-CITE-
    26 USC APPENDIX TITLE 26 - APPENDIX                         01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX

    RULES OF PRACTICE AND PROCEDURE OF THE UNITED STATES TAX COURT
                     (AS AMENDED TO JANUARY 19, 2004)                 

         TITLE I. - SCOPE OF RULES; CONSTRUCTION; EFFECTIVE DATE;
                                DEFINITIONS
    Rule                                                     
    1.          Scope of Rules and Construction.                      
    2.          Effective Date.                                       
    3.          Definitions.                                          

                           TITLE II. - THE COURT                       
    10.         Name, Office, and Sessions.                           
    11.         Payments to the Court.                                
    12.         Court Records.                                        
    13.         Jurisdiction.                                         

     TITLE III. - COMMENCEMENT OF CASE; SERVICE AND FILING OF PAPERS;
         FORM AND STYLE OF PAPERS; APPEARANCE AND REPRESENTATION;
                            COMPUTATION OF TIME
    20.         Commencement of Case.                                 
    21.         Service of Papers.                                    
    22.         Filing.                                               
    23.         Form and Style of Papers.                             
    24.         Appearance and Representation.                        
    25.         Computation of Time.                                  

                           TITLE IV. - PLEADINGS                       
    30.         Pleadings Allowed.                                    
    31.         General Rules of Pleading.                            
    32.         Form of Pleadings.                                    
    33.         Signing of Pleadings.                                 
    34.         Petition.                                             
    35.         Entry on Docket.                                      
    36.         Answer.                                               
    37.         Reply.                                                
    38.         Joinder of Issue.                                     
    39.         Pleading Special Matters.                             
    40.         Defenses and Objections Made by Pleading or Motion.   
    41.         Amended and Supplemental Pleadings.                   

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

                            TITLE VI. - PARTIES                        
    60.         Proper Parties; Capacity.                             
    61.         Permissive Joinder of Parties.                        
    62.         Misjoinder of Parties.                                
    63.         Substitution of Parties; Change or Correction in Name.

                          TITLE VII. - DISCOVERY                      
    70.         General Provisions.                                   
    71.         Interrogatories.                                      
    72.         Production of Documents and Things.                   
    73.         Examination by Transferees.                           
    74.         Depositions for Discovery Purposes - Upon Consent of
                 Parties.                                             
    75.         Depositions for Discovery Purposes - Without Consent
                 of Parties in Certain Cases.                         
    76.         Deposition of Expert Witnesses.                       

                         TITLE VIII. - DEPOSITIONS                     
    80.         General Provisions.                                   
    81.         Depositions in Pending Case.                          
    82.         Depositions Before Commencement of Case.              
    83.         Depositions After Commencement of Trial.              
    84.         Depositions Upon Written Questions.                   
    85.         Objections, Errors, and Irregularities.               

                  TITLE IX. - ADMISSIONS AND STIPULATIONS              
    90.         Requests for Admission.                               
    91.         Stipulations for Trial.                               
    92.         Cases Consolidated for Trial.                         

    TITLE X. - GENERAL PROVISIONS GOVERNING DISCOVERY, DEPOSITIONS, AND
                          REQUESTS FOR ADMISSION
    100.        Applicability.                                        
    101.        Sequence, Timing, and Frequency.                      
    102.        Supplementation of Responses.                         
    103.        Protective Orders.                                    
    104.        Enforcement Action and Sanctions.                     

                     TITLE XI. - PRETRIAL CONFERENCES                 
    110.        Pretrial Conferences.                                 

                    TITLE XII. - DECISION WITHOUT TRIAL                
    120.        Judgment on the Pleadings.                            
    121.        Summary Judgment.                                     
    122.        Submission Without Trial.                             
    123.        Default and Dismissal.                                
    124.        Voluntary Binding Arbitration.                        

                 TITLE XIII. - CALENDARS AND CONTINUANCES             
    130.        Motions and Other Matters.                            
    131.        Trial Calendars.                                      
    132.        Special or Other Calendars.                           
    133.        Continuances.                                         

                            TITLE XIV. - TRIALS                        
    140.        Place of Trial.                                       
    141.        Consolidation; Separate Trials.                       
    142.        Burden of Proof.                                      
    143.        Evidence.                                             
    144.        Exceptions Unnecessary.                               
    145.        Exclusion of Proposed Witnesses.                      
    146.        Determination of Foreign Law.                         
    147.        Subpoenas.                                            
    148.        Fees and Mileage.                                     
    149.        Failure To Appear or To Adduce Evidence.              
    150.        Record of Proceedings.                                
    151.        Briefs.                                               
    152.        Oral Findings of Fact or Opinion.                     

                           TITLE XV. - DECISION                       
    155.        Computation by Parties for Entry of Decision.         
    156.        Estate Tax Deduction Developing At or After Trial.    
    157.        Motion To Retain File in Estate Tax Case Involving
                 Section 6166 Election.                               

                    TITLE XVI. - POSTTRIAL PROCEEDINGS                
    160.        Harmless Error.                                       
    161.        Motion for Reconsideration of Findings or Opinion.    
    162.        Motion To Vacate or Revise Decision.                  
    163.        No Joinder of Motions Under Rules 161 and 162.        

                       TITLE XVII. - SMALL TAX CASES                   
    170.        General.                                              
    171.        Election of Small Tax Case Procedure.                 
    172.        Representation.                                       
    173.        Pleadings.                                            
    174.        Trial.                                                
    175.        Number of Copies of Papers.                           

                    TITLE XVIII. - SPECIAL TRIAL JUDGES                
    180.        Assignment.                                           
    181.        Powers and Duties.                                    
    182.        Cases in Which the Special Trial Judge Is Authorized
                 To Make the Decision.                                
    183.        Other Cases.                                          

                           TITLE XIX. - APPEALS                       
    190.        How Appeal Taken.                                     
    191.        Preparation of the Record on Appeal.                  
    192.        Bond To Stay Assessment and Collection.               
    193.        Appeals From Interlocutory Orders.                    

                   TITLE XX. - PRACTICE BEFORE THE COURT               
    200.        Admission to Practice and Periodic Registration Fee.  
    201.        Conduct of Practice Before the Court.                 
    202.        Disqualification, Suspension, or Disbarment.          

                    TITLE XXI. - DECLARATORY JUDGMENTS                
    210.        General.                                              
    211.        Commencement of Action for Declaratory Judgment.      
    212.        Designation of Place for Submission to the Court.     
    213.        Other Pleadings.                                      
    214.        Joinder of Issue in Action for Declaratory Judgment.  
    215.        Joinder of Parties.                                   
    216.        Intervention in Retirement Plan Actions.              
    217.        Disposition of Actions for Declaratory Judgment.      
    218.        Procedure in Actions Heard by a Special Trial Judge of
                 the Court.                                           

                     TITLE XXII. - DISCLOSURE ACTIONS                 
    220.        General.                                              
    221.        Commencement of Disclosure Action.                    
    222.        Designation of Place of Hearing.                      
    223.        Other Pleadings.                                      
    224.        Joinder of Issue.                                     
    225.        Intervention.                                         
    226.        Joinder of Parties.                                   
    227.        Anonymous Parties.                                    
    228.        Confidentiality.                                      
    229.        Burden of Proof.                                      
    229A.       Procedure in Actions Heard by a Special Trial Judge of
                 the Court.                                           

       TITLE XXIII. - CLAIMS FOR LITIGATION AND ADMINISTRATIVE COSTS   
    230.        General.                                              
    231.        Claims for Litigation and Administrative Costs.       
    232.        Disposition of Claims for Litigation and
                 Administrative Costs.                                
    233.        Miscellaneous.                                        

                     TITLE XXIV. - PARTNERSHIP ACTIONS                 
    240.        General.                                              
    241.        Commencement of Partnership Action.                   
    242.        Designation of Place of Trial.                        
    243.        Other Pleadings.                                      
    244.        Joinder of Issue in Partnership Action.               
    245.        Intervention and Participation.                       
    246.        Service of Papers.                                    
    247.        Parties.                                              
    248.        Settlement Agreements.                                
    249.        Action for Adjustment of Partnership Items Treated as
                 Action for Readjustment of Partnership Items.        
    250.        Appointment and Removal of the Tax Matters Partner.   
    251.        Decisions.                                            

                   TITLE XXV. - SUPPLEMENTAL PROCEEDINGS               
    260.        Proceeding To Enforce Overpayment Determination.      
    261.        Proceeding To Redetermine Interest.                   
    262.        Proceeding To Modify Decision in Estate Tax Case
                 Involving Section 6166 Election.                     

              TITLE XXVI. - ACTIONS FOR ADMINISTRATIVE COSTS          
    270.        General.                                              
    271.        Commencement of Action for Administrative Costs.      
    272.        Other Pleadings.                                      
    273.        Joinder of Issue in Action for Administrative Costs.  
    274.        Applicable Small Tax Case Rules.                      

      TITLE XXVII. - ACTIONS FOR REVIEW OF FAILURE TO ABATE INTEREST  
    280.        General.                                              
    281.        Commencement of Action for Review of Failure To Abate
                 Interest.                                            
    282.        Designation of Place of Trial.                        
    283.        Other Pleadings.                                      
    284.        Joinder of Issue in Action for Review of Failure To
                 Abate Interest.                                      

     TITLE XXVIII. - ACTIONS FOR REDETERMINATION OF EMPLOYMENT STATUS 
    290.        General.                                              
    291.        Commencement of Action for Redetermination of
                 Employment Status.                                   
    292.        Designation of Place of Trial.                        
    293.        Other Pleadings.                                      
    294.        Joinder of Issue in Actions for Redetermination of
                 Employment Status.                                   

                  TITLE XXIX. - LARGE PARTNERSHIP ACTIONS              
    300.        General.                                              
    301.        Commencement of Large Partnership Action.             
    302.        Designation of Place of Trial.                        
    303.        Other Pleadings.                                      
    304.        Joinder of Issue in Large Partnership Actions.        
    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
    310.        General.                                              
    311.        Commencement of Action for Declaratory Judgment
                 (Oversheltered Return).                              
    312.        Designation of Place of Trial.                        
    313.        Other Pleadings.                                      
    314.        Joinder of Issue in Action for Declaratory Judgment
                 (Oversheltered Return).                              
    315.        Disposition of Action for Declaratory Judgment
                 (Oversheltered Return).                              
    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
    320.        General.                                              
    321.        Commencement of Action for Determination of Relief
                 From Joint and Several Liability on a Joint Return.  
    322.        Designation of Place of Trial.                        
    323.        Other Pleadings.                                      
    324.        Joinder of Issue in Action for Determination of Relief
                 from Joint and Several Liability on a Joint Return.  
    325.        Notice and Intervention.                              

                   TITLE XXXII. - LIEN AND LEVY ACTIONS               
    330.        General.                                              
    331.        Commencement of Lien and Levy Action.                 
    332.        Designation of Place of Trial.                        
    333.        Other Pleadings.                                      
    334.        Joinder of Issue in Lien and Levy Actions.            
                                APPENDICES                            

    I.          Forms.                                                
                  1.   Petition (Other Than in Small Tax Case).       
                  2.   Petition (Small Tax Case).                     
                  3.   Entry of Appearance.                           
                  4.   Substitution of Counsel.                       
                  5.   Designation of Place of Trial.                 
                  6.   Subpoena.                                      
                  7.   Application for Order To Take Deposition.      
                  8.   Certificate on Return.                         
                  9.   Notice of Appeal to Court of Appeals.          
                  10.  Certificate of Service.                        
                  11.  Notice of Election To Intervene.               
                  12.  Notice of Election To Participate.             
                  13.  Petition for Administrative Costs (Sec.
                        7430(f)(2)).                                  
    II.         Fees and Charges.                                     
    III.        Places of Trial.                                      

-End-

-CITE-
    26 USC APPENDIX TITLE I. - SCOPE OF RULES;
           CONSTRUCTION; EFFECTIVE DATE;
           DEFINITIONS                                     01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE I. - SCOPE OF RULES; CONSTRUCTION; EFFECTIVE DATE; DEFINITIONS

-HEAD-
         TITLE I. - SCOPE OF RULES; CONSTRUCTION; EFFECTIVE DATE;
                                DEFINITIONS

-End-

-CITE-
    26 USC APPENDIX Rule 1                                      01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE I. - SCOPE OF RULES; CONSTRUCTION; EFFECTIVE DATE; DEFINITIONS

-HEAD-
    Rule 1. Scope of Rules and Construction

-STATUTE-
      (a) Scope: These Rules govern the practice and procedure in all
    cases and proceedings in the United States Tax Court. Where in any
    instance there is no applicable rule of procedure, the Court or the
    Judge before whom the matter is pending may prescribe the
    procedure, giving particular weight to the Federal Rules of Civil
    Procedure to the extent that they are suitably adaptable to govern
    the matter at hand.
      (b) Construction: These Rules shall be construed to secure the
    just, speedy, and inexpensive determination of every case.

-REFTEXT-
                            REFERENCES IN TEXT                        
      The Federal Rules of Civil Procedure, referred to in par. (a),
    are set out in the Appendix to Title 28, Judiciary and Judicial
    Procedure.

