United States Tax Court: Rules of Practice and Procedure

Rules of Practice and Procedure

Interested persons may purchase a hard copy of the Court's Rules of Practice and Procedure through the Court's Intake Section (202-521-0700) for a fee of $22.00.

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An interim copy of the Rules of Practice and Procedure incorporating all of the amendments adopted September 20, 2005, January 11, 2007, February 15, 2007, December 14, 2007, and October 3, 2008, is available for download (1267KB). This set of rules is provided on an interim basis as a convenience to parties and practitioners pending republication by GPO of these Rules.

NOTE:In order to hasten download time, each Title of the Rules of Practice and Procedure below has been stored as a separate Acrobat (.PDF) file. Each hyperlink (text displayed in blue) on this page links to the corresponding .PDF file (i.e. Title I links to TITLE1.PDF). Each Rule within a Title is bookmarked. The bookmarks will appear along the left-hand side of the screen when opened in the Acrobat Reader.

Table of Contents - AMENDED (effective 03/01/08)

Title I.		Scope of Rules; Construction; Effective Date; Definitions
Rule 1.	New Rule (effective 09/20/05)
Rule 2.		Effective Date
Rule 3.		Definitions
Title II.		The Court
Rule 10.		Name, Office, and Sessions
Rule 11.	AMENDED (effective 03/01/08)	Payments to the Court
Rule 12.		Court Records
Rule 13.	AMENDED (effective 03/01/08)	Jurisdiction
Title III.		Commencement of Case; Service and Filing of Papers; Form and Style of Papers; Appearance and Representation; Computation of Time
Rule 20.	AMENDED (effective 03/01/08)	Commencement of Case
Rule 21.	AMENDED (effective 03/01/08)	Service of Papers
Rule 22.		Filing
Rule 23.		Form and Style of Papers
Rule 24.		Appearance and Representation
Rule 25.	AMENDED (effective 03/01/08) AMENDED (effective 04/03/07)	Computation of Time
Rule 27.	New Rule (effective 03/01/08)	Privacy Protection for Filings Made With the Court
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.	AMENDED (effective 03/01/08)	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
Title V.		Motions
Rule 50.	AMENDED (effective 03/01/08)	General Requirements
Rule 51.		Motion for More definite Statement
Rule 52.		Motion To Strike
Rule 53.		Motion To Dismiss
Rule 54.	AMENDED (effective 03/01/08)	Timely Filing and Joinder of Motions
Rule 55.		Motion To Restrain Assessment or Collection or To Order Refund of Amount Collected
Rule 56.	AMENDED (effective 03/01/08)	Motion for Review of Jeopardy Assessment or Jeopardy Levy
Rule 57.	AMENDED (effective 03/01/08)	Motion for Review of Proposed Sale of Seized Property
Rule 58.		Miscellaneous
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
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
Title VIII.		Depositions
Rule 80.		General Provisions
Rule 81.	AMENDED (effective 03/01/08)	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
Title IX.		Admissions and Stipulations
Rule 90.	AMENDED (effective 03/01/08)	Requests for Admission
Rule 91.		Stipulations for Trial
Rule 92.		Cases Consolidated for Trial
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
Title XI.		Pretrial Conferences
Rule 110.	AMENDED (effective 03/01/08)	Pretrial Conferences
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
Title XIII.		Calendars and Continuances
Rule 130.		Motions and Other Matters
Rule 131.	AMENDED (effective 03/01/08)	Trial Calendars
Rule 132.		Special or Other Calendars
Rule 133.		Continuances
Title XIV.		Trials
Rule 140.	AMENDED (effective 03/01/08)	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.	AMENDED (effective 03/01/08)	Oral Findings of Fact or Opinion
Title XV.		Decision
Rule 155.	AMENDED (effective 03/01/08)	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
Title XVI.		Posttrial 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
Title XVII.		Small Tax Cases
Rule 170.		General
Rule 171.		Election of Small Tax Case Procedure
Rule 172.		Representation
Rule 173.	AMENDED (effective 03/13/07)	Pleadings
Rule 174.	AMENDED (effective 03/01/08)	Trial
