TAX COURT RULES OF PRACTICE AND PROCEDURE

Notes:
(1) Amendments to the rules were promulgated as of August 1, 1998, and are incorporated in the text, modified by any subsequent amendments.
(2) Interim rules were promulgated in 1999, and subsequently incorporated into the GPO version of the Rules. These amendments are incorporated in the text, modified by any subsequent amendments.
(3) Additional amendments were promulgated as of June 30, 2003, and these are incorporated in the text. Thus, the Rules as presented on this web site reflect the Rules as published on the Tax Court web site, but with hyperlinks between the rules.
(4) The form listing in Appendix I reflects the amendments described in (1) through (3), above.
Search hint: Locate a link to a rule either by scrolling through the Table of Contents or by using the title listing to jump to a cluster or Rules and then scrolling through the Rules in that Title.

Table of Contents

Title I. Scope of Rules; Construction; Effective Date; Definitions (Rules 1 to 3)

Title II. The Court (Rules 10 to 13)

Title III. Commencement of Case; Service and Filing of Papers; Form and Style of Papers; Appearance and Representation; Computation of Time (Rules 20 to 25)

Title IV. Pleadings (Rules 30 to 41)

Title V. Motions (Rules 50 to 58)

Title VI. Parties (Rules 60 to 63)

Title VII. Discovery (Rules 70 to 76)

Title VIII. Depositions (Rules 80 to 85)

Title IX. Admissions and Stipulations (Rules 90 to 92)

Title X. General Provisions Governing Discovery, Depositions, and Requests for Admission (Rules 100 to 104)

Title XI. Pretrial Conferences (Rule 110)

Title XII. Decision Without Trial (Rules 120 to 124)

Title XIII. Calendars and Continuances (Rules 130 to 133)

Title XIV. Trials (Rules 140 to 152)

Title XV. Decision (Rules 155 to 157)

Title XVI. Posttrial Proceedings (Rules 160 to 163)

Title XVII. Small Tax Cases (Rules 170 to 175)

Title XVIII. Special Trial Judges (Rules 180 to 183)

Title XIX. Appeals (Rules 190 to 193)

Title XX. Practice Before the Court (Rules 200 to 202)

Title XXI. Declaratory Judgments (Rules 210 to 218)

Title XXII. Disclosure Actions (Rules 220 to 229A)

Title XXIII. Claims for Litigation and Administrative Costs (Rules 230 to 233)

Title XXIV. Partnership Actions (Rules 240 to 251)

Title XXV. Supplemental Proceedings (Rules 260 to 262)

Title XXVI. Actions for Administrative Costs (Rules 270 to 274)

Title XXVII. Actions for Review of Failure to Abate Interest (Rules 280 to 284)

Title XXVIII. Actions for Redetermination of Employment Status (Rules 290 to 294)

Title XXIX. Large Partnership Actions (Rules 300 to 305)

Title XXX. Actions for Declaratory Judgment Relating to Treatment of Items Other Than Partnership Items With Respect to An Oversheltered Return (Rules 310 to 316)

Title XXXI. Actions for Determination of Relief from Joint and Several Liability on a Joint Return (Rules 320 to 325)

Title XXXII. Lien and Levy Actions (Rules 330 to 334)

Appendix I. Forms

Appendix II. Fees and Charges

Appendix III. Places of Trial

Index

Title I. Scope of Rules; Construction; Effective Date; Definitions

Rule 1. Scope of Rules and Construction
Rule 2. Effective Date
Rule 3. Definitions

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Title II. The Court

Rule 10. Name, Office, and Sessions
Rule 11. Payments to the Court
Rule 12. Court Records
Rule 13. Jurisdiction

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Title III. Commencement of Case; Service and Filing of Papers; Form and Style of Papers; Appearance and Representation; Computation of Time

Rule 20. Commencement of Case
Rule 21. Service of Papers
Rule 22. Filing
Rule 23. Form and Style of Papers
Rule 24. Appearance and Representation
Rule 25. Computation of Time

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Title IV. Pleadings

Rule 30. Pleadings Allowed
Rule 31. General Rules of Pleading
Rule 32. Form of Pleadings
Rule 33. Signing of Pleadings
Rule 34. Petition
Rule 35. Entry on Docket
Rule 36. Answer
Rule 37. Reply
Rule 38. Joinder of Issue
Rule 39. Pleading Special Matters
Rule 40. Defenses and Objections Made by Pleading or Motion
Rule 41. Amended and Supplemental Pleadings

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Title V. Motions

Rule 50. General Requirements
Rule 51. Motion for More Definite Statement
Rule 52. Motion to Strike
Rule 53. Motion to Dismiss
Rule 54. Timely Filing and Joinder of Motions
Rule 55. Motion to Restrain Assessment or Collection or To Order Refund of Amount Collected
Rule 56. Motion for Review of Jeopardy Assessment or Jeopardy Levy
Rule 57. Motion for Review of Proposed Sale of Seized Property
Rule 58. Miscellaneous

