Title I. |
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Rulemaking Authority; Scope of Rules; Publication; Construction; Effective Date; Definitions |
Rule 1. |
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Rulemaking Authority; Scope of Rules; Publication of Rules and Amendments; Construction |
Rule 2. |
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Effective Date |
Rule 3. |
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Definitions |
Title II. |
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The Court |
Rule 10. |
AMENDED (effective 05/05/11) |
Name, Office, and Sessions |
Rule 11. |
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Payments to the Court |
Rule 12. |
AMENDED (effective 05/05/11) |
Court Records |
Rule 13. |
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Jurisdiction |
Title III. |
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Commencement of Case; Service and Filing of Papers; Form and Style of Papers; Appearance and Representation; Computation of Time |
Rule 20. |
AMENDED (effective 07/06/12) |
Commencement of Case |
Rule 21. |
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Service of Papers |
Rule 22. |
AMENDED (effective 05/05/11) |
Filing |
Rule 23. |
AMENDED (effective 07/06/12) |
Form and Style of Papers |
Rule 24. |
AMENDED (effective 05/05/11) |
Appearance and Representation |
Rule 25. |
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Computation of Time |
Rule 26. |
AMENDED (effective 07/06/12) |
Electronic Filing |
Rule 27. |
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Privacy Protection for Filings Made With the Court |
Title IV. |
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Pleadings |
Rule 30. |
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Pleadings Allowed |
Rule 31. |
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General Rules of Pleading |
Rule 32. |
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Form of Pleadings |
Rule 33. |
AMENDED (effective 07/06/12) |
Signing of Pleadings |
Rule 34. |
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Petition |
Rule 35. |
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Entry on Docket |
Rule 36. |
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Answer |
Rule 37. |
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Reply |
Rule 38. |
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Joinder of Issue |
Rule 39. |
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Pleading Special Matters |
Rule 40. |
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Defenses and Objections Made by Pleading or Motion |
Rule 41. |
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Amended and Supplemental Pleadings |
Title V. |
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Motions |
Rule 50. |
AMENDED (effective 05/05/11) |
General Requirements |
Rule 51. |
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Motion for More Definite Statement |
Rule 52. |
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Motion To Strike |
Rule 53. |
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Motion To Dismiss |
Rule 54. |
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Timely Filing and Joinder of Motions |
Rule 55. |
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Motion To Restrain Assessment or Collection or To Order Refund of Amount Collected |
Rule 56. |
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Motion for Review of Jeopardy Assessment or Jeopardy Levy |
Rule 57. |
AMENDED (effective 07/06/12) |
Motion for Review of Proposed Sale of Seized Property |
Rule 58. |
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Miscellaneous |
Title VI. |
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Parties |
Rule 60. |
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Proper Parties; Capacity |
Rule 61. |
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Permissive Joinder of Parties |
Rule 62. |
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Misjoinder of Parties |
Rule 63. |
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Substitution of Parties; Change or Correction in Name |
Title VII. |
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Discovery |
Rule 70. |
AMENDED (effective 07/06/12) |
General Provisions |
Rule 71. |
AMENDED (effective 07/06/12) |
Interrogatories |
Rule 72. |
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Production of Documents, Electronically Stored Information, and Things |
Rule 73. |
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Examination by Transferees |
Rule 74. |
AMENDED (effective 07/06/12) |
Depositions for Discovery Purposes |
Title VIII. |
AMENDED (effective 05/05/11) |
Depositions |
Rule 80. |
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General Provisions |
Rule 81. |
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Depositions in Pending Case |
Rule 82. |
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Depositions Before Commencement of Case |
Rule 83. |
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Depositions After Commencement of Trial |
Rule 84. |
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Depositions Upon Written Questions |
Rule 85. |
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Objections, Errors, and Irregularities |
Title IX. |
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Admissions and Stipulations |
Rule 90. |
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Requests for Admission |
Rule 91. |
AMENDED (effective 05/05/11) |
Stipulations for Trial |
Rule 92. |
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Cases Consolidated for Trial |
Title X. |
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General Provisions Governing Discovery, Depositions and Requests for Admission |
Rule 100. |
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Applicability |
Rule 101. |
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Sequence, Timing, and Frequency |
Rule 102. |
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Supplementation of Responses |
Rule 103. |
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Protective Orders |
Rule 104. |
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Enforcement Action and Sanctions |
Title XI. |
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Pretrial Conferences |
Rule 110. |
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Pretrial Conferences |
Title XII. |
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Decision Without Trial |
Rule 120. |
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Judgment on the Pleadings |
Rule 121. |
AMENDED (effective 07/06/12) |
Summary Judgment |
Rule 122. |
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Submission Without Trial |
Rule 123. |
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Default and Dismissal |
Rule 124. |
AMENDED (effective 05/05/11) |
Voluntary Binding Arbitration |
Title XIII. |
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Calendars and Continuances |
Rule 130. |
AMENDED (effective 05/05/11) |
Motions and Other Matters |
Rule 131. |
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Trial Calendars |
Rule 132. |
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Special or Other Calendars |
Rule 133. |
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Continuances |
Title XIV. |
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Trials |
Rule 140. |
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Place of Trial |
Rule 141. |
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Consolidation; Separate Trials |
Rule 142. |
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Burden of Proof |
Rule 143. |
AMENDED (effective 07/06/12) |
Evidence |
Rule 144. |
