To the United States Tax Court:

      1. Application is hereby made by the above-named .......................................................................................................
                                                                             Petitioner or Respondent
for an order to take the deposition(s) of the following-named person(s) who has
(have) been served with a copy of this application, as evidenced by the attached
certificate of service:

Name of witness (a)    ................................................................................... (b)    ................................................................................... (c)    ................................................................................... (d)    ...................................................................................

Post office address     ...................................................................................     ...................................................................................     ...................................................................................     ...................................................................................

      2. It is desired to take the deposition(s) of the above-named person(s) for the following
reasons (With respect to each of the above-named persons, set forth for the
reasons for taking the depositions rather than waiting until trial to introduce the
testimony or other evidence.):

      3. The substance of the testimony, to be obtained through the deposition(s), is as
follows (With respect to each of the above-named persons, set forth briefly the
substance of the expected testimony or other evidence.):

      4. The following books, papers, documents, or other tangible things to be
produced at the deposition, are as follows (With respect to each of the above-named
persons, describe briefly all things which the applicant desires to have produced at the
deposition.):

      5. The expected testimony or other evidence is material to one or more matters in controversy, in the following respects:

      6. (a) This deposition (will) (will not) be taken on written questions (see Rule 84).

          (b) All such written questions are annexed to this application (attach such questions pursuant to Rule 84).

     7. The petition in this case was filed with the Court on .......................................
                                                                                                        Date
    The pleadings in this case (are) (are not) closed. This case (has)(has not) been placed on a trial calendar.

      8. An arrangement as to payment of fees and expenses of the deposition is desired which departs from the Rules 81(g) and 103, as follows:
.............................................................................................................................................................................................. ..............................................................................................................................................................................................

      9. It is desired to take the testimony of ....................................... on ................................... ............................., at
                                                                                                                                      Date
......................................., at
                           Time
..............................................................................................................................................................................................
                                                                      Room number, street number, street name, city and state
before ..................................................................................................................................................................................
                              Name and official title

      10. ......................................................................... is a person who is authorized
            Name of person before whom deposition is to be taken
to administer an oath, in his (her) capacity as ..................  Such person is not a relative
or employee or counsel of any party, or a relative or employee or associate of such
counsel, nor is such person financially interested in the action. (For possible waiver
of this requirement, see Rule 81(e)(3).)

      11. It is desired to record the testimony of .......................................... before ............................. by videotape. The name and address of the videotape operator and the name and address of the operator's employer are
.............................................................................................................................................................................................. ..............................................................................................................................................................................................

Dated: ...............................

(Signed)

..........................................................  Petitioner or Counsel ..........................................................  Post office address ..........................................................  Counsel's Tax Court Bar Number

_____________________________

* Applications must be filed at least 45 days prior to the date set for the trial. When the applicant seeks to take depositions upon written questions, the title of the application shall so indicate and the application shall be accompanied by an original and five copies of the proposed questions. The taking of depositions upon written questions is not favored, except when the depositions are to be taken in foreign countries, in which case any depositions taken must be upon written questions, except as otherwise directed by the Court for cause shown. (See Rule 84(a).) If the parties so stipulate, depositions may be taken without application to the Court. (See Rule 81(d).)