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Title VI. Parties

Rule 60. Proper Parties; Capacity
Rule 61. Permissive Joinder of Parties
Rule 62. Misjoinder of Parties
Rule 63. Substitution of Parties; Change or Correction in Name

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Title VII. Discovery

Rule 70. General Provisions
Rule 71. Interrogatories
Rule 72. Production of Documents and Things
Rule 73. Examination by Transferees
Rule 74. Depositions for Discovery Purposes--Upon Consent of Parties
Rule 75. Depositions for Discovery Purposes--Without Consent of Parties in Certain Cases
Rule 76. Deposition of Expert Witnesses

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Title VIII. Depositions

Rule 80. General Provisions
Rule 81. Depositions in Pending Case
Rule 82. Depositions Before Commencement of Case
Rule 83. Depositions After Commencement of Trial
Rule 84. Depositions Upon Written Questions
Rule 85. Objections, Errors, and Irregularities

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Title IX. Admissions and Stipulations

Rule 90. Requests for Admission
Rule 91. Stipulations for Trial
Rule 92. Cases Consolidated for Trial

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Title X. General Provisions Governing Discovery, Depositions, and Requests for Admission

Rule 100. Applicability
Rule 101. Sequence, Timing, and Frequency
Rule 102. Supplementation of Responses
Rule 103. Protective Orders
Rule 104. Enforcement Action and Sanctions

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Title XI. Pretrial Conferences

Rule 110. Pretrial Conferences

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Title XII. Decision Without Trial

Rule 120. Judgment on the Pleadings
Rule 121. Summary Judgment
Rule 122. Submission Without Trial
Rule 123. Default and Dismissal
Rule 124. Voluntary Binding Arbitration

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Title XIII. Calendars and Continuances

Rule 130. Motions and Other Matters
Rule 131. Trial Calendars
Rule 132. Special or Other Calendars
Rule 133. Continuances

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Title XIV. Trials

Rule 140. Place of Trial
Rule 141. Consolidation; Separate Trials
Rule 142. Burden of Proof
Rule 143. Evidence
Rule 144. Exceptions Unnecessary
Rule 145. Exclusion of Proposed Witnesses
Rule 146. Determination of Foreign Law
Rule 147. Subpoenas
Rule 148. Fees and Mileage
Rule 149. Failure to Appear or to Adduce Evidence
Rule 150. Record of Proceedings
Rule 151. Briefs
Rule 152. Oral Findings of Fact or Opinion

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Title XV. Decision

Rule 155. Computation by Parties For Entry of Decision
Rule 156. Estate Tax Deduction Developing At or After Trial
Rule 157. Motion to Retain File in Estate Tax Case Involving Section 6166 Election

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Title XVI. Post-Trial Proceedings

Rule 160. Harmless Error
Rule 161. Motion for Reconsideration of Findings or Opinion
Rule 162. Motion to Vacate or Revise Decision
Rule 163. No Joinder of Motions Under Rules 161 and 162

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Title XVII. Small Tax Cases

Rule 170. General
Rule 171. Election of Small Tax Case Procedure
Rule 172. Representation
Rule 173. Pleadings
Rule 174. Trial
Rule 175. Number of Copies of Papers

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Title XVIII. Special Trial Judges

Rule 180. Assignment
Rule 181. Powers and Duties
Rule 182. Cases In Which the Special Trial Judge Is Authorized To Make the Decision
Rule 183. Other Cases

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Title XIX. Appeals

Rule 190. How Appeal Taken
Rule 191. Preparation of the Record on Appeal
Rule 192. Bond to Stay Assessment and Collection
Rule 193. Appeals from Interlocutory Orders

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Title XX. Practice Before the Court

Rule 200. Admission to Practice and Periodic Registration Fee
Rule 201. Conduct of Practice Before the Court
Rule 202. Disqualification, Suspension, or Disbarment

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Title XXI. Declaratory Judgments

Rule 210. General
Rule 211. Commencement of Action for Declaratory Judgment
Rule 212. Designation of Place for Submission to the Court
Rule 213. Other Pleadings
Rule 214. Joinder of Issue in Action for Declaratory Judgment
Rule 215. Joinder of Parties
Rule 216. Intervention in Retirement Plan Actions
Rule 217. Disposition of Actions for Declaratory Judgment
Rule 218. Procedure in Actions Heard by a Special Trial Judge of the Court

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Title XXII. Disclosure Actions

