Tax Court Rules

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On this page you will find the Court's current Rules of Practice and Procedure, forms, and fee schedule. You will also find information regarding past amendments to the Rules.

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Rules of Practice and Procedure

• Complete Rules of Practice and Procedure (current through amendments of August 8, 2024)
• Individual Rules by Title
• Forms
• Fee Schedule
• Judicial Conduct and Disability Procedures

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Rules Amendments

• Guide to Rules Amendments and Notes
• Notices of Rule Amendments
• Comments and Suggestions

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NOTE: In order to reduce download time, each Rule has been stored as a separate PDF file. The Rules may be purchased in loose-leaf form from the Clerk's Office for $20.00 by writing to the United States Tax Court, 400 Second Street, N.W., Washington, D.C. 20217, and enclosing a check or money order for that amount payable to the "Clerk, United States Tax Court." Please do not send cash.

Adobe Acrobat Reader is required to view and print the Rules of Practice and Procedure. Adobe Acrobat Reader can be obtained free of charge from www.adobe.com.

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Title I. Rulemaking Authority, Scope of Rules, Publication, Construction, Effective Date, Definitions

• Rule 1. Rulemaking Authority, Scope of Rules, Publication of Rules and Amendments, Construction
• Rule 2. Effective Date
• Rule 3. Definitions

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Title II. The Court

• Rule 10. Name, Office, and Sessions
• Rule 11. Payments to the Court
• Rule 12. Court Records
• Rule 13. Jurisdiction

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Title III. Commencement of Case, Service and Filing of Papers, Form and Style of Papers, Appearance and Representation, Computation of Time

• Rule 20. Commencement of Case
• Rule 21. Service of Papers
• Rule 22. Filing
• Rule 23. Form and Style of Papers
• Rule 24. Appearance and Representation
• Rule 25. Computation of Time
• Rule 26. Electronic Filing
• Rule 27. Privacy Protection for Filings Made With the Court

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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. 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

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Title V. Motions

• Rule 50. General Requirements
• Rule 51. Motion for More Definite Statement
• Rule 52. Motion To Strike
• Rule 53. Motion To Dismiss
• Rule 54. Timely Filing and Joinder of Motions
• Rule 55. Motion To Restrain Assessment or Collection or To Order Refund of Amount Collected
• Rule 56. Motion for Review of Jeopardy Assessment or Jeopardy Levy
• Rule 57. Motion for Review of Proposed Sale of Seized Property
• Rule 58. Miscellaneous

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Title VI. Parties

• Rule 60. Proper Parties; Capacity
• Rule 61. [Reserved]
• Rule 62. Misjoinder of Parties
• Rule 63. Substitution of Parties; Change or Correction in Name
• Rule 64. Intervention

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Title VII. Discovery

• Rule 70. General Provisions
• Rule 71. Interrogatories
• Rule 72. Production of Documents, Electronically Stored Information, and Things
• Rule 73. Examination by Transferees
• Rule 74. Depositions for Discovery Purposes

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Title VIII. Depositions To Perpetuate Evidence

• Rule 80. General Provisions
• Rule 81. 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

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Title IX. Admissions and Stipulations

• Rule 90. Requests for Admission
• Rule 91. Stipulations for Trial
• Rule 92. [Reserved]
• Rule 93. Identification and Certification of Administrative Record in Certain Actions

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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

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Title XI. Pretrial Conferences

• Rule 110. Pretrial Conferences

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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. Alternative Dispute Resolution

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Title XIII. Calendars and Continuances

• Rule 130. Motions and Other Matters
• Rule 131. Trial Calendars
• Rule 132. Special or Other Calendars
• Rule 133. Continuances

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Title XIV. Trials

• Rule 140. 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 151.1. Brief of an Amicus Curiae
• Rule 152. Oral Findings of Fact or Opinion

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Title XV. Decision

• Rule 155. 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

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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

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Title XVII. Small Tax Cases

• Rule 170. General
• Rule 171. Election of Small Tax Case Procedure
• Rule 172. Representation
• Rule 173. Pleadings
• Rule 174. Trial

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Title XVIII. Special Trial Judges

• Rule 180. Assignment
• Rule 181. Powers and Duties
• Rule 182. Cases in Which the Special Trial Judge Is Authorized To Make the Decision
• Rule 183. Other Cases

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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

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Title XX. Practice Before the Court

• Rule 200. Admission to Practice and Periodic Registration Fee
• Rule 201. Conduct of Practice Before the Court
• Rule 202. Disciplinary Matters