-End-

-CITE-
    26 USC APPENDIX Rule 2                                      01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE I. - SCOPE OF RULES; CONSTRUCTION; EFFECTIVE DATE; DEFINITIONS

-HEAD-
    Rule 2. Effective Date

-STATUTE-
      (a) Adoption: These Rules, except as otherwise provided, will
    take effect on June 30, 2003. They govern all proceedings and cases
    commenced after they take effect, and also all further proceedings
    in cases then pending, except to the extent that in the opinion of
    the Court their application, in a particular case pending when the
    Rules take effect, would not be feasible or would work injustice,
    in which event the former procedure applies.
      (b) Amendments: Amendments to these Rules shall state their
    effective date. Amendments shall likewise govern all proceedings
    both in cases pending on or commenced after their effective date,
    except to the extent otherwise provided, and subject to the further
    exception provided in paragraph (a) of this Rule.

-End-

-CITE-
    26 USC APPENDIX Rule 3                                      01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE I. - SCOPE OF RULES; CONSTRUCTION; EFFECTIVE DATE; DEFINITIONS

-HEAD-
    Rule 3. Definitions

-STATUTE-
      (a) Division: The Chief Judge may from time to time divide the
    Court into Divisions of one or more Judges and, in case of a
    Division of more than one Judge, designate the chief thereof.
      (b) Clerk: Reference to the Clerk in these Rules means the Clerk
    of the United States Tax Court.
      (c) Commissioner: Reference to Commissioner in these Rules means
    the Commissioner of Internal Revenue.
      (d) Special Trial Judge: The term Special Trial Judge as used in
    these Rules refers to a judicial officer appointed pursuant to Code
    section 7443A(a). See Rule 180.
      (e) Time: As provided in these Rules and in orders and notices of
    the Court, time means standard time in the location mentioned
    except when advanced time is substituted therefor by law. For
    computation of time, see Rule 25.
      (f) Business Hours: As to the Court's business hours, see Rule
    10(d).
      (g) Filing: For requirements as to filing with the Court, see
    Rule 22.
      (h) Code: Any reference or citation to the Code relates to the
    Internal Revenue Code of 1986, as in effect for the relevant period
    or the relevant time.

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    26 USC APPENDIX TITLE II. - THE COURT                       01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE II. - THE COURT

-HEAD-
                           TITLE II. - THE COURT                       

-End-

-CITE-
    26 USC APPENDIX Rule 10                                     01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE II. - THE COURT

-HEAD-
    Rule 10. Name, Office, and Sessions

-STATUTE-
      (a) Name: The name of the Court is the United States Tax Court.
      (b) Office of the Court: The principal office of the Court shall
    be in the District of Columbia, but the Court or any of its
    Divisions may sit at any place within the United States. See Code
    secs. 7445 and 7701(a)(9).
      (c) Sessions: The time and place of sessions of the Court shall
    be prescribed by the Chief Judge.
      (d) Business Hours: The office of the Clerk at Washington, D.C.,
    shall be open during business hours on all days, except Saturdays,
    Sundays, and legal holidays in the District of Columbia, for the
    purpose of receiving petitions, pleadings, motions, and other
    papers. Business hours are from 8:00 a.m. to 4:30 p.m. For legal
    holidays, see Rule 25(b).
      (e) Mailing Address: Mail to the Court should be addressed to the
    United States Tax Court, 400 Second Street, N.W., Washington, D.C.
    20217. Other addresses, such as locations at which the Court may be
    in session, should not be used, unless the Court directs otherwise.

-End-

-CITE-
    26 USC APPENDIX Rule 11                                     01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE II. - THE COURT

-HEAD-
    Rule 11. Payments to the Court

-STATUTE-
      All payments to the Court for fees or charges of the Court shall
    be made either in cash or by check, money order, or other draft
    made payable to the order of "Clerk, United States Tax Court", and
    shall be mailed or delivered to the Clerk of the Court at
    Washington, D.C. For the Court's address, see Rule 10(e). For
    particular payments, see Rules 12(c) (copies of Court records),
    20(b) (filing of petition), 173(a)(2) (small tax cases), 200(e)
    (application to practice before Court), 200(i) (periodic
    registration fee), 271(c) (filing of petition for administrative
    costs), 281(c) (filing of petition for review of failure to abate
    interest), 291(d) (filing of petition for redetermination of
    employment status), 311(c) (filing of petition for declaratory
    judgment relating to treatment of items other than partnership
    items with respect to an oversheltered return), 321(d) (filing of
    petition for determination of relief from joint and several
    liability on a joint return), and 331(d) (filing of petition for
    lien and levy action). For fees and charges payable to the Court,
    see Appendix II.

-End-

-CITE-
    26 USC APPENDIX Rule 12                                     01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE II. - THE COURT

-HEAD-
    Rule 12. Court Records

-STATUTE-
      (a) Removal of Records: No original record, paper, document, or
    exhibit filed with the Court shall be taken from the courtroom or
    from the offices of the Court or from the custody of a Judge or
    employee of the Court, except as authorized by a Judge of the Court
    or except as may be necessary for the Clerk to furnish copies or to
    transmit the same to other courts for appeal or other official
    purposes. With respect to return of exhibits after a decision of
    the Court becomes final, see Rule 143(d)(2).
      (b) Copies of Records: After the Court renders its decision in a
    case, a plain or certified copy of any document, record, entry, or
    other paper, pertaining to the case and still in the custody of the
    Court, may be obtained upon application to the Court's Copywork
    Office and payment of the required fee. Unless otherwise permitted
    by the Court, no copy of any exhibit or original document in the
    files of the Court shall be furnished to other than the parties
    until the Court renders its decision. With respect to protective
    orders that may restrict the availability of exhibits and
    documents, see Code section 7461 and Rule 103(a).
      (c) Fees: The fees to be charged and collected for any copies
    will be determined in accordance with Code section 7474. See
    Appendix II.

-End-

-CITE-
    26 USC APPENDIX Rule 13                                     01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE II. - THE COURT

-HEAD-
    Rule 13. Jurisdiction

-STATUTE-
      (a) Notice of Deficiency or of Transferee or Fiduciary Liability
    Required: Except in actions for declaratory judgment, for
    disclosure, for readjustment or adjustment of partnership items,
    for administrative costs, or for review of failure to abate
    interest (see Titles XXI, XXII, XXIV, XXVI, and XXVII), the
    jurisdiction of the Court depends (1) in a case commenced in the
    Court by a taxpayer, upon the issuance by the Commissioner of a
    notice of deficiency in income, gift, or estate tax or, in the
    taxes under Code chapter 41, 42, 43, or 44 (relating to the excise
    taxes on certain organizations and persons dealing with them), or
    in the tax under Code chapter 45 (relating to the windfall profit
    tax), or in any other taxes which are the subject of the issuance
    of a notice of deficiency by the Commissioner; and (2) in a case
    commenced in the Court by a transferee or fiduciary, upon the
    issuance by the Commissioner of a notice of liability to the
    transferee or fiduciary. See Code secs. 6212, 6213, and 6901.
      (b) Declaratory Judgment, Disclosure, Partnership, Administrative
    Costs, or Review of Failure To Abate Interest Actions: For the
    jurisdictional requirements in an action for declaratory judgment,
    for disclosure, for readjustment or adjustment of partnership
    items, for administrative costs, or for review of failure to abate
    interest, see Rules 210(c), 220(c), 240(c), 270(c), and 280(b).
      (c) Timely Petition Required: In all cases, the jurisdiction of
    the Court also depends on the timely filing of a petition. See Code
    sections 6213, 7502; with respect to declaratory judgment actions,
    see Code sections 7428, 7476, and 7478; with respect to disclosure
    actions, see Code sections (!1) 6110; with respect to partnership
    actions, see Code sections 6226 and 6228; and with respect to
    review of failure to abate interest actions, see Code section
    6404(h).

      (d) Contempt of Court: Contempt of Court may be punished by fine
    or imprisonment within the scope of Code section 7456(c).
      (e) Bankruptcy and Receivership: With respect to the filing of a
    petition or the continuation of proceedings in this Court after the
    filing of a bankruptcy petition, see 11 U.S.C. section 362(a)(8)
    and Code section 6213(f)(1). With respect to the filing of a
    petition in this Court after the appointment of a receiver in a
    receivership proceeding, see Code section 6871(c)(2).

-FOOTNOTE-
    (!1) So in original. Probably should be "section".

-End-

-CITE-
    26 USC APPENDIX TITLE III. - COMMENCEMENT OF
           CASE; SERVICE AND FILING OF PAPERS;
           FORM AND STYLE OF PAPERS; APPEARANCE
           AND REPRESENTATION; COMPUTATION OF
           TIME                                            01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE III. - COMMENCEMENT OF CASE; SERVICE AND FILING OF PAPERS;
                  FORM AND STYLE OF PAPERS; APPEARANCE AND
                  REPRESENTATION; COMPUTATION OF TIME

-HEAD-
     TITLE III. - COMMENCEMENT OF CASE; SERVICE AND FILING OF PAPERS;
         FORM AND STYLE OF PAPERS; APPEARANCE AND REPRESENTATION;
                            COMPUTATION OF TIME

-End-

-CITE-
    26 USC APPENDIX Rule 20                                     01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE III. - COMMENCEMENT OF CASE; SERVICE AND FILING OF PAPERS;
                  FORM AND STYLE OF PAPERS; APPEARANCE AND
                  REPRESENTATION; COMPUTATION OF TIME

-HEAD-
    Rule 20. Commencement of Case

-STATUTE-
      (a) General: A case is commenced in the Court by filing a
    petition with the Court, inter alia, to redetermine a deficiency
    set forth in a notice of deficiency issued by the Commissioner, or
    to redetermine the liability of a transferee or fiduciary set forth
    in a notice of liability issued by the Commissioner to the
    transferee or fiduciary, or to obtain a declaratory judgment, or to
    obtain or restrain a disclosure, or to adjust or readjust
    partnership items, or to obtain an award for reasonable
    administrative costs, or to obtain a review of the Commissioner's
    failure to abate interest. See Rule 13, Jurisdiction.
      (b) Filing Fee: At the time of filing a petition, a fee of $60
    shall be paid. The payment of any fee under this paragraph may be
    waived if the petitioner establishes to the satisfaction of the
    Court by an affidavit containing specific financial information the
    inability to make such payment.

-End-

-CITE-
    26 USC APPENDIX Rule 21                                     01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE III. - COMMENCEMENT OF CASE; SERVICE AND FILING OF PAPERS;
                  FORM AND STYLE OF PAPERS; APPEARANCE AND
                  REPRESENTATION; COMPUTATION OF TIME

-HEAD-
    Rule 21. Service of Papers

-STATUTE-
      (a) When Required: Except as otherwise required by these Rules or
    directed by the Court, all pleadings, motions, orders, decisions,
    notices, demands, briefs, appearances, or other similar documents
    or papers relating to a case, including a disciplinary matter under
    Rule 202, also referred to as the papers in a case, shall be served
    on each of the parties or other persons involved in the matter to
    which the paper relates other than the party who filed the paper.
      (b) Manner of Service: (1) General: All petitions shall be served
    by the Clerk. All other papers required to be served on a party
    shall also be served by the Clerk unless otherwise provided in
    these Rules or directed by the Court, or unless the original paper
    is filed with a certificate by a party or a party's counsel that
    service of that paper has been made on the party to be served or
    such party's counsel. For the form of such certificate of service,
    see Form 10, Appendix I. Such service may be made by mail directed
    to the party or the party's counsel at such person's last known
    address. Service by mail is complete upon mailing, and the date of
    such mailing shall be the date of such service. As an alternative
    to service by mail, service may be made by delivery to a party, or
    a party's counsel or authorized representative in the case of a
    party other than an individual (see Rule 24(b)). Service shall be
    made on the Commissioner by service on, or directed to, the
    Commissioner's counsel at the office address shown in the
    Commissioner's answer filed in the case or, if no answer has been
    filed, on the Chief Counsel, Internal Revenue Service, Washington,
    D.C. 20224. Service on a person other than a party shall be made in
    the same manner as service on a party, except as otherwise provided
    in these Rules or directed by the Court. In cases consolidated
    pursuant to Rule 141, a party making direct service of a paper
    shall serve each of the other parties or counsel for each of the
    other parties, and the original and copies thereof required to be
    filed with the Court shall each have a certificate of service
    attached.
      (2) Counsel of Record: Whenever under these Rules service is
    required or permitted to be made upon a party represented by
    counsel who has entered an appearance, service shall be made upon
    such counsel unless service upon the party is directed by the
    Court. Where more than one counsel appear for a party, service will
    be made only on that counsel whose appearance was first entered of
    record, unless that counsel notifies the Court, by a designation of
    counsel to receive service filed with the Court, that other counsel
    of record is to receive service, in which event service will be
    made only on the person so designated.
      (3) Writs and Process: Service and execution of writs, process,
    or similar directives of the Court may be made by a United States
    marshal, by a deputy marshal, or by a person specially appointed by
    the Court for that purpose, except that a subpoena may be served as
    provided in Rule 147(c). The person making service shall make proof
    thereof to the Court promptly and in any event within the time in
    which the person served must respond. Failure to make proof of
    service does not affect the validity of the service.
      (4) Change of Address: The Court shall be promptly notified, by a
    notice of change of address filed with the Court, of the change of
    mailing address of any party, any party's counsel, or any party's
    duly authorized representative in the case of a party other than an
    individual (see Rule 24(a)(2), (a)(3), (b), and (d)). A separate
    notice of change of address shall be filed for each docket number.