Rule 220. General
Rule 221. Commencement of Disclosure Action
Rule 222. Designation of Place of Hearing
Rule 223. Other Pleadings
Rule 224. Joinder of Issue
Rule 225. Intervention
Rule 226. Joinder of Parties
Rule 227. Anonymous Parties
Rule 228. Confidentiality
Rule 229. Burden of Proof
Rule 229A. Procedure in Actions Heard by a Special Trial Judge of the Court

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Title XXIII. Claims for Litigation and Administrative Costs

Rule 230. General
Rule 231. Claims for Litigation and Administrative Costs
Rule 232. Disposition of Claims for Litigation and Administrative Costs
Rule 233. Miscellaneous

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Title XXIV. Partnership Actions

Rule 240. General
Rule 241. Commencement of Partnership Action
Rule 242. Designation of Place of Trial
Rule 243. Other Pleadings
Rule 244. Joinder of Issue in Partnership Action
Rule 245. Intervention and Participation
Rule 246. Service of Papers
Rule 247. Parties
Rule 248. Settlement Agreements
Rule 249. Action for Adjustment of Partnership Items Treated as Action for Readjustment of Partnership Items
Rule 250. Appointment and Removal of the Tax Matters Partner
Rule 251. Decisions

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Title XXV. Supplemental Proceedings

Rule 260. Proceeding to Enforce Overpayment Determination
Rule 261. Proceeding to Redetermine Interest
Rule 262. Proceeding to Modify Decision in Estate Tax Case Involving Section 6166 Election

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Title XXVI. Actions for Administrative Costs

Rule 270. General
Rule 271. Commencement of Action for Administrative Costs
Rule 272. Other Pleadings
Rule 273. Joinder of Issue in Action for Administrative Costs
Rule 274. Applicable Small Tax Case Rules

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Title XXVII. Actions for Review of Failure to Abate Interest

Rule 280. General
Rule 281. Commencement of Action for Review of Failure to Abate Interest
Rule 282. Designation of Place of Trial
Rule 283. Other Pleadings
Rule 284. Joinder of Issue in Actions for Review of Failure to Abate Interest

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Title XXVIII. Actions for Redetermination of Employment Status

Rule 290. General
Rule 291. Commencement of Action for Redetermination of Employment Status
Rule 292. Designation of Place of Trial
Rule 293. Other Pleadings
Rule 294. Joinder of Issue in Actions for Redetermination of Employment Status

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Title XXIX. Large Partnership Actions

Rule 300. General
Rule 301. Commencement of Large Partnership Action
Rule 302. Designation of Place of Trial
Rule 303. Other Pleadings
Rule 304. Joinder of Issue in Large Partnership Actions
Rule 305. Action for Adjustment of Partnership Items of Large Partnership Treated as Action for Readjustment of Partnership Items of Large Partnership

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Title XXX. Actions for Declaratory Judgment Relating to Treatment of Items Other Than Partnership Items With Respect to An Oversheltered Return

Rule 310. General
Rule 311. Commencement of Action for Declaratoryu Judgment (Oversheltered Return)
Rule 312. Designation of Place of Trial
Rule 313. Other Pleadings
Rule 314. Joinder of Issue in Action for Declaratory Judgment (Oversheltered Return)
Rule 315. Disposition of Action for Declaratory Judgment (Oversheltered Return)
Rule 316. Action for Declaratory Judgment (Oversheltered Return) Treated as Deficiency Action

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Title XXXI. Actions for Determination of Relief from Joint and Several Liability on a Joint Return

Rule 320. General
Rule 321. Commencement of Action for Determiantion of Relief from Joint and Several Liability on a Joint Return
Rule 322. Designation of Place of Trial
Rule 323. Other Pleadings
Rule 324. Joinder of Issue in Action for Redetermination of Relief from Joint and Several Liability on a Joint Return
Rule 325. Notice and Intervention

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Title XXXII. Lien and Levy Actions

Rule 330. General
Rule 331. Commencement of Action
Rule 332. Designation of Place of Trial
Rule 333. Other Pleadings
Rule 334. Joinder of Issue in Lien and Levy Actions

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Appendix I. Forms

Form 1. Petition (Other Than In Small Tax Case)
Form 2. Petition (Small Tax Case)
Form 3. Entry of Appearance
Form 4. Substitution of Counsel
Form 5. Designation of Place of Trial
Form 6. Subpoena
Form 7. Application for Order to Take Deposition
Form 8. Certificate on Return
Form 9. Notice of Appeal to Court of Appeals
Form 10. Certificate of Service
Form 11. Notice of Election to Intervene
Form 12. Notice of Election to Participate
Form 13. Petition for Administrative Costs (Sec. 7430(f)(2))

Appendix II. Fees and Charges

Appendix III. Places of Trial

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original 25 June 1998
revised 14 January 1999
revised 11 April 2000
revised 23 May 2004