RULE 320. GENERAL2
- (a) Applicability: The Rules of this Title XXXI set forth the provisions that apply to actions for the determination of relief from joint and several liability on a joint return pursuant to Code section 6015(e). Except as otherwise provided in this Title, the other Rules of Practice and Procedure of the Court, to the extent pertinent, are applicable to such actions.
- (b) Jurisdiction: The Court shall have jurisdiction of an action for determination of relief from joint and several liability on a joint return under this Title when the conditions of Code section 6015(e) have been satisfied.
- (c) Form and Style of Papers: All papers filed in an action for determination of relief from joint and several liability on a joint return shall be prepared in the form and style set forth in Rule 23.
1New Title XXXI sets forth procedures for actions under Code section
6015(e), added by sec. 3201(a) of the Internal Revenue Service Restructuring
and Reform Act of 1998, Pub. L. 105?206, 112 Stat. 734. Code section
6015(e) provides for the determination by the Tax Court of the appropriate
relief available to a taxpayer under that section, and is effective with respect
to any liability for tax arising after July 22, 1998, and any liability
for tax arising on or before such date but remaining unpaid as of such
date, except that the 2-year period for electing the benefits of that section
shall not expire before the date which is 2 years after the date of the first
collection activity after July 22, 1998. Similarly, the Rules of this Title
XXXI generally are effective with respect to actions for determination of
relief from joint and several liability on a joint return commenced with respect
to any liability for tax arising after July 22, 1998, and any liability
for tax arising on or before such date but remaining unpaid as of such
date; except that Rule 321(c) is effective with respect to proceedings commenced
on or after December 21, 2000.
2 New Rule 320 is effective with respect to actions for determination of
relief from joint and several liability on a joint return commenced with respect
to any liability for tax arising after July 22, 1998, and any liability
for tax arising on or before such date but remaining unpaid as of such
date.
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