-End-

-CITE-
    26 USC APPENDIX Rule 22                                     01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE III. - COMMENCEMENT OF CASE; SERVICE AND FILING OF PAPERS;
                  FORM AND STYLE OF PAPERS; APPEARANCE AND
                  REPRESENTATION; COMPUTATION OF TIME

-HEAD-
    Rule 22. Filing

-STATUTE-
      Any pleadings or other papers to be filed with the Court must be
    filed with the Clerk in Washington, D.C., during business hours,
    except that the Judge presiding at any trial or hearing may permit
    or require documents pertaining thereto to be filed at that
    particular session of the Court, or except as otherwise directed by
    the Court. For the circumstances under which timely mailed papers
    will be treated as having been timely filed, see Code section 7502.

-End-

-CITE-
    26 USC APPENDIX Rule 23                                     01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE III. - COMMENCEMENT OF CASE; SERVICE AND FILING OF PAPERS;
                  FORM AND STYLE OF PAPERS; APPEARANCE AND
                  REPRESENTATION; COMPUTATION OF TIME

-HEAD-
    Rule 23. Form and Style of Papers

-STATUTE-
      (a) Caption, Date, and Signature Required: All papers filed with
    the Court shall have a caption, shall be dated, and shall be signed
    as follows:
        (1) Caption: A proper caption shall be placed on all papers
      filed with the Court, and the requirements provided in Rule 32(a)
      shall be satisfied with respect to all such papers. All prefixes
      and titles, such as "Mr.", "Ms.", or "Dr.", shall be omitted from
      the caption. The full name and surname of each individual
      petitioner shall be set forth in the caption. The name of an
      estate or trust or other person for whom a fiduciary acts shall
      precede the fiduciary's name and title, as for example "Estate of
      Mary Doe, Deceased, Richard Roe, Executor".
        (2) Date: The date of signature shall be placed on all papers
      filed with the Court.
        (3) Signature: The original signature, either of the party or
      the party's counsel, shall be subscribed in writing to the
      original of every paper filed by or for that party with the
      Court, except as otherwise provided by these Rules. An individual
      rather than a firm name shall be used, except that the signature
      of a petitioner corporation or unincorporated association shall
      be in the name of the corporation or association by one of its
      active and authorized officers or members, as for example "Mary
      Doe, Inc., by Richard Roe, President". The name, mailing address,
      and telephone number of the party or the party's counsel, as well
      as counsel's Tax Court bar number, shall be typed or printed
      immediately beneath the written signature. The mailing address of
      a signatory shall include a firm name if it is an essential part
      of the accurate mailing address.

      (b) Number Filed: For each paper filed in Court, there shall be
    filed four conformed copies together with the signed original
    thereof, except as otherwise provided in these Rules. Where filing
    is in more than one case (as a motion to consolidate, or in cases
    already consolidated), the number filed shall include one
    additional copy for each docket number in excess of one. If service
    of a paper is to be made by the Clerk, copies of any attachments to
    the original of such paper shall be attached to each copy to be
    served by the Clerk. As to stipulations, see Rule 91(b).
      (c) Legible Papers Required: Papers filed with the Court may be
    prepared by any process, but only if all papers, including copies,
    filed with the Court are clear and legible.
      (d) Size and Style: Typewritten or printed papers shall be typed
    or printed only on one side, on opaque, unglazed paper, 8 1/2 
    inches wide by 11 inches long. All such papers shall have margins
    on both sides of each page that are no less than 1 inch wide, and
    margins on the top and bottom of each page that are no less than 
    3/4  inch wide. Text and footnotes shall appear in consistent
    typeface no smaller than 12 characters per inch produced by a
    typewriting element or 12-point type produced by a nonproportional
    print font (e.g., Courier), with double spacing between each line
    of text and single spacing between each line of indented quotations
    and footnotes. Quotations in excess of five lines shall be set off
    from the surrounding text and indented. Double-spaced lines shall
    be no more than three lines to the vertical inch, and single-spaced
    lines shall be no more than six lines to the vertical inch.
      (e) Binding and Covers: All papers shall be bound together on the
    upper left-hand side only and shall have no backs or covers.
      (f) Citations: All citations of case names shall be underscored
    when typewritten, and shall be in italics when printed.
      (g) Return of Papers for Failure To Conform to Rule: The Clerk
    may return without filing any paper that does not conform to the
    requirements of this Rule.

-End-

-CITE-
    26 USC APPENDIX Rule 24                                     01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE III. - COMMENCEMENT OF CASE; SERVICE AND FILING OF PAPERS;
                  FORM AND STYLE OF PAPERS; APPEARANCE AND
                  REPRESENTATION; COMPUTATION OF TIME

-HEAD-
    Rule 24. Appearance and Representation

-STATUTE-
      (a) Appearance: (1) General: Counsel may enter an appearance
    either by subscribing the petition or other initial pleading or
    document in accordance with subparagraph (2) hereof, or thereafter
    by filing an entry of appearance in accordance with subparagraph
    (3) hereof or, in a case not calendared for trial or hearing, a
    substitution of counsel in accordance with paragraph (d) hereof.
      (2) Appearance in Initial Pleading: If (A) the petition or other
    paper initiating the participation of a party in a case is
    subscribed by counsel admitted to practice before the Court, and
    (B) such initial paper contains the mailing address and Tax Court
    bar number of counsel and other information required for entry of
    appearance (see subparagraph (3)), then (C) that counsel shall be
    recognized as representing that party and no separate entry of
    appearance shall be necessary. Thereafter counsel shall be required
    to notify the Clerk of any changes in applicable information to the
    same extent as if counsel had filed a separate entry of appearance.
      (3) Subsequent Appearance: Where counsel has not previously
    appeared, counsel shall file an entry of appearance in duplicate,
    signed by counsel individually, containing the name and docket
    number of the case, the name, mailing address, telephone number,
    and Tax Court bar number of counsel so appearing, and a statement
    that counsel is admitted to practice before the Court. A separate
    entry of appearance, in duplicate, shall be filed for each
    additional docket number in which counsel shall appear. The entry
    of appearance shall be substantially in the form set forth in
    Appendix I. The Clerk shall be given prompt written notice, filed
    in duplicate for each docket number, of any change in the foregoing
    information.
      (4) Counsel Not Admitted to Practice: No entry of appearance by
    counsel not admitted to practice before this Court will be
    effective until counsel shall have been admitted, but counsel may
    be recognized as counsel in a pending case to the extent permitted
    by the Court and then only where it appears that counsel can and
    will be promptly admitted. For the procedure for admission to
    practice before the Court, see Rule 200.
      (b) Personal Representation Without Counsel: In the absence of
    appearance by counsel, a party will be deemed to appear on the
    party's own behalf. An individual party may represent himself or
    herself. A corporation or an unincorporated association may be
    represented by an authorized officer of the corporation or by an
    authorized member of the association. An estate or trust may be
    represented by a fiduciary thereof. Any such person shall state, in
    the initial pleading or other paper filed by or for the party, such
    person's name, address, and telephone number, and thereafter shall
    promptly notify the Clerk in writing, in duplicate for each docket
    number involving that party, of any change in that information.
      (c) Withdrawal of Counsel: Counsel of record desiring to withdraw
    such counsel's appearance, or any party desiring to withdraw the
    appearance of counsel of record for such party, must file a motion
    with the Court requesting leave therefor, showing that prior notice
    of the motion has been given by such counsel to such counsel's
    client, or such party's counsel, as the case may be, and to each of
    the other parties to the case or their counsel, and stating whether
    there is any objection to the motion. A motion to withdraw as
    counsel and a motion to withdraw counsel shall each also state the
    then-current mailing address and telephone number of the party in
    respect of whom or by whom the motion is filed. The Court may, in
    its discretion, deny such motion.
      (d) Substitution of Counsel: In a case not calendared for trial
    or hearing, counsel of record for a party may withdraw such
    counsel's appearance, and counsel who has not previously appeared
    may enter an appearance, by filing a substitution of counsel,
    showing that prior notice of the substitution has been given by
    counsel of record to such counsel's client, and to each of the
    other parties to the case or their counsel, and that there is no
    objection to the substitution. The substitution of counsel shall be
    signed by counsel of record and substituted counsel individually,
    and shall contain the information required by subparagraph (3) of
    paragraph (a). The substitution of counsel shall be substantially
    in the form set forth in Appendix I. Thereafter substituted counsel
    shall be required to notify the Clerk of any changes in applicable
    information to the same extent as if such counsel had filed a
    separate entry of appearance.
      (e) Death of Counsel: If counsel of record dies, the Court shall
    be so notified, and other counsel may enter an appearance in
    accordance with this Rule.
      (f) Change in Party or Authorized Representative or Fiduciary:
    Where (1) a party other than an individual participates in a case
    through an authorized representative (such as an officer of a
    corporation or a member of an association) or through a fiduciary,
    and there is a change in such representative or fiduciary, or (2)
    there is a substitution of parties in a pending case, counsel
    subscribing the motion resulting in the Court's approval of the
    change or substitution shall thereafter be deemed first counsel of
    record for the representative, fiduciary, or party.
      (g) Conflict of Interest: If any counsel of record (1) was
    involved in planning or promoting a transaction or operating an
    entity that is connected to any issue in a case, (2) represents
    more than one person with differing interests with respect to any
    issue in a case, or (3) is a potential witness in a case, then such
    counsel must either secure the informed consent of the client (but
    only as to items (1) and (2)); withdraw from the case; or take
    whatever other steps are necessary to obviate a conflict of
    interest or other violation of the ABA Model Rules of Professional
    Conduct, and particularly Rules 1.7, 1.8, and 3.7 thereof. The
    Court may inquire into the circumstances of counsel's employment in
    order to deter such violations. See Rule 201.

-End-

-CITE-
    26 USC APPENDIX Rule 25                                     01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE III. - COMMENCEMENT OF CASE; SERVICE AND FILING OF PAPERS;
                  FORM AND STYLE OF PAPERS; APPEARANCE AND
                  REPRESENTATION; COMPUTATION OF TIME

-HEAD-
    Rule 25. Computation of Time

-STATUTE-
      (a) Computation: (1) General: In computing any period of time
    prescribed or allowed by these Rules or by direction of the Court
    or by any applicable statute which does not provide otherwise, the
    day of the act, event, or default from which a designated period of
    time begins to run shall not be included, and (except as provided
    in subparagraph (2)) the last day of the period so computed shall
    be included. If service is made by mail, then a period of time
    computed with respect to the service shall begin on the day after
    the date of mailing.
      (2) Saturdays, Sundays, and Holidays: Saturdays, Sundays, and all
    legal holidays shall be counted, except that, (A) if the period
    prescribed or allowed is less than 7 days, then intermediate
    Saturdays, Sundays, and legal holidays in the District of Columbia
    shall be excluded in the computation; (B) if the last day of the
    period so computed is a Saturday, Sunday, or a legal holiday in the
    District of Columbia, then that day shall not be included and the
    period shall run until the end of the next day which is not a
    Saturday, Sunday, or such a legal holiday; and (C) if any act is
    required to be taken or completed no later than (or at least) a
    specified number of days before a date certain, then the earliest
    day of the period so specified shall not be included if it is a
    Saturday, Sunday, or a legal holiday in the District of Columbia,
    and the earliest such day shall be the next preceding day which is
    not a Saturday, Sunday, or such a legal holiday. When such a legal
    holiday falls on a Sunday, the next day shall be considered a
    holiday; and, when such a legal holiday falls on a Saturday, the
    preceding day shall be considered a holiday.
      (3) Cross-references: For computation of the period within which
    to file a petition with the Court to redetermine a deficiency or
    liability, see Code section 6213; for the period within which to
    file a petition in a declaratory judgment action, see Code sections
    7428, 7476, and 7478; for the period within which to file a
    petition in a disclosure action, see Code section 6110; for the
    period within which to file a petition in a partnership action, see
    Code sections 6226 and 6228; and for the period within which to
    file a petition in a review of failure to abate interest action,
    see Code section 6404(h). See also Code sec. 7502.
      (b) District of Columbia Legal Holidays: The legal holidays
    within the District of Columbia, in addition to any other day
    appointed as a holiday by the President or the Congress of the
    United States, are as follows:
         New Year's Day - January 1
         Birthday of Martin Luther King, Jr. - Third Monday in January
         Inauguration Day - Every fourth year
         Washington's Birthday - Third Monday in February
         Memorial Day - Last Monday in May
         Independence Day - July 4
         Labor Day - First Monday in September
         Columbus Day - Second Monday in October
         Veterans Day - November 11
         Thanksgiving Day - Fourth Thursday in November
         Christmas Day - December 25

      (c) Enlargement or Reduction of Time: Unless precluded by
    statute, the Court in its discretion may make longer or shorter any
    period provided by these Rules. As to continuances, see Rule 133.
    Where a motion is made concerning jurisdiction or the sufficiency
    of a pleading, the time for filing a response to that pleading
    shall begin to run from the date of service of the order disposing
    of the motion by the Court, unless the Court shall direct
    otherwise. Where the dates for filing briefs are fixed, an
    extension of time for filing a brief or the granting of leave to
    file a brief after the due date shall correspondingly extend the
    time for filing any other brief due at the same time and for filing
    succeeding briefs, unless the Court shall order otherwise. The
    period fixed by statute, within which to file a petition with the
    Court to redetermine a deficiency or liability, cannot be extended
    by the Court.
      (d) Miscellaneous: With respect to the computation of time, see
    also Rule 3(e) (definition), Rule 10(d) (business hours of the
    Court), Rule 13(c) (filing of petition), and Rule 133
    (continuances).

