FORM 6
SUBPOENA
(Available-Ask for Form 6)
(See Rule 147)
UNITED STATES TAX COURT
..................................................................... 
                        Petitioner(s) 
                               v. 
  COMMISSIONER OF INTERNAL REVENUE, 
                                                    Respondent 
}  Docket No.
SUBPOENA

      To ..................................................................................................................................................................................
.............................................................................................................................................................................................
. YOU ARE HEREBY COMMANDED TO appear before the United States Tax Court
..............................................................................................................................................................................................

(or the name and official title of a person authorized to take depositions)
at ........................ on the .............. day of ............., ............... at ..........................................................................................
            Time                        Date                  Month        Year
..............................................................................................................................................................................................
Place
then and there to testify on behalf of .......................................................................................................................................
                                                                                              Petitioner or Respondent
in the above-entitled case, and to bring with you ....................................................................................................................
.............................................................................................................................................................................................. ..............................................................................................................................................................................................
Use reverse if necessary
and not to depart without leave of the Court.
Date: .......................................

..............................................................................................................................................................................................
           Attorney for (Petitioner) (Respondent)                                       Clerk of the Court



Return on Service

   The above-named witness was summoned on ......................... at ........................ by
                                                                                     Date                         Time
delivering a copy of this subpoena to (him)(her), and, if a witness for the petitioner,
by tendering fees and mileage to (him)(her) pursuant to Rule 148 of the Rules of
Practice and Procedure of the Tax Court.
Dated ....................................... Signed ..............................................................................
Subscribed and sworn to before me this .............. day of ................, ..........
                                 ..................................................................................[SEAL]
                                                   Name                Title