United States Tax Court Rules of
Practice and Procedure

The pages listed below represent the Tax Court Rules of Practice and Procedure in their entirety with all additions and amendments. They are the official files released by the U.S. Tax Court.

Except for the introductory material which is in HTML format, all the other material is in PDF format.

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Introduction to the U.S. Tax Court - HTML

Frequently Asked Questions - HTML

Address & Hours of Operation - HTML

Fees & Charges for Filing Petitions - HTML

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Download all the Rules in one file. 297 pages; (1.6 megs)

U.S. Tax Court Rules by Title

Title I: Scope of Rules; Rules 1-3
PDF format; - 2 pages;(92k)
Construction; Effective Date; Definitions.
Rule 1: See New Rules.
Rule 2: Effective Date
Rule 3: Definitions

Title II: The Court. Rules 10-13
PDF format; 3 pages;(28k)
Rule 10: Name, Office, and Sessions
Rule 11: Payments to Court
Rule 12: Court Records
Rule 13: Jurisdiction

Title III: Commencement of Case; Service and Filing of Papers: Form and Style of Papers; Appearance and Representation; Computation of Time. Rules 20-25
PDF format; 9 pages;(48k)
Rule 20: Commencement of Case
Rule 21: Service of Papers
Rule 22: Filing
Rule 23: Form & Style of Papers
Rule 24: Appearance & Representation
Rule 25: Computation of Time

Title IV: Pleadings. Rules 30-41
PDF format; 10 pages;(491k)
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

Title V: Motions. Rules 50-58
PDF format; 10 pages;(48k)
Rule 50: General Requirements
Rule 51: Motion for More Definitive Statement
Rule 52: Motion to Strike
Rule 53: Motion to Dismiss
Rule 54: Timely Filing & Joinder of Motions
Rule 55: Motion to Restrain Assessment or Collection
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

Title VI: Parties. Rules 60-63
PDF format; 3 pages;(31k)
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. Rules 70-76
PDF format; 12 pages;(57k)
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. Rules 80-85
PDF format; 12 pages;(52k)
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: Deposition Upon Written Questions
Rule 85: Objections, Errors, and Irregularities

Title IX: Admissions and Stipulations. Rules 90-92
PDF format; 7 pages;(40k)
Rule 90: Requests for Admission
Rule 91: Stipulation for Trial
Rule 92: Cases Consolidated for Trial

Title X: General Provisions Governing Discovery, Depositions, and Requests for Admissions. Rules 100-104
PDF format; 5 pages;(30k)
Rule 100: Applicability
Rule 101: Sequence, Timing, & Frequency
Rule 102: Supplementation of Responses
Rule 103: Protective Orders
Rule 104: Enforcement Actions & Sanctions

Title XI: Pretrial Conferences. Rule 110
PDF format; 1 page;(19k)
Rule 110: Pretrial Conferences

Title XII: Decision Without Trial. Rules 120-124
PDF format; 5 pages;(36k)
Rule 120: Judgment on the Pleadings
Rule 121: Summary Judgment
Rule 122: Submission Without Trial
Rule 123: Default & Dismissal
Rule 124: Voluntary Binding Arbitration

Title XIII: Calendars and Continuances. Rules 130-133
PDF format; 2 pages;(23k)
Rule 130: Motions & Other Matters
Rule 131: Trial Calendars
Rule 132: Special or Other Calendars
Rule 133: Continuances

Title XIV: Trials. Rules 140-152
PDF format; 12 pages;(53k)
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 152: Oral Findings of Fact or Opinion

Title XV: Decision. Rules 155-157
PDF format; 2 pages;(23k)
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

Title XVI: Post-Trial Proceedings. Rules 160-163
PDF format; 1 pages;(18k)
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 & 162

Title XVII: Small Tax Cases. Rules 170-179
PDF format; 3 pages;(31k)
Rule 170: General
Rule 171: Election of Small Tax Case Procedure
Rule 172: Representation
Rule 173: Pleadings - See Notice of Proposed Amendments
Rule 174: Trial
Rule 175: Number of Copies of Papers

Title XVIII: Special Trial Judges. Rules 180-183
PDF format; 3 pages;(28k)
Rule 180: Assignment
Rule 181: Powers and Duties
Rule 182: Cases in Which the Special Trial Judge Is Authorized To Make
               the Decision - AMENDED: See New Rules.
Rule 183: Other Cases - AMENDED: See New Rules.