-End-

-CITE-
    26 USC APPENDIX TITLE IV. - PLEADINGS                       01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE IV. - PLEADINGS

-HEAD-
                           TITLE IV. - PLEADINGS                       

-End-

-CITE-
    26 USC APPENDIX Rule 30                                     01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE IV. - PLEADINGS

-HEAD-
    Rule 30. Pleadings Allowed

-STATUTE-
      There shall be a petition and an answer, and, where required
    under these Rules, a reply. No other pleading shall be allowed,
    except that the Court may permit or direct some other responsive
    pleading. (See Rule 173 as to small tax cases.)

-End-

-CITE-
    26 USC APPENDIX Rule 31                                     01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE IV. - PLEADINGS

-HEAD-
    Rule 31. General Rules of Pleading

-STATUTE-
      (a) Purpose: The purpose of the pleadings is to give the parties
    and the Court fair notice of the matters in controversy and the
    basis for their respective positions.
      (b) Pleading To Be Concise and Direct: Each averment of a
    pleading shall be simple, concise, and direct. No technical forms
    of pleading are required.
      (c) Consistency: A party may set forth two or more statements of
    a claim or defense alternatively or hypothetically. When two or
    more statements are made in the alternative and one of them would
    be sufficient if made independently, the pleading is not made
    insufficient by the insufficiency of one or more of the alternative
    statements. A party may state as many separate claims or defenses
    as the party has regardless of consistency or the grounds on which
    based. All statements shall be made subject to the signature
    requirements of Rules 23(a)(3) and 33.
      (d) Construction of Pleadings: All pleadings shall be so
    construed as to do substantial justice.

-End-

-CITE-
    26 USC APPENDIX Rule 32                                     01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE IV. - PLEADINGS

-HEAD-
    Rule 32. Form of Pleadings

-STATUTE-
      (a) Caption; Names of Parties: Every pleading shall contain a
    caption setting forth the name of the Court (United States Tax
    Court), the title of the case, the docket number after it becomes
    available (see Rule 35), and a designation to show the nature of
    the pleading. In the petition, the title of the case shall include
    the names of all parties, but shall not include as a
    party-petitioner the name of any person other than the person or
    persons by or on whose behalf the petition is filed. In other
    pleadings, it is sufficient to state the name of the first party
    with an appropriate indication of other parties.
      (b) Separate Statement: All averments of claim or defense, and
    all statements in support thereof, shall be made in separately
    designated paragraphs, the contents of each of which shall be
    limited as far as practicable to a statement of a single item or a
    single set of circumstances. Such paragraph may be referred to by
    that designation in all succeeding pleadings. Each claim and
    defense shall be stated separately whenever a separation
    facilitates the clear presentation of the matters set forth.
      (c) Adoption by Reference; Exhibits: Statements in a pleading may
    be adopted by reference in a different part of the same pleading or
    in another pleading or in any motion. A copy of any written
    instrument which is an exhibit to a pleading is a part thereof for
    all purposes.
      (d) Other Provisions: With respect to other provisions relating
    to the form and style of papers filed with the Court, see Rules 23,
    56(a), 57(a), 210(d), 220(d), 240(d), 300(d), and 320(c).

-End-

-CITE-
    26 USC APPENDIX Rule 33                                     01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE IV. - PLEADINGS

-HEAD-
    Rule 33. Signing of Pleadings

-STATUTE-
      (a) Signature: Each pleading shall be signed in the manner
    provided in Rule 23. Where there is more than one attorney of
    record, the signature of only one is required. Except when
    otherwise specifically directed by the Court, pleadings need not be
    verified or accompanied by affidavit.
      (b) Effect of Signature: The signature of counsel or a party
    constitutes a certificate by the signer that the signer has read
    the pleading; that, to the best of the signer's knowledge,
    information, and belief formed after reasonable inquiry, it is well
    grounded in fact and is warranted by existing law or a good faith
    argument for the extension, modification, or reversal of existing
    law; and that it is not interposed for any improper purpose, such
    as to harass or to cause unnecessary delay or needless increase in
    the cost of litigation. The signature of counsel also constitutes a
    representation by counsel that counsel is authorized to represent
    the party or parties on whose behalf the pleading is filed. If a
    pleading is not signed, it shall be stricken, unless it is signed
    promptly after the omission is called to the attention of the
    pleader. If a pleading is signed in violation of this Rule, the
    Court, upon motion or upon its own initiative, may impose upon the
    person who signed it, a represented party, or both, an appropriate
    sanction, which may include an order to pay to the other party or
    parties the amount of the reasonable expenses incurred because of
    the filing of the pleading, including reasonable counsel's fees.

-End-

-CITE-
    26 USC APPENDIX Rule 34                                     01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE IV. - PLEADINGS

-HEAD-
    Rule 34. Petition

-STATUTE-
      (a) General: (1) Deficiency or Liability Actions: The petition
    with respect to a notice of deficiency or a notice of liability
    shall be substantially in accordance with Form 1 shown in Appendix
    I, and shall comply with the requirements of these Rules relating
    to pleadings. Ordinarily, a separate petition shall be filed with
    respect to each notice of deficiency or each notice of liability.
    However, a single petition may be filed seeking a redetermination
    with respect to all notices of deficiency or liability directed to
    one person alone or to such person and one or more other persons or
    to a husband and a wife individually, except that the Court may
    require a severance and a separate case to be maintained with
    respect to one or more of such notices. Where the notice of
    deficiency or liability is directed to more than one person, each
    such person desiring to contest it shall file a petition, either
    separately or jointly with any such other person, and each such
    person must satisfy all the requirements of this Rule in order for
    the petition to be treated as filed by or for such person. The
    petition shall be complete, so as to enable ascertainment of the
    issues intended to be presented. No telegram, cablegram, radiogram,
    telephone call, electronically transmitted copy, or similar
    communication will be recognized as a petition. Failure of the
    petition to satisfy applicable requirements may be ground for
    dismissal of the case. As to the joinder of parties, see Rule 61;
    and as to the effect of misjoinder of parties, see Rule 62. For the
    circumstances under which a timely mailed petition will be treated
    as having been timely filed, see Code section 7502.
      (2) Other Actions: For the requirements relating to the petitions
    in other actions, see the following Rules: Declaratory judgment
    actions, Rules 211(b), 311(b); disclosure actions, Rule 221(b);
    partnership actions, Rules 241(b), 301(b); administrative costs
    actions, Rule 271(b); abatement of interest actions, Rule 281(b);
    redetermination of employment status actions, Rule 291(b);
    determination of relief from joint and several liability on a joint
    return actions, Rule 321(b); and lien and levy actions, Rule
    331(b). As to joinder of parties in declaratory judgment actions,
    in disclosure actions, and in partnership actions, see Rules 215,
    226, and 241(h) and 301(f), respectively.
      (b) Content of Petition in Deficiency or Liability Actions: The
    petition in a deficiency or liability action shall contain (see
    Form 1, Appendix I):
        (1) In the case of a petitioner other than a corporation, the
      petitioner's name and legal residence; in the case of a corporate
      petitioner, its name and principal place of business or principal
      office or agency; and, in all cases, the petitioner's mailing
      address and identification number (e.g., Social Security number
      or employer identification number) and the office of the Internal
      Revenue Service with which the tax return for the period in
      controversy was filed. The mailing address, legal residence,
      principal place of business, or principal office or agency shall
      be stated as of the date of filing the petition. In the event of
      a variance between the name set forth in the notice of deficiency
      or liability and the correct name, a statement of the reasons for
      such variance shall be set forth in the petition.
        (2) The date of the notice of deficiency or liability, or other
      proper allegations showing jurisdiction in the Court, and the
      city and State of the office of the Internal Revenue Service
      which issued the notice.
        (3) The amount of the deficiency or liability, as the case may
      be, determined by the Commissioner, the nature of the tax, the
      year or years or other periods for which the determination was
      made; and, if different from the Commissioner's determination,
      the approximate amount of taxes in controversy.
        (4) Clear and concise assignments of each and every error which
      the petitioner alleges to have been committed by the Commissioner
      in the determination of the deficiency or liability. The
      assignments of error shall include issues in respect of which the
      burden of proof is on the Commissioner. Any issue not raised in
      the assignments of error shall be deemed to be conceded. Each
      assignment of error shall be separately lettered.
        (5) Clear and concise lettered statements of the facts on which
      the petitioner bases the assignments of error, except with
      respect to those assignments of error as to which the burden of
      proof is on the Commissioner.
        (6) A prayer setting forth relief sought by the petitioner.
        (7) The signature, mailing address, and telephone number of
      each petitioner or each petitioner's counsel, as well as
      counsel's Tax Court bar number.
        (8) A copy of the notice of deficiency or liability, as the
      case may be, which shall be appended to the petition, and with
      which there shall be included so much of any statement
      accompanying the notice as is material to the issues raised by
      the assignments of error. If the notice of deficiency or
      liability or accompanying statement incorporates by reference any
      prior notices, or other material furnished by the Internal
      Revenue Service, such parts thereof as are material to the issues
      raised by the assignments of error likewise shall be appended to
      the petition.A claim for reasonable litigation or administrative
      costs shall not be included in the petition in a deficiency or
      liability action. For the requirements as to claims for reasonable
      litigation or administrative costs, see Rule 231.

      (c) Content of Petition in Other Actions: For the requirements as
    to the content of the petition in a small tax case, see Rule
    173(a). For the requirements as to the content of the petition in
    other actions, see Rule 211(c), (d), (e), (f), and (g), Rule
    221(c), (d), and (e), Rule 241(c), (d), and (e), Rule 271(b), Rule
    281(b), Rule 291(b), Rule 301(b), Rule 311(b), Rule 321(b), and
    Rule 331(b).
      (d) Number Filed: For each petition filed, there shall be a
    signed original together with two conformed copies.

-End-

-CITE-
    26 USC APPENDIX Rule 35                                     01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE IV. - PLEADINGS

-HEAD-
    Rule 35. Entry on Docket

-STATUTE-
      Upon receipt of the petition by the Clerk, the case will be
    entered upon the docket and assigned a number, and the parties will
    be notified thereof by the Clerk. The docket number shall be placed
    by the parties on all papers thereafter filed in the case, and
    shall be referred to in all correspondence with the Court.

-End-

-CITE-
    26 USC APPENDIX Rule 36                                     01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE IV. - PLEADINGS

-HEAD-
    Rule 36. Answer

-STATUTE-
      (a) Time To Answer or Move: The Commissioner shall have 60 days
    from the date of service of the petition within which to file an
    answer, or 45 days from that date within which to move with respect
    to the petition. With respect to an amended petition or amendments
    to the petition, the Commissioner shall have like periods from the
    date of service of those papers within which to answer or move in
    response thereto, except as the Court may otherwise direct.
      (b) Form and Content: The answer shall be drawn so that it will
    advise the petitioner and the Court fully of the nature of the
    defense. It shall contain a specific admission or denial of each
    material allegation in the petition; however, if the Commissioner
    shall be without knowledge or information sufficient to form a
    belief as to the truth of an allegation, then the Commissioner
    shall so state, and such statement shall have the effect of a
    denial. If the Commissioner intends to qualify or to deny only a
    part of an allegation, then the Commissioner shall specify so much
    of it as is true and shall qualify or deny only the remainder. In
    addition, the answer shall contain a clear and concise statement of
    every ground, together with the facts in support thereof on which
    the Commissioner relies and has the burden of proof. Paragraphs of
    the answer shall be designated to correspond to those of the
    petition to which they relate.
      (c) Effect of Answer: Every material allegation set out in the
    petition and not expressly admitted or denied in the answer shall
    be deemed to be admitted.
      (d) Declaratory Judgment, Disclosure, and Administrative Costs
    Actions: For the requirements applicable to the answer in
    declaratory judgment actions, in disclosure actions, and in
    administrative costs actions, see Rules 213(a), 223(a), and 272(a),
    respectively.

-End-

-CITE-
    26 USC APPENDIX Rule 37                                     01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE IV. - PLEADINGS

-HEAD-
    Rule 37. Reply

-STATUTE-
      (a) Time To Reply or Move: The petitioner shall have 45 days from
    the date of service of the answer within which to file a reply, or
    30 days from that date within which to move with respect to the
    answer. With respect to an amended answer or amendments to the
    answer the petitioner shall have like periods from the date of
    service of those papers within which to reply or move in response
    thereto, except as the Court may otherwise direct.
      (b) Form and Content: In response to each material allegation in
    the answer and the facts in support thereof on which the
    Commissioner has the burden of proof, the reply shall contain a
    specific admission or denial; however, if the petitioner shall be
    without knowledge or information sufficient to form a belief as to
    the truth of an allegation, then the petitioner shall so state, and
    such statement shall have the effect of a denial. In addition, the
    reply shall contain a clear and concise statement of every ground,
    together with the facts in support thereof, on which the petitioner
    relies affirmatively or in avoidance of any matter in the answer on
    which the Commissioner has the burden of proof. In other respects
    the requirements of pleading applicable to the answer provided in
    Rule 36(b) shall apply to the reply. The paragraphs of the reply
    shall be designated to correspond to those of the answer to which
    they relate.
      (c) Effect of Reply or Failure Thereof: Where a reply is filed,
    every affirmative allegation set out in the answer and not
    expressly admitted or denied in the reply shall be deemed to be
    admitted. Where a reply is not filed, the affirmative allegations
    in the answer will be deemed denied unless the Commissioner, within
    45 days after expiration of the time for filing the reply, files a
    motion that specified allegations in the answer be deemed admitted.
    That motion will be served on the petitioner and may be granted
    unless the required reply is filed within the time directed by the
    Court.
      (d) New Material: Any new material contained in the reply shall
    be deemed to be denied.
      (e) Declaratory Judgment, Disclosure, and Administrative Costs
    Actions: For the requirements applicable to the reply in
    declaratory judgment actions and in disclosure actions, see Rules
    213(b) and 223(b), respectively. See Rule 272(b) with respect to
    replies in actions for administrative costs.