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Title XXI. Declaratory Judgments

• Rule 210. General
• Rule 211. Commencement of Action for Declaratory Judgment
• Rule 212. Request for Place for Submission to the Court
• Rule 213. Other Pleadings
• Rule 214. Joinder of Issue in Action for Declaratory Judgment
• Rule 215. 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

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Title XXII. Disclosure Actions

• Rule 220. General
• Rule 221. Commencement of Disclosure Action
• Rule 222. Request for 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

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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

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Title XXIV. TEFRA Partnership Actions

• Rule 240. General
• Rule 241. Commencement of Partnership Action
• Rule 242. Request for 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

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Title XXIV.A. Partnership Actions Under BBA Section 1101

• Rule 255.1. General
• Rule 255.2 . Commencement of Partnership Action
• Rule 255.3. Request for Place of Trial
• Rule 255.4. Other Pleadings
• Rule 255.5. Joinder of Issue in Partnership Action
• Rule 255.6. Identification and Removal of Partnership Representative
• Rule 255.7 . Decisions

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Title XXV. Supplemental Proceedings

• Rule 260. Proceeding To Enforce Overpayment Determination
• Rule 261. Proceeding To Redetermine Interest
• Rule 262. Proceeding To Modify Decision in Estate Tax Case Involving Section 6166 Election

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Title XXVI. Actions for Administrative Costs

• Rule 270. General
• Rule 271. 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

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Title XXVII. Actions for Review of Failure To Abate Interest

• Rule 280. General
• Rule 281. Commencement of Action for Review of Failure To Abate Interest
• Rule 282. Request for Place of Trial
• Rule 283. Other Pleadings
• Rule 284. Joinder of Issue in Action for Review of Failure To Abate Interest

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Title XXVIII. Actions for Redetermination of Employment Status

• Rule 290. General
• Rule 291. Commencement of Action for Redetermination of Employment Status
• Rule 292. Request for Place of Trial
• Rule 293. Other Pleadings
• Rule 294. Joinder of Issue in Actions for Redetermination of Employment Status

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Title XXIX. Large Partnership Actions

• Rule 300. General
• Rule 301. Commencement of Large Partnership Action
• Rule 302. Request for 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

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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. Request for 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

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Title XXXI. Actions for Determination of Relief From Joint and Several Liability on a Joint Return

• Rule 320. General
• Rule 321. Commencement of Action for Determination of Relief From Joint and Several Liability on a Joint Return
• Rule 322. Request for 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. Notice and Intervention

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Title XXXII. Lien and Levy Actions

• Rule 330. General
• Rule 331. Commencement of Lien and Levy Action
• Rule 332. Request for Place of Trial
• Rule 333. Other Pleadings
• Rule 334. Joinder of Issue in Lien and Levy Actions

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Title XXXIII. Whistleblower Actions

• Rule 340. General
• Rule 341. Commencement of Whistleblower Action
• Rule 342. Request for Place of Trial
• Rule 343. Other Pleadings
• Rule 344. Joinder of Issue in Whistleblower Action
• Rule 345. Privacy Protections for Filings in Whistleblower Actions

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Title XXXIV. Certification and Failure to Reverse Certification Action with Respect to Passports

• Rule 350. General
• Rule 351. Commencement of Certification Action
• Rule 352. Request for Place of Trial
• Rule 353. Other Pleadings
• Rule 354. Joinder of Issue in Certification Action

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Appendix

The forms that comprise the appendix can also be found on the Case Related Forms page.

• Form 1. Petition (Sample Format)
• Form 2. Petition (Simplified Form)
• Form 3. Petition for Administrative Costs
• Form 4. Statement of Taxpayer Identification Number
• Form 5. Request for Place of Trial
• Form 6. Corporate Disclosure Statement
• Form 7. Entry of Appearance
• Form 8. Substitution of Counsel
• Form 9. Certificate of Service
• Form 10. Notice of Change of Address
• Form 11. Notice of Election to Intervene
• Form 12. Notice of Election to Participate
• Form 13. Notice of Intervention
• Form 14A. Subpoena to Appear and Testify at a Hearing or Trial
• Form 14B. Subpoena to Testify at a Deposition
• Form 15. Application for Order To Take Deposition To Perpetuate Evidence
• Form 16. Certificate on Return
• Form 17. Notice of Appeal to Court of Appeals
• Form 18. Unsworn Declaration Under Penalty of Perjury