Title XIX: Appeals. Rules 190-193
PDF format; 2 pages;(29k)
Rule 190: How Appeal Taken
Rule 191: Preparation of the Record on Appeal
Rule 192: Bond to Stay Assessment & Collection
Rule 193: Appeals from Interlocutory Orders

Title XX: Practice Before the Court. Rules 200-202
PDF format; 6 pages;(425k)
Rule 200: AMENDED: See New Rules
Rule 201: Conduct of Practice Before the Court
Rule 202: AMENDED: See New Rules

Title XXI: Declaratory Judgements. Rules 210-218
PDF format; 16 pages;(69k)
Rule 210: General
Rule 211: Commencement of Action for Declaratory Judgment
Rule 212: Designation of 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

Title XXII: Disclosure Actions. Rules 220-229A
PDF format; 13 pages;(44k)
Rule 220: General
Rule 221: Commencement of Disclosure Action
Rule 222: 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. Rules 230-233
PDF format; 7 pages;(39k)
Rule 230: General
Rule 231: Claims for Litigation & Administrative Costs
Rule 232: Disposition of Claims for Litigation & Administrative Costs
Rule 233: Miscellaneous

Title XXIV: Partnership Actions. Rules 240-251
PDF format; 16 pages;(51k)
Rule 240: General
Rule 241: Commencement of Partnership Action
Rule 242: Designation of Place of Trial
Rule 243: Other Pleadings
Rule 244: Joinder of Issue in Partnership Action
Rule 245: Intervention & 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 & Removal of the Tax Matters Partner
Rule 251: Decisions

Title XXV: Supplemental Proceedings. Rules 260-262
PDF format; 6 pages;(38k)
Rule 260: Proceeding to Enforce Overpayment
Rule 261: Proceeding to Redetermine Interest
Rule 262: Proceeding to Modify Decision in Estate Tax Case Involving
               Section 6166 Election

Title XXVI: Actions for Administrative Costs. Rules 270 - 274
PDF format; 5 pages;(34k)
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 Case Rules

Title XXVII: Actions for Review of Failure to Abate Interest Rules 280 - 284
PDF format; 5 pages;(27k)
Rule 280: General
Rule 281: Commencement of Action for Review of Failure to Abate Interest
Rule 282: 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 Rules 290 - 294
PDF format; 4 pages;(29k)
Rule 290: General
Rule 291: Commencement of Action for Redetermination of Employment
               Status
Rule 292: 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 Rules 300 - 305
PDF format; 6 pages;(38k)
Rule 300: General
Rule 301: Commencement of Large Partnership Action
Rule 302: 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 Rules 310 - 316
PDF format; 4 pages;(30k)
Rule 310: General
Rule 311. Commencement of Action for Declaratory Judgment
               (Oversheltered Return)
Rule 312: 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 Rules 320 - 325
PDF format; 4 pages;(31k)
Rule 320: General
Rule 321: Commencement of Action for Determination of Relief From Joint
               and Several Liability on a Joint Return
Rule 322: 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: Notice and Intervention

Title XXXII: Lien and Levy Actions Rules 330 - 334
PDF format; 3 pages;(28k)
Rule 330: General
Rule 331: Commencement of Lien and Levy Action
Rule 332: Designation of Place of Trial
Rule 333: Other Pleadings
Rule 334: Joinder of Issue in Lien and Levy Actions

Appendix I: Forms:
PDF format; 15 pages;(211k)
Petitions; Entry of Appearance; Substitution of Counsel;
Designation of Place of Trial; Subpoena; Application for Order
to Take Deposition; Certificate on Return; Notice of Appeal to
Court of Appeals; Certificate of Service; Notices of Elections;
Petition for Administrative Costs

Appendix II: Fees and Charges
PDF format; 1 page;(17k)
(See Rules 148, !90(a),and 200(i))

Appendix III: Places of Trial
PDF format; 2 page;(21k)
(See Rules 140 and 177)

Index to Tax Court Rules
PDF format; 48 pages;(73k)
References are to the Rule Number.

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