-End-

-CITE-
    26 USC APPENDIX Rule 38                                     01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE IV. - PLEADINGS

-HEAD-
    Rule 38. Joinder of Issue

-STATUTE-
      A case shall be deemed at issue upon the filing of the answer,
    unless a reply is required under Rule 37, in which event it shall
    be deemed at issue upon the filing of a reply or the entry of an
    order disposing of a motion under Rule 37(c) or the expiration of
    the period specified in Rule 37(c) in case the Commissioner fails
    to move. With respect to declaratory judgment actions, disclosure
    actions, partnership actions, administrative costs actions, and
    actions for determination of relief from joint and several
    liability on a joint return, see Rules 214, 224, 244, 273, and 324,
    respectively.

-End-

-CITE-
    26 USC APPENDIX Rule 39                                     01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE IV. - PLEADINGS

-HEAD-
    Rule 39. Pleading Special Matters

-STATUTE-
      A party shall set forth in the party's pleading any matter
    constituting an avoidance or affirmative defense, including res
    judicata, collateral estoppel, estoppel, waiver, duress, fraud, and
    the statute of limitations. A mere denial in a responsive pleading
    will not be sufficient to raise any such issue.

-End-

-CITE-
    26 USC APPENDIX Rule 40                                     01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE IV. - PLEADINGS

-HEAD-
    Rule 40. Defenses and Objections Made by Pleading or Motion

-STATUTE-
      Every defense, in law or fact, to a claim for relief in any
    pleading shall be asserted in the responsive pleading thereto if
    one is required, except that the following defenses may, at the
    option of the pleader, be made by motion: (a) Lack of jurisdiction,
    and (b) failure to state a claim upon which relief can be granted.
    If a pleading sets forth a claim for relief to which the adverse
    party is not required to file a responsive pleading, then such
    party may assert at the trial any defense in law or fact to that
    claim for relief. If, on a motion asserting failure to state a
    claim on which relief can be granted, matters outside the pleading
    are to be presented, then the motion shall be treated as one for
    summary judgment and disposed of as provided in Rule 121, and the
    parties shall be given an opportunity to present all material made
    pertinent to a motion under Rule 121.

-End-

-CITE-
    26 USC APPENDIX Rule 41                                     01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE IV. - PLEADINGS

-HEAD-
    Rule 41. Amended and Supplemental Pleadings

-STATUTE-
      (a) Amendments: A party may amend a pleading once as a matter of
    course at any time before a responsive pleading is served. If the
    pleading is one to which no responsive pleading is permitted and
    the case has not been placed on a trial calendar, then a party may
    so amend it at any time within 30 days after it is served.
    Otherwise a party may amend a pleading only by leave of Court or by
    written consent of the adverse party, and leave shall be given
    freely when justice so requires. No amendment shall be allowed
    after expiration of the time for filing the petition, however,
    which would involve conferring jurisdiction on the Court over a
    matter which otherwise would not come within its jurisdiction under
    the petition as then on file. A motion for leave to amend a
    pleading shall state the reasons for the amendment and shall be
    accompanied by the proposed amendment. The amendment to the
    pleading shall not be incorporated into the motion but rather shall
    be separately set forth and consistent with the requirements of
    Rule 23 regarding form and style of papers filed with the Court.
    See Rules 36(a) and 37(a) for time for responding to amended
    pleadings.
      (b) Amendments To Conform to the Evidence: (1) Issues Tried by
    Consent: When issues not raised by the pleadings are tried by
    express or implied consent of the parties, they shall be treated in
    all respects as if they had been raised in the pleadings. The
    Court, upon motion of any party at any time, may allow such
    amendment of the pleadings as may be necessary to cause them to
    conform to the evidence and to raise these issues, but failure to
    amend does not affect the result of the trial of these issues.
      (2) Other Evidence: If evidence is objected to at the trial on
    the ground that it is not within the issues raised by the
    pleadings, then the Court may receive the evidence and at any time
    allow the pleadings to be amended to conform to the proof, and
    shall do so freely when justice so requires and the objecting party
    fails to satisfy the Court that the admission of such evidence
    would prejudice such party in maintaining such party's position on
    the merits.
      (3) Filing: The amendment or amended pleadings permitted under
    this paragraph (b) shall be filed with the Court at the trial or
    shall be filed with the Clerk at Washington, D.C., within such time
    as the Court may fix.
      (c) Supplemental Pleadings: Upon motion of a party, the Court
    may, upon such terms as are just, permit a party to file a
    supplemental pleading setting forth transactions or occurrences or
    events which have happened since the date of the pleading sought to
    be supplemented. Permission may be granted even though the original
    pleading is defective in its statements of a claim for relief or
    defense. If the Court deems it advisable that the adverse party
    plead to the supplemental pleading, then it shall so direct,
    specifying the time therefor.
      (d) Relation Back of Amendments: When an amendment of a pleading
    is permitted, it shall relate back to the time of filing of that
    pleading, unless the Court shall order otherwise either on motion
    of a party or on its own initiative.

-End-

-CITE-
    26 USC APPENDIX TITLE V. - MOTIONS                          01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE V. - MOTIONS

-HEAD-
                            TITLE V. - MOTIONS                        

-End-

-CITE-
    26 USC APPENDIX Rule 50                                     01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE V. - MOTIONS

-HEAD-
    Rule 50. General Requirements

-STATUTE-
      (a) Form and Content of Motion: An application to the Court for
    an order shall be by motion in writing, which shall state with
    particularity the grounds therefor and shall set forth the relief
    or order sought. The motion shall show that prior notice thereof
    has been given to each other party or counsel for each other party
    and shall state whether there is any objection to the motion. If a
    motion does not include such a statement, the Court will assume
    that there is an objection to the motion. Unless the Court directs
    otherwise, motions made during a hearing or trial need not be in
    writing. The rules applicable to captions, signing, and other
    matters of form and style of pleadings apply to all written
    motions. See Rules 23, 32, and 33(a). The effect of a signature on
    a motion shall be as set forth in Rule 33(b).
      (b) Disposition of Motions: A motion may be disposed of in one or
    more of the following ways, in the discretion of the Court:
        (1) The Court may take action after directing that a written
      response be filed. In that event, the motion shall be served upon
      the opposing party, who shall file such response within such
      period as the Court may direct. Written response to a motion
      shall conform to the same requirements of form and style as apply
      to motions.
        (2) The Court may take action after directing a hearing, which
      normally will be held in Washington, D.C. The Court may, on its
      own motion or upon the written request of any party to the
      motion, direct that the hearing be held at some other location
      which serves the convenience of the parties and the Court.
        (3) The Court may take such action as the Court in its
      discretion deems appropriate, on such prior notice, if any, which
      the Court may consider reasonable. The action of the Court may be
      taken with or without written response, hearing, or attendance of
      a party to the motion at the hearing.

      (c) Attendance at Hearings: If a motion is noticed for hearing,
    then a party to the motion may, prior to or at the time for such
    hearing, submit a written statement of such party's position
    together with any supporting documents. Such statement may be
    submitted in lieu of or in addition to attendance at the hearing.
      (d) Defects in Pleading: Where the motion or order is directed to
    defects in a pleading, prompt filing of a proper pleading
    correcting the defects may obviate the necessity of a hearing
    thereon.
      (e) Postponement of Trial: The filing of a motion shall not
    constitute cause for postponement of a trial. With respect to
    motions for continuance, see Rule 133.
      (f) Service of Motions: The rules applicable to service of
    pleadings apply to service of motions. See Rule 21; for the rules
    applicable to service of papers in partnership actions, see Rule
    246.

-End-

-CITE-
    26 USC APPENDIX Rule 51                                     01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE V. - MOTIONS

-HEAD-
    Rule 51. Motion for More Definite Statement

-STATUTE-
      (a) General: If a pleading to which a responsive pleading is
    permitted or required is so vague or ambiguous that a party cannot
    reasonably be required to frame a responsive pleading, then the
    party may move for a more definite statement before interposing a
    responsive pleading. The motion shall point out the defects
    complained of and the details desired. See Rules 70 and 90 for
    procedures available to narrow the issues or to elicit further
    information as to the facts involved or the positions of the
    parties.
      (b) Penalty for Failure of Response: The Court may strike the
    pleading to which the motion is directed or may make such other
    order as it deems just, if the required response is not made within
    such period as the Court may direct.

-End-

-CITE-
    26 USC APPENDIX Rule 52                                     01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE V. - MOTIONS

-HEAD-
    Rule 52. Motion To Strike

-STATUTE-
      Upon motion made by a party before responding to a pleading or,
    if no responsive pleading is permitted by these Rules, upon motion
    made by a party within 30 days after the service of the pleading,
    or upon the Court's own initiative at any time, the Court may order
    stricken from any pleading any insufficient claim or defense or any
    redundant, immaterial, impertinent, frivolous, or scandalous
    matter. In like manner and procedure, the Court may order stricken
    any such objectionable matter from briefs, documents, or any other
    papers or responses filed with the Court.

-End-

-CITE-
    26 USC APPENDIX Rule 53                                     01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE V. - MOTIONS

-HEAD-
    Rule 53. Motion To Dismiss

-STATUTE-
      A case may be dismissed for cause upon motion of a party or upon
    the Court's initiative.

-End-

-CITE-
    26 USC APPENDIX Rule 54                                     01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE V. - MOTIONS

-HEAD-
    Rule 54. Timely Filing and Joinder of Motions

-STATUTE-
      Motions must be made timely, unless the Court shall permit
    otherwise. Motions shall be separately stated and not joined
    together, except that motions may be joined in the following
    instances: (1) Motions under Rules 51 and 52 directed to the same
    pleading or other paper; and (2) motions under Rule 56 for the
    review of a jeopardy assessment and for the review of a jeopardy
    levy, but only if the assessment and the levy are the subject of
    the same written statement required by Code section 7429(a)(1).

-End-

-CITE-
    26 USC APPENDIX Rule 55                                     01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE V. - MOTIONS

-HEAD-
    Rule 55. Motion To Restrain Assessment or Collection or To Order
      Refund of Amount Collected

-STATUTE-
      A motion to restrain assessment or collection or to order refund
    of any amount collected may be filed with the Court only where a
    timely petition has been filed with the Court. See Code secs.
    6015(e)(1)(B)(ii), 6213(a), 6225(b), and 6246(b). For the rules
    applicable to captions, signing, and other matters of form and
    style of motions, see Rule 50(a).

-MISC1-
                        EFFECTIVE DATE OF AMENDMENT                    
      The amendments, insofar as they relate to section
    6015(e)(1)(B)(ii) of this title, are effective with respect to
    proceedings commenced with respect to any liability for tax arising
    after July 22, 1998, and any liability for tax arising on or before
    such date but remaining unpaid as of July 22, 1998; insofar as they
    relate to section 6213(a) of this title, are effective as of July
    22, 1998; insofar as they relate to section 6225(b) of this title,
    are effective with respect to proceedings commenced for partnership
    tax years ending after Aug. 5, 1997; and insofar as they relate to
    section 6246(b) of this title, are effective with respect to
    proceedings commenced for partnership tax years beginning after
    Dec. 31, 1997.

-End-

-CITE-
    26 USC APPENDIX Rule 56                                     01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE V. - MOTIONS

-HEAD-
    Rule 56. Motion for Review of Jeopardy Assessment or Jeopardy Levy

-STATUTE-
      (a) Commencement of Review: (1) How Review Is Commenced: Review
    of a jeopardy assessment or a jeopardy levy under Code section
    7429(b) shall be commenced by filing a motion with the Court. The
    petitioner shall place on the motion the same docket number as that
    of a then-pending action under Code section 6213(a) which provides
    the jurisdictional nexus for review required by Code section
    7429(b)(2)(B). The motion shall be styled "Motion for Review of
    Jeopardy Assessment" or "Motion for Review of Jeopardy Levy", as
    may be appropriate. As to joinder of such motions, see Rule 54.
      (2) When Review Is Commenced: The motion under subparagraph (1)
    shall be filed within the time provided by Code section 7429(b)(1).
      (b) Service of Motion: A motion filed with the Court pursuant to
    this Rule shall be served by the petitioner on counsel for the
    Commissioner (as specified in Rule 21(b)(1)) in such manner as may
    reasonably be expected to reach the Commissioner's counsel not
    later than the day on which the motion is received by the Court.
      (c) Content of Motion: A motion filed pursuant to this Rule shall
    contain the following:
        (1) A statement whether the petitioner contends that:
          (A) the making of the assessment in respect of which the
        motion is filed was not reasonable under the circumstances;
          (B) the amount so assessed or demanded is not appropriate
        under the circumstances; or
          (C) the levy in respect of which the motion is filed was not
        reasonable under the circumstances.

        (2) As to each contention in paragraph (c)(1) of this Rule,
          (A) clear and concise assignments of each and every error
        which the petitioner alleges to have been committed by the
        Commissioner; and
          (B) clear and concise lettered statements of the facts on
        which the petitioner bases the assignments of error.

