
- (7) In separate lettered subparagraphs, a clear and concise
statement identifying each portion of the written determination,
prior written determination, or background file document as to
which the petitioner seeks to restrain disclosure, together with
any facts and reasons to support the petitioner's position. See Rule 229 with respect to the burden of proof
in an action to restrain disclosure.
- (e) Petition in Third Party Contact Action: The petition in
a third party contact action shall contain:
- (1) A brief description (including any identifying number or
symbol) of the written determination to which the action pertains.
There shall be appended a copy of such determination, and the
background file document (if any) reflecting the third party
contact, as then available to the public.
- (2) The date of the first day that the written determination
was open to public inspection.
- (3) A statement of the disclosure sought by the
petitioner.
- (4) A clear and concise statement of the impropriety alleged
to have occurred or the undue influence alleged to have been
exercised with respect to the written determination or on behalf of
the person whose identity is sought, and the public interest
supporting any other disclosure. See Rule
229 with respect to the burden of proof in a third party
contact action.
- (f) Service: For the provisions relating to service of the
petition and other papers, see Rule 21.
- (g) Anonymity: With respect to anonymous pleading, see Rule 227.
Back to Tax Court Rules Table of
Contents