Title I. |
Scope of Rules; Construction; Effective Date; Definitions |
Rule 1. |
New Rule (effective 09/20/05) |
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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.
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AMENDED (effective 03/01/08)
AMENDED (effective 04/03/07)
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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) |
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Rule 201. |
Conduct of Practice Before the Court |
Rule 202. |
New Rule (effective 09/20/05) |
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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 |
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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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