        (3) As to the contention in paragraph (c)(1)(B) of this Rule, a
      statement of the amount, if any, that would be appropriate under
      the circumstances.
        (4) A statement whether the petitioner requests an evidentiary
      or other hearing on the motion, and if so, the reasons why. For
      the place of hearing, see paragraph (e) of this Rule.
        (5) A list identifying by caption and number all other dockets
      in which the motion could have been filed if more than one then
      pending action for the redetermination of a deficiency under Code
      section 6213(a) provides the jurisdictional nexus for review
      required by Code section 7429(b)(2)(B).
        (6) A copy of:
          (A) the written statement required to be furnished to the
        petitioner under Code section 7429(a)(1), together with any
        notice or other document regarding the jeopardy assessment or
        jeopardy levy that may have been served on the petitioner by
        the Commissioner and in respect of which the motion is filed;
          (B) the request for administrative review made by the
        petitioner under Code section 7429(a)(2); and
          (C) the determination made by the Commissioner under Code
        section 7429(a)(3).

        (7) A certificate showing service of the motion in accordance
      with paragraph (b) of this Rule.

      (d) Response by Commissioner: (1) Content: The Commissioner shall
    file a written response to a motion filed pursuant to this Rule.
    The response shall contain the following:
        (A) A specific admission or denial of each allegation in the
      motion, arranged in paragraphs that are designated to correspond
      to those of the motion to which they relate.
        (B) A clear and concise statement of every ground, together
      with the facts in support thereof, on which the Commissioner
      relies.
        (C) A statement whether the Commissioner requests a hearing on
      the motion, and if so, the reasons why.
        (D) A copy of:
          (i) the written notification to the Court required by Code
        section 6861(c); and
          (ii) any item required for consideration of the basis of the
        petitioner's motion, if that item has not been attached to the
        petitioner's motion.

        (E) A certificate showing service of the response in accordance
      with subparagraph (2) of this paragraph.

      (2) Time for and Service of Response: The response required by
    paragraph (d)(1) of this Rule shall be received by the Court not
    later than 10 days after the date on which the petitioner's motion
    is received by the Court. Said response shall be served by the
    Commissioner in such manner as may reasonably be expected to reach
    the petitioner or the petitioner's counsel (as specified in Rule
    21(b)(2)) not later than the day on which the response is received
    by the Court.
      (e) Place of Hearing: If required, a hearing on the motion filed
    pursuant to this Rule will ordinarily be held at the place of trial
    previously designated in accordance with paragraph (a) of Rule 140
    unless otherwise ordered by the Court.

-End-

-CITE-
    26 USC APPENDIX Rule 57                                     01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE V. - MOTIONS

-HEAD-
    Rule 57. Motion for Review of Proposed Sale of Seized Property

-STATUTE-
      (a) Commencement of Review: (1) How Review Is Commenced: Review
    of the Commissioner's determination under Code section
    6863(b)(3)(B) that seized property may be sold shall be commenced
    by filing a motion with the Court. The movant shall place on the
    motion the same docket number as that of the then-pending action
    under Code section 6213(a) in respect of which the sale of seized
    property is stayed by virtue of Code section 6863(b)(3)(A)(iii). If
    filed by the petitioner, the motion shall be styled "Motion to Stay
    Proposed Sale of Seized Property - Sec. 6863(b)(3)(C)". If filed by
    the Commissioner, the motion shall be styled "Motion to Authorize
    Proposed Sale of Seized Property - Sec. 6863(b)(3)(C)".
      (2) When Review Is Commenced: (A) Proposed Sale Not Scheduled: If
    a date for a proposed sale has not been scheduled, then the
    Commissioner may file the motion under subparagraph (1) at any
    time.
      (B) Proposed Sale Scheduled: (i) In General: If a date for a
    proposed sale has been scheduled, then the movant shall file the
    motion under subparagraph (1) not less than 15 days before the date
    of the proposed sale and not more than 20 days after receipt of the
    notice of sale prescribed by Code section 6335(b).
      (ii) Motion Not Filed Within Prescribed Period: If the motion
    under subparagraph (1) is filed less than 15 days before the date
    of the proposed sale or more than 20 days after receipt of the
    notice of sale prescribed by Code section 6335(b), then an
    additional statement shall be included in the motion as provided by
    paragraph (c)(3) of this Rule. A motion not filed within the period
    prescribed by subparagraph (2)(B)(i) shall be considered dilatory
    unless the movant shows that there was good reason for not filing
    the motion within that period. As to the effect of the motion's
    being dilatory, see paragraph (g)(4) of this Rule.
      (b) Service of Motion: (1) By the Petitioner: A motion filed with
    the Court pursuant to this Rule shall be served by the petitioner
    on counsel for the Commissioner (as specified in Rule 21(b)(1)) in
    such manner as may reasonably be expected to reach the
    Commissioner's counsel not later than the day on which the motion
    is received by the Court.
      (2) By the Commissioner: A motion filed with the Court pursuant
    to this Rule shall be served by the Commissioner on the petitioner
    or on the petitioner's counsel (as specified in Rule 21(b)(2)) in
    such manner as may reasonably be expected to reach the petitioner
    or the petitioner's counsel not later than the day on which the
    motion is received by the Court.
      (c) Content of Motion: A motion filed pursuant to this Rule shall
    contain the following:
        (1) The time and place of the proposed sale.
        (2) A description of the property proposed to be sold, together
      with a copy of the notice of seizure prescribed by Code section
      6335(a) and the notice of sale prescribed by Code section
      6335(b).
        (3) If the motion is filed less than 15 days before the date of
      the proposed sale or more than 20 days after receipt of the
      notice of sale prescribed by Code section 6335(b), as the case
      may be, a statement of the reasons why review was not commenced
      within the prescribed period.
        (4) A statement that the petitioner does not consent to the
      proposed sale.
        (5) A statement whether the property proposed to be sold - 
          (A) is or is not likely to perish;
          (B) is or is not likely to become greatly reduced in price or
        value by keeping; and
          (C) is or is not likely to be greatly expensive to conserve
        or maintain.

        (6) The movant's basis for each statement in subparagraph (5)
      that the movant expressed in the affirmative, together with any
      appraisal, affidavit, valuation report, or other document relied
      on by the movant to support each statement.
        (7) A statement whether the movant requests an evidentiary or
      other hearing on the motion, and if so, the reasons why. For the
      place of hearing, see paragraph (f) of this Rule.
        (8) A certificate showing service of the motion in accordance
      with paragraph (b) of this Rule.

      (d) Response to Motion: (1) Content: The petitioner or the
    Commissioner, as the case may be, shall file a written response to
    a motion filed pursuant to this Rule. The response shall contain
    the following:
        (A) A specific admission or denial of each allegation in the
      motion arranged in paragraphs that are designated to correspond
      to those of the motion to which they relate.
        (B) A clear and concise statement of every ground, together
      with the facts in support thereof, on which the responding party
      relies.
        (C) A statement whether the responding party requests a hearing
      on the motion, and if so, the reasons why.
        (D) A copy of - 
          (i) any appraisal, affidavit, valuation report, or other
        document relied on by the responding party; and
          (ii) any item required for consideration of the basis of the
        movant's motion, if that item has not been attached to the
        movant's motion.

        (E) A certificate showing service of the response in accordance
      with subparagraph (2) of this paragraph.

      (2) Time for and Service of Response: The response required by
    paragraph (d)(1) of this Rule shall be received by the Court not
    later than 10 days after the date on which the movant's motion is
    received by the Court. This response shall be served in such manner
    as may reasonably be expected to reach the movant or the movant's
    counsel (as specified in Rule 21(b)(1) or Rule 21(b)(2), as the
    case may be) not later than the day on which the response is
    received by the Court.
      (e) Effect of Signature: The provisions of Rule 33(b), relating
    to the effect of the signature of counsel or a party, shall apply
    to a motion filed pursuant to this Rule and to the response
    required by paragraph (d) of this Rule.
      (f) Place of Hearing: If required, a hearing on a motion filed
    pursuant to this Rule will ordinarily be held at the place of trial
    previously designated in accordance with paragraph (a) of Rule 140
    unless otherwise ordered by the Court. For the manner in which the
    Court may dispose of such a motion, see paragraph (g)(3) of this
    Rule.
      (g) Disposition of Motion: (1) General: A motion filed pursuant
    to this Rule may be disposed of in one or more of the following
    ways, in the discretion of the Court:
        (A) The Court may:
          (i) authorize, or decline to stay, the proposed sale; or
          (ii) stay the proposed sale temporarily until the Court has
        had an adequate opportunity to consider the motion.

        (B) The Court may stay the proposed sale until a specified date
      or event, or for a specified period, or until further application
      is made for a sale, or any combination of the foregoing.
        (C) The Court may stay the proposed sale until specified
      undertakings or safeguards are effectuated.
        (D) The Court may provide such other temporary, extended, or
      permanent relief as may be appropriate under the circumstances.

      (2) Evidence: In disposing of a motion filed pursuant to this
    Rule, the Court may consider such appraisals, affidavits, valuation
    reports, and other evidence as may be appropriate, giving due
    regard to the necessity of acting on the motion within a brief
    period of time.
      (3) Disposition on Motion Papers or Otherwise: The Court may
    dispose of a motion filed pursuant to this Rule on the motion
    papers, or after an evidentiary hearing or oral argument, or may
    require legal memoranda, or any combination of the foregoing that
    the Court deems appropriate. For the place of hearing, see
    paragraph (f) of this Rule.
      (4) Dilatory Motions: The fact that a motion filed pursuant to
    this Rule is dilatory within the meaning of paragraph (a)(2)(B)(ii)
    of this Rule shall be considered by the Court in disposing of the
    motion.

-End-

-CITE-
    26 USC APPENDIX Rule 58                                     01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE V. - MOTIONS

-HEAD-
    Rule 58. Miscellaneous

-STATUTE-
      For reference in the Rules to other motions, see Rules 25(c)
    (extension of time), 40 (defenses made by motion), 41 (amendment of
    pleadings), 63 (substitution of parties), 71(c) (answers to
    interrogatories), 81(b) (depositions), 90(e) (requests for
    admission), 91(f) (stipulations), 121(a) (summary judgment), 123(c)
    (setting aside default or dismissal), 133 (continuances), 140(c)
    (place of trial), 141 (consolidation and separation), 151(c)
    (delinquent briefs), 157 (retention of official case file in estate
    tax case involving election under Code section 6166), 161
    (reconsideration), 162 (vacating or revising decision), 231
    (reasonable litigation and administrative costs), 260 (enforcement
    of overpayment determination), 261 (redetermination of interest on
    deficiency), and 262 (modification of decision in estate tax case
    involving election under Code section 6166).

-End-

-CITE-
    26 USC APPENDIX TITLE VI. - PARTIES                         01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE VI. - PARTIES

-HEAD-
                            TITLE VI. - PARTIES                        

-End-

-CITE-
    26 USC APPENDIX Rule 60                                     01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE VI. - PARTIES

-HEAD-
    Rule 60. Proper Parties; Capacity

-STATUTE-
      (a) Petitioner: (1) Deficiency or Liability Actions: A case shall
    be brought by and in the name of the person against whom the
    Commissioner determined the deficiency (in the case of a notice of
    deficiency) or liability (in the case of a notice of liability), or
    by and with the full descriptive name of the fiduciary entitled to
    institute a case on behalf of such person. See Rule 23(a)(1). A
    case timely brought shall not be dismissed on the ground that it is
    not properly brought on behalf of a party until a reasonable time
    has been allowed after objection for ratification by such party of
    the bringing of the case; and such ratification shall have the same
    effect as if the case had been properly brought by such party.
    Where the deficiency or liability is determined against more than
    one person in the notice by the Commissioner, only such of those
    persons who shall duly act to bring a case shall be deemed a party
    or parties.
      (2) Other Actions: For the person who may bring a case as a
    petitioner in a declaratory judgment action, see Rules 210(b)(11),
    211, and 216. For the person who may bring a case as a petitioner
    in a disclosure action, see Rules 220(b)(5), 221, and 225. For the
    person who may bring a case as a petitioner in a partnership
    action, see Rules 240(c)(1)(B), 240(c)(2)(B), 241, 245,
    300(c)(1)(B), 300(c)(2)(B), and 301. For the person who may bring a
    case as a petitioner in an action for redetermination of employment
    status, see Rule 290(b)(2).
      (b) Respondent: The Commissioner shall be named the respondent.
      (c) Capacity: The capacity of an individual, other than one
    acting in a fiduciary or other representative capacity, to engage
    in litigation in the Court shall be determined by the law of the
    individual's domicile. The capacity of a corporation to engage in
    such litigation shall be determined by the law under which it was
    organized. The capacity of a fiduciary or other representative to
    litigate in the Court shall be determined in accordance with the
    law of the jurisdiction from which such person's authority is
    derived.
      (d) Infants or Incompetent Persons: Whenever an infant or
    incompetent person has a representative, such as a general
    guardian, committee, conservator, or other like fiduciary, the
    representative may bring a case or defend in the Court on behalf of
    the infant or incompetent person. An infant or incompetent person
    who does not have a duly appointed representative may act by a next
    friend or by a guardian ad litem. Where a party attempts to
    represent himself or herself and, in the opinion of the Court there
    is a serious question as to such party's competence to do so, the
    Court, if it deems justice so requires, may continue the case until
    appropriate steps have been taken to obtain an adjudication of the
    question by a court having jurisdiction to do so, or may take such
    other action as it deems proper.