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Exceptions Unnecessary |
Rule 145. |
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Exclusion of Proposed Witnesses |
Rule 146. |
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Determination of Foreign Law |
Rule 147. |
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Subpoenas |
Rule 148. |
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Fees and Mileage |
Rule 149. |
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Failure To Appear or To Adduce Evidence |
Rule 150. |
AMENDED (effective 05/05/11) |
Record of Proceedings |
Rule 151. |
AMENDED (effective 05/05/11) |
Briefs |
Rule 152. |
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Oral Findings of Fact or Opinion |
Title XV. |
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Decision |
Rule 155. |
AMENDED (effective 07/06/12) |
Computation by Parties for Entry of Decision |
Rule 156. |
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Estate Tax Deduction Developing At or After Trial |
Rule 157. |
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Motion To Retain File in Estate Tax Case Involving Section 6166 Election |
Title XVI. |
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Posttrial Proceedings |
Rule 160. |
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Harmless Error |
Rule 161. |
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Motion for Reconsideration of Findings or Opinion |
Rule 162. |
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Motion To Vacate or Revise Decision |
Rule 163. |
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No Joinder of Motions Under Rules 161 and 162 |
Title XVII. |
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Small Tax Cases |
Rule 170. |
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General |
Rule 171. |
AMENDED (effective 05/05/11) |
Election of Small Tax Case Procedure |
Rule 172. |
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Representation |
Rule 173. |
AMENDED (effective 07/06/12) |
Pleadings |
Rule 174. |
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Trial |
Rule 175. |
DELETED (effective 07/06/12) |
Number of Copies of Papers |
Title XVIII. |
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Special Trial Judges |
Rule 180. |
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Assignment |
Rule 181. |
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Powers and Duties |
Rule 182. |
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Cases in Which the Special Trial Judge Is Authorized To Make the Decision |
Rule 183. |
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Other Cases |
Title XIX. |
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Appeals |
Rule 190. |
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How Appeal Is Taken |
Rule 191. |
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Preparation of the Record on Appeal |
Rule 192. |
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Bond To Stay Assessment and Collection |
Rule 193. |
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Appeals From Interlocutory Orders |
Title XX. |
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Practice Before the Court |
Rule 200. |
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Admission to Practice and Periodic Registration Fee |
Rule 201. |
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Conduct of Practice Before the Court |
Rule 202. |
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Disciplinary Matters |
Title XXI. |
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Declaratory Judgments |
Rule 210. |
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General |
Rule 211. |
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Commencement of Action for Declaratory Judgment |
Rule 212. |
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Request for Place for Submission to the Court |
Rule 213. |
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Other Pleadings |
Rule 214. |
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Joinder of Issue in Action for Declaratory Judgment |
Rule 215. |
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Joinder of Parties |
Rule 216. |
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Intervention in Retirement Plan Actions |
Rule 217. |
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Disposition of Actions for Declaratory Judgment |
Rule 218. |
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Procedure in Actions Heard by a Special Trial Judge of the Court |
Title XXII. |
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Disclosure Actions |
Rule 220. |
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General |
Rule 221. |
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Commencement of Disclosure Action |
Rule 222. |
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Request for Place of Hearing |
Rule 223. |
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Other Pleadings |
Rule 224. |
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Joinder of Issue |
Rule 225. |
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Intervention |
Rule 226. |
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Joinder of Parties |
Rule 227. |
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Anonymous Parties |
Rule 228. |
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Confidentiality |
Rule 229. |
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Burden of Proof |
Rule 229A. |
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Procedure in Actions Heard by a Special Trial Judge of the Court |
Title XXIII. |
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Claims for Litigation and Administrative Costs |
Rule 230. |
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General |
Rule 231. |
AMENDED (effective 07/06/12) |
Claims for Litigation and Administrative Costs |
Rule 232. |
AMENDED (effective 07/06/12) |
Disposition of Claims for Litigation and Administrative Costs |
Rule 233. |
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Miscellaneous |
Title XXIV. |
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Partnership Actions |
Rule 240. |
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General |
Rule 241. |
AMENDED (effective 07/06/12) |
Commencement of Partnership Action |
Rule 242. |
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Request for Place of Trial |
Rule 243. |
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Other Pleadings |
Rule 244. |
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Joinder of Issue in Partnership Action |
Rule 245. |
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Intervention and Participation |
Rule 246. |
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Service of Papers |
Rule 247. |
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Parties |
Rule 248. |
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Settlement Agreements |
Rule 249. |
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Action for Adjustment of Partnership Items Treated as Action for Readjustment of Partnership Items |
Rule 250. |
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Appointment and Removal of the Tax Matters Partner |
Rule 251. |
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Decisions |
Title XXV. |
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Supplemental Proceedings |
Rule 260. |
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Proceeding To Enforce Overpayment Determination |
Rule 261. |
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Proceeding To Redetermine Interest |
Rule 262. |
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Proceeding To Modify Decision in Estate Tax Case Involving Section 6166 Election |