Rule 175.	AMENDED (effective 03/01/08)	Number of Copies of Papers
Title XVIII.		Special Trial Judges
Rule 180.		Assignment
Rule 181.		Powers and Duties
Rule 182.	New Rule (effective 09/20/05)	Cases in Which the Special Trial Judge Is Authorized To Make the Decision
Rule 183.	New Rule (effective 09/20/05)	Other Cases
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
Title XX.		Practice Before the Court
Rule 200.	New Rule (effective 09/20/05)
Rule 201.		Conduct of Practice Before the Court
Rule 202.	New Rule (effective 09/20/05)
Title XXI.		Declaratory Judgments
Rule 210.		General
Rule 211.	AMENDED (effective 03/01/08)	Commencement of Action for Declaratory Judgment
Rule 212.	AMENDED (effective 03/01/08)	Designation of Place for Submission to the Court
Rule 213.		Other Pleadings
Rule 214.		Joinder of Issue in Action for Declaratory Judgment
Rule 215.	AMENDED (effective 03/01/08)	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
Title XXII.		Disclosure Actions
Rule 220.		General
Rule 221.		Commencement of Disclosure Action
Rule 222.	AMENDED (effective 03/01/08)	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
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
Title XXIV.		Partnership Actions
Rule 240.	AMENDED (effective 03/01/08)	General
Rule 241.	AMENDED (effective 03/01/08)	Commencement of Partnership Action
Rule 242.	AMENDED (effective 03/01/08)	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
Title XXV.		Supplemental Proceedings
Rule 260.	AMENDED (effective 03/01/08)	Proceeding To Enforce Overpayment Determination
Rule 261.	AMENDED (effective 03/01/08)	Proceeding To Redetermine Interest
Rule 262.		Proceeding To Modify Decision in Estate Tax Case Involving Section 6166 Election
Title XXVI.		Actions for Administrative Costs
Rule 270.		General
Rule 271.	AMENDED (effective 03/01/08)	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
Title XXVII.		Actions for Review of Failure To Abate Interest
Rule 280.		General
Rule 281.	AMENDED (effective 03/01/08)	Commencement of Action for Review of Failure To Abate Interest
Rule 282.	AMENDED (effective 03/01/08)	Designation of Place of Trial
Rule 283.		Other Pleadings
Rule 284.		Joinder of Issue in Action for Review of Failure To Abate Interest
Title XXVIII.		Actions for Redetermination of Employment Status
Rule 290.		General
Rule 291.	AMENDED (effective 03/01/08)	Commencement of Action for Redetermination of Employment Status
Rule 292.	AMENDED (effective 03/01/08)	Designation of Place of Trial
Rule 293.		Other Pleadings
Rule 294.		Joinder of Issue in Actions for Redetermination of Employment Status
Title XXIX.		Large Partnership Actions
Rule 300.		General
Rule 301.	AMENDED (effective 03/01/08)	Commencement of Large Partnership Action
Rule 302.	AMENDED (effective 03/01/08)	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
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 Declaratory Judgment (Oversheltered Return)
Rule 312.	AMENDED (effective 03/01/08)	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
Title XXXI.		Actions for Determination of Relief From Joint and Several Liability on a Joint Return
Rule 320.		General
Rule 321.	AMENDED (effective 03/01/08)	Commencement of Action for Determination of Relief From Joint and Several Liability on a Joint Return
Rule 322.	AMENDED (effective 03/01/08)	Designation of Place of Trial
Rule 323.		Other Pleadings
Rule 324.		Joinder of Issue in Action for Determination of Relief From Joint and Several Liability on a Joint Return
Rule 325.	AMENDED (effective 03/01/08)	Notice and Intervention
Title XXXII.		Lien and Levy Actions
Rule 330.		General
Rule 331.	AMENDED (effective 03/01/08)	Commencement of Lien and Levy Action
Rule 332.	AMENDED (effective 03/01/08)	Designation of Place of Trial
Rule 333.		Other Pleadings
Rule 334.		Joinder of Issue in Lien and Levy Actions
		Appendices and Index to the Rules
Appendix I.	AMENDED (effective 03/01/08)	Forms
Appendix II.		Fees and Charges
Appendix III.	Deleted (effective 03/01/08)	Places of Trial
Index	AMENDED (effective 03/01/08)

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Last updated: November 18, 2008