-End-

-CITE-
    26 USC APPENDIX Rule 61                                     01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE VI. - PARTIES

-HEAD-
    Rule 61. Permissive Joinder of Parties

-STATUTE-
      (a) Permissive Joinder: No person, to whom a notice of deficiency
    or notice of liability has been issued, may join with any other
    such person in filing a petition in the Court, except as may be
    permitted by Rule 34(a)(1). With respect to the joinder of parties
    in declaratory judgment actions, see Rule 215; in disclosure
    actions, see Rule 226; and in partnership actions, see Rules 241(h)
    and 301(f).
      (b) Severance or Other Orders: The Court may make such orders as
    will prevent a party from being embarrassed, delayed, or put to
    expense by the inclusion of a party, or may order separate trials
    or make other orders to prevent delay or prejudice; or may limit
    the trial to the claims of one or more parties, either dropping
    other parties from the case on such terms as are just or holding in
    abeyance the proceedings with respect to them. Any claim by or
    against a party may be severed and proceeded with separately. See
    also Rule 141(b).

-End-

-CITE-
    26 USC APPENDIX Rule 62                                     01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE VI. - PARTIES

-HEAD-
    Rule 62. Misjoinder of Parties

-STATUTE-
      Misjoinder of parties is not ground for dismissal of a case. The
    Court may order a severance on such terms as are just. See Rule
    61(b).

-End-

-CITE-
    26 USC APPENDIX Rule 63                                     01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE VI. - PARTIES

-HEAD-
    Rule 63. Substitution of Parties; Change or Correction in Name

-STATUTE-
      (a) Death: If a petitioner dies, the Court, on motion of a party
    or the decedent's successor or representative or on its own
    initiative, may order substitution of the proper parties.
      (b) Incompetency: If a party becomes incompetent, the Court, on
    motion of a party or the incompetent's representative or on its own
    initiative, may order the representative to proceed with the case.
      (c) Successor Fiduciaries or Representatives: On motion made
    where a fiduciary or representative is changed, the Court may order
    substitution of the proper successors.
      (d) Other Cause: The Court, on motion of a party or on its own
    initiative, may order the substitution of proper parties for other
    cause.
      (e) Change or Correction in Name: On motion of a party or on its
    own initiative, the Court may order a change of or correction in
    the name or title of a party.

-End-

-CITE-
    26 USC APPENDIX TITLE VII. - DISCOVERY                      01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE VII. - DISCOVERY

-HEAD-
                          TITLE VII. - DISCOVERY                      

-End-

-CITE-
    26 USC APPENDIX Rule 70                                     01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE VII. - DISCOVERY

-HEAD-
    Rule 70. General Provisions

-STATUTE-
      (a) General: (1) Methods and Limitations of Discovery: In
    conformity with these Rules, a party may obtain discovery by
    written interrogatories (Rule 71), by production of documents or
    things (Rules 72 and 73), by depositions upon consent of the
    parties (Rule 74), by depositions without consent of the parties in
    certain cases (Rule 75), or by depositions of expert witnesses
    (Rule 76). However, the Court expects the parties to attempt to
    attain the objectives of discovery through informal consultation or
    communication before utilizing the discovery procedures provided in
    these Rules. Discovery is not available under these Rules through
    depositions except to the limited extent provided in Rules 74, 75,
    and 76. See Rules 91(a) and 100 regarding relationship of discovery
    to stipulations.
      (2) Time for Discovery: Discovery shall not be commenced, without
    leave of Court, before the expiration of 30 days after joinder of
    issue (see Rule 38). Discovery shall be completed and any motion to
    compel such discovery shall be filed, unless otherwise authorized
    by the Court, no later than 45 days prior to the date set for call
    of the case from a trial calendar. Discovery by a deposition under
    Rules 75 and 76 may not be commenced before a notice of trial has
    been issued or the case has been assigned to a Judge or Special
    Trial Judge and any motion to compel such discovery shall be filed
    within the time provided by the preceding sentence. See Rules 75(a)
    and 76(c). Discovery of matters which are relevant only to the
    issue of a party's entitlement to reasonable litigation or
    administrative costs shall not be commenced, without leave of
    Court, before a motion for reasonable litigation or administrative
    costs has been noticed for a hearing, and discovery shall be
    completed and any motion to compel such discovery shall be filed,
    unless otherwise authorized by the Court, no later than 45 days
    prior to the date set for hearing.
      (3) Cases Consolidated for Trial: With respect to a common matter
    in cases consolidated for trial, discovery may be had by any party
    to such a case to the extent provided by these Rules, and, for that
    purpose, the reference to a "party" in this Title VII, in Title
    VIII, or in Title X, shall mean any party to any of the
    consolidated cases involving such common matter.
      (b) Scope of Discovery: (1) The information or response sought
    through discovery may concern any matter not privileged and which
    is relevant to the subject matter involved in the pending case. It
    is not ground for objection that the information or response sought
    will be inadmissible at the trial, if that information or response
    appears reasonably calculated to lead to discovery of admissible
    evidence, regardless of the burden of proof involved. If the
    information or response sought is otherwise proper, it is not
    objectionable merely because the information or response involves
    an opinion or contention that relates to fact or to the application
    of law to fact. But the Court may order that the information or
    response sought need not be furnished or made until some designated
    time or a particular stage has been reached in the case or until a
    specified step has been taken by a party.
      (2) The frequency or extent of use of the discovery methods set
    forth in paragraph (a) shall be limited by the Court if it
    determines that: (A) The discovery sought is unreasonably
    cumulative or duplicative, or is obtainable from some other source
    that is more convenient, less burdensome, or less expensive; (B)
    the party seeking discovery has had ample opportunity by discovery
    in the action to obtain the information sought; or (C) the
    discovery is unduly burdensome or expensive, taking into account
    the needs of the case, the amount in controversy, limitations on
    the parties' resources, and the importance of the issues at stake
    in the litigation. The Court may act upon its own initiative after
    reasonable notice or pursuant to a motion under Rule 103.
      (c) Party's Statements: Upon request to the other party and
    without any showing except the assertion in writing that the
    requestor lacks and has no convenient means of obtaining a copy of
    a statement made by the requestor, a party shall be entitled to
    obtain a copy of any such statement which has a bearing on the
    subject matter of the case and is in the possession or control of
    another party to the case.
      (d) Use in Case: The answers to interrogatories, things produced
    in response to a request, or other information or responses
    obtained under Rules 71, 72, 73, 74, 75, and 76, may be used at
    trial or in any proceeding in the case prior or subsequent to trial
    to the extent permitted by the rules of evidence. Such answers or
    information or responses will not be considered as evidence until
    offered and received as evidence. No objections to interrogatories
    or the answers thereto, or to a request to produce or the response
    thereto, will be considered unless made within the time prescribed,
    except that the objection that an interrogatory or answer would be
    inadmissible at trial is preserved even though not made prior to
    trial.
      (e) Signing of Discovery Requests, Responses, and Objections: (1)
    Every request for discovery or response or objection thereto made
    by a party represented by counsel shall be signed by at least one
    counsel of record. A party who is not represented by counsel shall
    sign the request, response, or objection. The signature shall
    conform to the requirements of Rule 23(a)(3). The signature of
    counsel or a party constitutes a certification that the signer has
    read the request, response, or objection, and that to the best of
    the signer's knowledge, information, and belief formed after a
    reasonable inquiry, it is (A) consistent with these Rules and
    warranted by existing law or a good faith argument for the
    extension, modification, or reversal of existing law, (B) not
    interposed for any improper purpose, such as to harass or to cause
    unnecessary delay or needless increase in the cost of litigation,
    and (C) not unreasonable or unduly burdensome or expensive, given
    the needs of the case, the discovery already had in the case, the
    amount in controversy, and the importance of the issues at stake in
    the litigation. If a request, response, or objection is not signed,
    it shall be stricken, unless it is signed promptly after the
    omission is called to the attention of the party making the
    request, response, or objection, and a party shall not be obligated
    to take any action with respect to it until it is signed.
      (2) If a certification is made in violation of this Rule, then
    the Court upon motion or upon its own initiative, may impose upon
    the person who made the certification, the party on whose behalf
    the request, response, or objection is made, or both, an
    appropriate sanction, which may include an order to pay the amount
    of the reasonable expenses incurred because of the violation,
    including reasonable counsel's fees.
      (f) Other Applicable Rules: For Rules concerned with the
    frequency and timing of discovery in relation to other procedures,
    supplementation of answers, protective orders, effect of evasive or
    incomplete answers or responses, and sanctions and enforcement
    action, see Title X.

-End-

-CITE-
    26 USC APPENDIX Rule 71                                     01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE VII. - DISCOVERY

-HEAD-
    Rule 71. Interrogatories

-STATUTE-
      (a) Availability: Any party may, without leave of Court, serve
    upon any other party written interrogatories to be answered by the
    party served or, if the party served is a public or private
    corporation or a partnership or association or governmental agency,
    by an officer or agent who shall furnish such information as is
    available to the party.
      (b) Answers: All answers shall be made in good faith and as
    completely as the answering party's information shall permit.
    However, the answering party is required to make reasonable inquiry
    and ascertain readily obtainable information. An answering party
    may not give lack of information or knowledge as an answer or as a
    reason for failure to answer, unless such party states that such
    party has made reasonable inquiry and that information known or
    readily obtainable by such party is insufficient to enable such
    party to answer the substance of the interrogatory.
      (c) Procedure: Each interrogatory shall be answered separately
    and fully under oath, unless it is objected to, in which event the
    reasons for the objection shall be stated in lieu of the answer.
    The answers are to be signed by the person making them and the
    objections shall be signed by the party or the party's counsel. The
    party on whom the interrogatories have been served shall serve a
    copy of the answers, and objections if any, upon the propounding
    party within 30 days after service of the interrogatories. The
    Court may allow a shorter or longer time. The burden shall be on
    the party submitting the interrogatories to move for an order with
    respect to any objection or other failure to answer an
    interrogatory, and in that connection the moving party shall annex
    the interrogatories to the motion, with proof of service on the
    other party, together with the answers and objections, if any.
    Prior to a motion for such an order, neither the interrogatories
    nor the response shall be filed with the Court.
      (d) Experts: (1) By means of written interrogatories in
    conformity with this Rule, a party may require any other party (A)
    to identify each person whom the other party expects to call as an
    expert witness at the trial of the case, giving the witness's name,
    address, vocation or occupation, and a statement of the witness's
    qualifications, and (B) to state the subject matter and the
    substance of the facts and opinions to which the expert is expected
    to testify, and give a summary of the grounds for each such
    opinion, or, in lieu of such statement to furnish a copy of a
    report of such expert presenting the foregoing information.
      (2) For provisions regarding the submission and exchange of
    expert witness reports, see Rule 143(f). That Rule shall not serve
    to extend the period of time under paragraph (c) of this Rule
    within which a party must answer any interrogatory directed at
    discovering (A) the identity and qualifications of each person whom
    such party expects to call as an expert witness at the trial of the
    case and (B) the subject matter with respect to which the expert is
    expected to testify.
      (e) Option To Produce Business Records: Where the answer to an
    interrogatory may be derived or ascertained from the business
    records of the party upon whom the interrogatory has been served,
    or from an examination, audit, or inspection of such business
    records, or from a compilation, abstract, or summary based thereon,
    and the burden of deriving or ascertaining the answer is
    substantially the same for the party serving the interrogatory as
    for the party served, it is sufficient answer to such interrogatory
    to specify the records from which the answer may be derived or
    ascertained and to afford to the party serving the interrogatory
    reasonable opportunity to examine, audit, or inspect such records
    and to make copies, compilations, abstracts, or summaries.

-End-

-CITE-
    26 USC APPENDIX Rule 72                                     01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE VII. - DISCOVERY

-HEAD-
    Rule 72. Production of Documents and Things

-STATUTE-
      (a) Scope: Any party may, without leave of Court, serve on any
    other party a request to:
        (1) Produce and permit the party making the request, or someone
      acting on such party's behalf, to inspect and copy any designated
      documents (including writings, drawings, graphs, charts,
      photographs, phonorecords, and other data compilations from which
      information can be obtained, translated, if necessary, by the
      responding party through detection devices into reasonably usable
      form), or to inspect and copy, test, or sample any tangible
      thing, to the extent that any of the foregoing items are in the
      possession, custody, or control of the party on whom the request
      is served; or
        (2) Permit entry upon designated land or other property in the
      possession or control of the party upon whom the request is
      served for the purpose of inspection and measuring, surveying,
      photographing, testing, or sampling the property or any
      designated object or operation thereon.

      (b) Procedure: The request shall set forth the items to be
    inspected, either by individual item or category, and describe each
    item and category with reasonable particularity. It shall specify a
    reasonable time, place, and manner of making the inspection and
    performing the related acts. The party upon whom the request is
    served shall serve a written response within 30 days after service
    of the request. The Court may allow a shorter or longer time. The
    response shall state, with respect to each item or category, that
    inspection and related activities will be permitted as requested,
    unless the request is objected to in whole or in part, in which
    event the reasons for objection shall be stated. If objection is
    made to part of an item or category, then that part shall be
    specified. To obtain a ruling on an objection by the responding
    party, on a failure to respond, or on a failure to produce or
    permit inspection, the requesting party shall file an appropriate
    motion with the Court and shall annex thereto the request, with
    proof of service on the other party, together with the response and
    objections if any. Prior to a motion for such a ruling, neither the
    request nor the response shall be filed with the Court.
      (c) Foreign Petitioners: For production of records by foreign
    petitioners, see Code section 7456(b).

