RULE 262. PROCEEDING TO MODIFY DECISION IN ESTATE TAX CASE INVOLVING SECTION 6166 ELECTION
- (a) Commencement of Proceeding: A proceeding to modify a
decision in an estate tax case pursuant to Code section 7481(d)
shall be commenced by filing a motion with the Court accompanied by
a proposed form of decision. The petitioner shall place on the
motion and the proposed form of decision the same docket number as
that of the action in which the Court entered the decision which
the petitioner now seeks to modify.
- (b) Content of Motion: A motion to modify a decision filed
pursuant to this Rule shall contain the following:
- (1) The petitioner's identification number.
- (2) The name and current mailing address of each fiduciary
authorized to act on behalf of the petitioner.
- (3) A copy of the decision entered by the Court which the
petitioner now seeks to modify.
- (4) A statement that the time for payment by the petitioner of
an amount of tax imposed by Code section 2001 has been extended
pursuant to Code section 6166.
- (5) A schedule setting forth--
- (A) the amount of interest paid by the petitioner on any
portion of the tax imposed by Code section 2001 on the petitioner
for which the time of payment has been extended under Code Section
6166;
- (B) the amount of interest on any estate, succession, legacy,
or inheritance tax imposed by a State on the petitioner during the
period of the extension of time for payment under Code section
6166; and
- (C) the date that each such amount of interest was paid by the
petitioner.
- (6) A statement describing the nature of any dispute within the
purview of Code section 7481(d), or if no such dispute exists, then
a statement to that effect.
- (7) If the petitioner requests an evidentiary or other hearing
on the motion, then a statement of the reasons why the motion
cannot be disposed of by the Court without a hearing. For the
circumstances under which the Court will direct a hearing, see
paragraph (d) of this Rule.
- (c) Response by Commissioner in Unagreed Case: If a dispute
exists between the parties regarding either the petitioner's right
to relief under Code section 7481(d) or the amount of interest
deductible as an administrative expense under Code section 2053,
then the Commissioner shall, within 60 days after service of a
motion filed pursuant to this Rule, file a written response
accompanied by a proposed form of decision. The response shall
identify the nature of the dispute, shall specifically admit or
deny each allegation set forth in the petitioner's motion, and
shall state the Commissioner's position in respect of each disputed
matter. If the Commissioner agrees with the petitioner's request
for a hearing, or if the Commissioner requests a hearing, then the
response shall include a statement of the Commissioner's reasons
why the motion cannot be disposed of without a hearing. If the
Commissioner opposes the petitioner's request for a hearing, then
the response shall include a statement of the reasons why no
hearing is required.
- (d) Disposition of Motion: A motion to modify a decision filed
pursuant to this Rule will ordinarily be disposed of without an
evidentiary or other hearing unless it is clear from the motion and
the Commissioner's written response that there is a bona fide
factual dispute that cannot be resolved without an evidentiary
hearing.
- (e) Recognition of Counsel: Counsel recognized by the Court in
the action in which the Court entered the decision which the
petitioner now seeks to modify will be recognized in a proceeding
commenced under this Rule. Counsel not so recognized must file an
entry of appearance pursuant to Rule
24(a)(3) or a substitution of counsel pursuant to Rule 24(d).
- (f) Cross-Reference: For the need to move the Court to retain
its official case file in the action with respect to which the
petitioner seeks to modify the decision, see Rule 157.
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