RULE 41. AMENDED AND SUPPLEMENTAL PLEADINGS
- (a) Amendments: A party may amend a pleading once as a matter
of course at any time before a responsive pleading is served. If
the pleading is one to which no responsive pleading is permitted
and the case has not been placed on a trial calendar, then a party
may so amend it at any time within 30 days after it is served.
Otherwise a party may amend a pleading only by leave of Court or by
written consent of the adverse party, and leave shall be given
freely when justice so requires. No amendment shall be allowed
after expiration of the time for filing the petition, however,
which would involve conferring jurisdiction on the Court over a
matter which otherwise would not come within its jurisdiction under
the petition as then on file. A motion for leave to amend a
pleading shall state the reasons for the amendment and shall be
accompanied by the proposed amendment. The amendment to the
pleading shall not be incorporated into the motion but rather shall
be separately set forth and consistent with the requirements of Rule 23 regarding form and style of papers
filed with the Court. See Rules 36(a) and
37(a) for time for responding to amended
pleadings.
- (b) Amendments to Conform to the Evidence:
- (1) Issues Tried by Consent: When issues not raised by the
pleadings are tried by express or implied consent of the parties,
they shall be treated in all respects as if they had been raised in
the pleadings. The Court, upon motion of any party at any time, may
allow such amendment of the pleadings as may be necessary to cause
them to conform to the evidence and to raise these issues, but
failure to amend does not affect the result of the trial of these
issues.
- (2) Other Evidence: If evidence is objected to at the trial on
the ground that it is not within the issues raised by pleadings,
then the Court may receive the evidence and at any time allow the
pleadings to be amended to conform to the proof, and shall do so
freely when justice so requires and the objecting party fails to
satisfy the Court that the admission of such evidence would
prejudice such party in maintaining such party's position on the merits.
- (3) Filing: The amendment or amended pleadings permitted under
this paragraph (b) shall be filed with the Court at the trial or
shall be filed with the Clerk at Washington, D.C., within such time
as the Court may fix.
- (c) Supplemental Pleadings: Upon motion of a party, the Court
may, upon such terms as are just, permit a party to file a
supplemental pleading setting forth transactions or occurrences or
events which have happened since the date of the pleading sought to
be supplemented. Permission may be granted even though the original
pleading is defective in its statements of a claim for relief or
defense. If the Court deems it advisable that the adverse party
plead to the supplemental pleading, then it shall so direct,
specifying the time therefor.
- (d) Relation Back of Amendments: When an amendment of a
pleading is permitted, it shall relate back to the time of filing
of that pleading, unless the Court shall order otherwise either on
motion of a party or on its own initiative.
Back to Tax Court Rules Table of
Contents