Title XXVI. |
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Actions for Administrative Costs |
Rule 270. |
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General |
Rule 271. |
AMENDED (effective 07/06/12) |
Commencement of Action for Administrative Costs |
Rule 272. |
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Other Pleadings |
Rule 273. |
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Joinder of Issue in Action for Administrative Costs |
Rule 274. |
AMENDED (effective 07/06/12) |
Applicable Small Tax Case Rules |
Title XXVII. |
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Actions for Review of Failure To Abate Interest |
Rule 280. |
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General |
Rule 281. |
AMENDED (effective 07/06/12) |
Commencement of Action for Review of Failure To Abate Interest |
Rule 282. |
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Request for Place of Trial |
Rule 283. |
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Other Pleadings |
Rule 284. |
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Joinder of Issue in Action for Review of Failure To Abate Interest |
Title XXVIII. |
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Actions for Redetermination of Employment Status |
Rule 290. |
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General |
Rule 291. |
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Commencement of Action for Redetermination of Employment Status |
Rule 292. |
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Request for Place of Trial |
Rule 293. |
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Other Pleadings |
Rule 294. |
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Joinder of Issue in Actions for Redetermination of Employment Status |
Title XXIX. |
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Large Partnership Actions |
Rule 300. |
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General |
Rule 301. |
AMENDED (effective 07/06/12) |
Commencement of Large Partnership Action |
Rule 302. |
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Request for Place of Trial |
Rule 303. |
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Other Pleadings |
Rule 304. |
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Joinder of Issue in Large Partnership Actions |
Rule 305. |
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Action for Adjustment of Partnership Items of Large Partnership Treated as Action for Readjustment of Partnership Items of Large Partnership |
Title XXX. |
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Actions for Declaratory Judgment Relating to Treatment of Items Other Than Partnership Items With Respect to an Oversheltered Return |
Rule 310. |
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General |
Rule 311. |
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Commencement of Action for Declaratory Judgment (Oversheltered Return) |
Rule 312. |
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Request for Place of Trial |
Rule 313. |
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Other Pleadings |
Rule 314. |
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Joinder of Issue in Action for Declaratory Judgment (Oversheltered Return) |
Rule 315. |
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Disposition of Action for Declaratory Judgment (Oversheltered Return) |
Rule 316. |
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Action for Declaratory Judgment (Oversheltered Return) Treated as Deficiency Action |
Title XXXI. |
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Actions for Determination of Relief From Joint and Several Liability on a Joint Return |
Rule 320. |
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General |
Rule 321. |
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Commencement of Action for Determination of Relief From Joint and Several Liability on a Joint Return |
Rule 322. |
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Request for Place of Trial |
Rule 323. |
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Other Pleadings |
Rule 324. |
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Joinder of Issue in Action for Determination of Relief From Joint and Several Liability on a Joint Return |
Rule 325. |
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Notice and Intervention |
Title XXXII. |
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Lien and Levy Actions |
Rule 330. |
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General |
Rule 331. |
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Commencement of Lien and Levy Action |
Rule 332. |
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Request for Place of Trial |
Rule 333. |
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Other Pleadings |
Rule 334. |
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Joinder of Issue in Lien and Levy Actions |
Title XXXIII. |
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Whistleblower Actions |
Rule 340. |
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General |
Rule 341. |
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Commencement of Whistleblower Action |
Rule 342. |
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Request for Place of Trial |
Rule 343. |
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Other Pleadings |
Rule 344. |
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Joinder of Issue in Whistleblower Action |
Rule 345. |
NEW (effective 07/06/12) |
Privacy Protections for Filings in Whistleblower Actions |
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Appendices and Index to the Rules |
Appendix I. |
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Forms |
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AMENDED (effective 05/05/11) |
Form 1. Petition (Sample Format) |
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AMENDED (effective 05/05/11) |
Form 2. Petition (Simplified Form) |
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Form 3. Petition for Administrative Costs (Sec. 7430(f)(2)) |
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Form 4. Statement of Taxpayer Identification Number |
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Form 5. Request for Place of Trial |
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AMENDED (effective 05/05/11) |
Form 6. Ownership Disclosure Statement |
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Form 7. Entry of Appearance |
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Form 8. Substitution of Counsel |
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Form 9. Certificate of Service |
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Form 10. Notice of Change of Address |
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Form 11. Notice of Election to Intervene |
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Form 12. Notice of Election to Participate |
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Form 13. Notice of Intervention |
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AMENDED (effective 05/05/11) |
Form 14. Subpoena |
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AMENDED (effective 05/05/11) |
Form 15. Application for Order To Take Deposition To Perpetuate Evidence |
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Form 16. Certificate on Return |
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Form 17. Notice of Appeal to Court of Appeals |
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NEW (effective 07/06/12) |
Form 18. Unsworn Declaration Under Penalty of Perjury |
Appendix II. |
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Index |
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