RULE 55. MOTION TO RESTRAIN ASSESSMENT OR COLLECTION OR TO ORDER REFUND OF AMOUNT COLLECTED1
- A motion to restrain assessment or collection or to order
refund of any amount collected may be filed with the Court
only where a timely petition has been filed with the Court.
See Code secs. 6015(e)(1)(B)(ii), 6213(a), 6225(b), and 6246(b).
For the rules applicable to captions, signing, and other matters
of form and style of motions, see Rule 50(a).
1The amendments generally are effective as of June 30, 2003; except
that the amendments, insofar as they relate to Code section
6015(e)(1)(B)(ii), are effective with respect to proceedings 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 July 22,
1998; insofar as they relate to Code section 6213(a), are effective as of July
22, 1998; insofar as they relate to Code section 6225(b), are effective with
respect to proceedings commenced for partnership tax years ending after
August 5, 1997; and insofar as they relate to Code section 6246(b), are effective
with respect to proceedings commenced for partnership tax years
beginning after December 31, 1997.
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