-End-

-CITE-
    26 USC APPENDIX Rule 73                                     01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE VII. - DISCOVERY

-HEAD-
    Rule 73. Examination by Transferees

-STATUTE-
      (a) General: Upon application to the Court and subject to these
    Rules, a transferee of property of a taxpayer shall be entitled to
    examine before trial the books, papers, documents, correspondence,
    and other evidence of the taxpayer or of a preceding transferee of
    the taxpayer's property, but only if the transferee making the
    application is a petitioner seeking redetermination of such
    transferee's liability in respect of the taxpayer's tax liability
    (including interest, additional amounts, and additions provided by
    law). Such books, papers, documents, correspondence, and other
    evidence may be made available to the extent that the same shall be
    within the United States, will not result in undue hardship to the
    taxpayer or preceding transferee, and in the opinion of the Court
    are necessary in order to enable the transferee to ascertain the
    liability of the taxpayer or preceding transferee.
      (b) Procedure: A petitioner desiring an examination permitted
    under paragraph (a) shall file an application with the Court,
    showing that such petitioner is entitled to such an examination,
    describing the documents and other materials sought to be examined,
    giving the names and addresses of the persons to produce the same,
    and stating a reasonable time and place where the examination is to
    be made. If the Court shall determine that the applicable
    requirements are satisfied, then it shall issue a subpoena, signed
    by a Judge, directed to the appropriate person and ordering the
    production at a designated time and place of the documents and
    other materials involved. If the person to whom the subpoena is
    directed shall object thereto or to the production involved, then
    such person shall file the objections and the reasons therefor in
    writing with the Court, and serve a copy thereof upon the
    applicant, within 10 days after service of the subpoena or on or
    before such earlier time as may be specified in the subpoena for
    compliance. To obtain a ruling on such objections, the applicant
    for the subpoena shall file an appropriate motion with the Court.
    In all respects not inconsistent with the provisions of this Rule,
    the provisions of Rule 72(b) shall apply where appropriate.
      (c) Scope of Examination: The scope of the examination authorized
    under this Rule shall be as broad as is authorized under Rule
    72(a), including, for example, the copying of such documents and
    materials.

-End-

-CITE-
    26 USC APPENDIX Rule 74                                     01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE VII. - DISCOVERY

-HEAD-
    Rule 74. Depositions for Discovery Purposes - Upon Consent of
      Parties

-STATUTE-
      (a) Depositions in Pending Cases: Upon consent of all the parties
    to a case, and within the time limits provided in Rule 70(a)(2), a
    deposition for discovery purposes may be taken of either a party or
    a nonparty witness. Such consent shall be set forth in a
    stipulation filed in duplicate with the Court, which shall contain
    the information required in Rule 81(d) and which otherwise shall be
    subject to the procedure provided in Rule 81(d). Unless the Court
    shall determine otherwise for good cause shown, the taking of such
    a deposition will not be regarded as sufficient ground for granting
    a continuance from a date or place of trial theretofore set.
      (b) Notice to Nonparty Witness: A notice of deposition shall be
    served on a nonparty witness. The notice shall state that the
    deposition is to be taken under Rule 74 and shall set forth the
    name of the party or parties seeking the deposition, the time and
    place proposed for the deposition, and the name of the officer
    before whom the deposition is to be taken. If the deposition is to
    be taken on written questions, then a copy of the written questions
    shall be annexed to the notice. With respect to the deposition of
    an organization described in Rule 81(c), the notice shall also set
    forth the information required under that Rule, and the
    organization shall make the designation authorized by that Rule.
      (c) Objection by Nonparty Witness: Within 15 days after service
    of the notice of deposition, a nonparty witness shall serve on the
    parties seeking the deposition any objections to the deposition.
    The burden shall be upon a party seeking the deposition to move for
    an order with respect to such objection or other failure of the
    nonparty witness, and such party shall annex to any such motion the
    notice of deposition with proof of service thereof, together with a
    copy of the response and objections, if any.
      (d) Transcript: A transcript shall be made of every deposition
    taken under this Rule, but the transcript and exhibits introduced
    in connection with the deposition shall not be filed with the
    Court. See Rule 81(h)(3).
      (e) Depositions Upon Written Questions: Depositions under this
    Rule may be taken upon written questions rather than upon oral
    examination. The use of such written questions is not favored, and
    the deposition should not be taken in this manner in the absence of
    a special reason. See Rule 84(a). There shall be an opportunity for
    cross-questions and redirect questions to the same extent and
    within the same time periods as provided in Rule 84(b) (starting
    with service of the notice of deposition rather than service of an
    application). With respect to taking the deposition, the procedure
    of Rule 84(c) shall apply.
      (f) Other Applicable Rules: Depositions for discovery purposes
    under this Rule shall be governed by the provisions of the
    following Rules with respect to the matters to which they apply:
    Rule 81(e) (persons before whom deposition taken), 81(f) (taking of
    deposition), 81(g) (expenses), 81(h) (execution, form and return of
    deposition), 81(i) (use of deposition); and Rule 85(b), (c), (d),
    and (e) (objections and irregularities). For Rules concerned with
    the timing and frequency of depositions, supplementation of
    answers, protective orders, effect of evasive or incomplete answers
    or responses, and sanctions and enforcement action, see Title X.

-End-

-CITE-
    26 USC APPENDIX Rule 75                                     01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE VII. - DISCOVERY

-HEAD-
    Rule 75. Depositions for Discovery Purposes - Without Consent of
      Parties in Certain Cases

-STATUTE-
      (a) When Depositions May Be Taken: After a notice of trial has
    been issued or after a case has been assigned to a Judge or Special
    Trial Judge of the Court, and within the time for completion of
    discovery under Rule 70(a)(2), any party may, without leave of
    Court, take a deposition for discovery purposes of a nonparty
    witness in the circumstances described in paragraph (b) of this
    Rule. Unless the Court shall determine otherwise for good cause
    shown, the taking of such a deposition will not be regarded as
    sufficient ground for granting a continuance from a date or place
    of trial theretofore set.
      (b) Availability: The taking of a deposition of a nonparty
    witness under this Rule is an extraordinary method of discovery and
    may be used only where a nonparty witness can give testimony or
    possesses documents or things which are discoverable within the
    meaning of Rule 70(b) and where such testimony, documents, or
    things practicably cannot be obtained through informal consultation
    or communication (Rule 70(a)(1)) or by a deposition taken with
    consent of the parties (Rule 74). If such requirements are
    satisfied, then a deposition may be taken under this Rule, for
    example, where a party is a member of a partnership and an issue in
    the case involves an adjustment with respect to such partnership,
    or a party is a shareholder of an electing small business
    corporation (as described in Code section 1371(b) prior to the
    enactment of the Subchapter S Revision Act of 1982), and an issue
    in the case involves an adjustment with respect to such
    corporation. See Title XXIV, relating to partnership actions,
    brought under provisions first enacted by the Tax Equity and Fiscal
    Responsibility Act of 1982.
      (c) Notice: A party desiring to take a deposition under this Rule
    shall give notice in writing to every other party to the case and
    to the nonparty witness to be deposed. The notice shall state that
    the deposition is to be taken under Rule 75 and shall set forth the
    name of the party seeking the deposition, the name and address of
    the person to be deposed, the time and place proposed for the
    deposition, and the officer before whom the deposition is to be
    taken. If the deposition is to be taken on written questions, a
    copy of the questions shall be annexed to the notice.
      (d) Objections: Within 15 days after service of the notice of
    deposition, a party or a nonparty witness shall serve on the party
    seeking the deposition any objections to the deposition. The burden
    shall be upon the party seeking the deposition to move for an order
    with respect to any such objections or any failure of the nonparty
    witness, and such party shall annex to any such motion the notice
    of deposition with proof of service thereof, together with a copy
    of any responses and objections. Prior to a motion for such an
    order, neither the notice nor the responses shall be filed with the
    Court.
      (e) Other Applicable Rules: Depositions for discovery purposes
    under this Rule shall be governed by the provisions of the
    following Rules with respect to the matters to which they apply:
    Rule 74(d) (transcript), and 74(e) (depositions upon written
    questions); Rule 81(c) (designation of person to testify), 81(e)
    (person before whom deposition taken), 81(f) (taking of
    deposition), 81(g) (expenses), 81(h) (execution, form, and return
    of deposition), and 81(i) (use of deposition); and Rule 85(a), (b),
    (c), (d), and (e) (objections and irregularities). For Rules
    concerned with the timing and frequency of depositions,
    supplementation of answers, protective orders, effect of evasive or
    incomplete answers or responses, and sanctions and enforcement
    action, see Title X.

-REFTEXT-
                            REFERENCES IN TEXT                        
      The enactment of the Subchapter S Revision Act of 1982, referred
    to in par. (b), is the enactment of Pub. L. 97-354, which was
    approved Oct. 19, 1982.
      The Tax Equity and Fiscal Responsibility Act of 1982, referred to
    in par. (b), is Pub. L. 97-248, Sept. 3, 1982, 96 Stat. 324, as
    amended. For complete classification of this Act to the Code, see
    Short Title of 1982 Amendments note set out under section 1 of this
    title and Tables.

-End-

-CITE-
    26 USC APPENDIX Rule 76                                     01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE VII. - DISCOVERY

-HEAD-
    Rule 76. Deposition of Expert Witnesses

-STATUTE-
      (a) Availability: (1) Depositions Upon Consent of Parties: The
    deposition of an expert witness upon consent of all the parties to
    a case shall be governed by Rule 74 rather than this Rule, except
    that the provisions of paragraph (e) of this Rule shall apply to
    such a deposition.
      (2) Other Depositions: The taking of a deposition of an expert
    witness without consent of all the parties to a case is an
    extraordinary method of discovery. Such a deposition may be taken
    only pursuant to an order of the Court.
      (b) Scope of Deposition: The deposition of an expert witness
    under paragraph (a)(2) of this Rule shall be limited to (1) the
    knowledge, skill, experience, training, or education that qualifies
    the witness to testify as an expert in respect of the issue or
    issues in dispute, (2) the opinion of the witness in respect of
    which the witness's expert testimony is relevant to the issue or
    issues in dispute, (3) the facts or data that underlie that
    opinion, and (4) the witness's analysis, showing how the witness
    proceeded from the facts or data to draw the conclusion that
    represents the opinion of the witness.
      (c) When Deposition May Be Taken: A deposition of an expert
    witness under paragraph (a)(2) of this Rule may be taken only after
    a notice of trial has been issued or after a case has been assigned
    to a Judge or Special Trial Judge of the Court, and within the time
    for completion of discovery under Rule 70(a)(2). The taking of such
    a deposition ordinarily will not be regarded as a ground for
    continuance.
      (d) Procedure: (1) In General: A party desiring to depose an
    expert witness under paragraph (a)(2) of this Rule shall file a
    written motion and shall set forth therein the matters specified in
    subparagraph (2). The Court shall take such action on the motion as
    it deems appropriate.
      (2) Content of Motion: Any motion seeking an order authorizing
    the deposition of an expert witness under paragraph (a)(2) of this
    Rule shall set forth the following:
        (A) the name and address of the witness to be examined;
        (B) a statement describing any books, papers, documents, or
      tangible things to be produced at the deposition of the witness
      to be examined;
        (C) a statement of issues in controversy to which the expected
      testimony of the expert witness, or the document or thing,
      relates, and the reasons for deposing the witness;
        (D) the time and place proposed for the deposition;
        (E) the officer before whom the deposition is to be taken;
        (F) any provision desired with respect to the payment of the
      costs, expenses, fees, and charges relating to the deposition
      (see paragraph (g)); and
        (G) if the movant proposes to videotape the deposition, then a
      statement to that effect and the name and address of the
      videotape operator and the operator's employer. (The videotape
      operator and the officer before whom the deposition is to be
      taken may be the same person.)

    If the movant proposes to take the deposition of the expert witness
    on written questions, then the movant shall annex to the motion a
    copy of the questions to be propounded. The movant shall also show
    that prior notice of the motion has been given to the expert
    witness whose deposition is sought and to each other party, or
    counsel for each other party, and shall state the position of each
    of these persons with respect to the motion, in accordance with
    Rule 50(a).
      (3) Disposition of Motion: Any objection or other response to the
    motion for order to depose an expert witness under paragraph (a)(2)
    of this Rule shall be filed with the Court (along with a
    certificate of service) within 15 days after service of the motion.
    A hearing on the motion will be held only if directed by the Court.
    If the Court approves the taking of a deposition, then it will
    issue an order which will include in its terms the name of the
    person to be examined, the time and place of the deposition, and
    the officer before whom it is to be taken. If the deposition is to
    be videotaped, then the Court's order will so state.
      (e) Use of Deposition for Other Than Discovery Purposes: (1) Use
    as Expert Witness Report: Upon written motion by the proponent of
    the expert witness and in appropriate cases, the Court may order
    that the deposition transcript serve as the expert witness report
    required by Rule 143(f)(1). Unless the Court shall determine
    otherwise for good cause shown, the taking of a deposition of an
    expert witness will not serve to extend the date under Rule
    143(f)(1) by which a party is required to furnish to each other
    party and to submit to the Court a copy of all expert witness
    reports prepared pursuant to that Rule.
      (2) Other Use: Any other use of a deposition of an expert witness
    shall be governed by the provisions of Rule 81(i).
      (f) Action by the Court Sua Sponte: In the exercise of its
    discretion the Court may on its own motion order the taking of a
    deposition of an expert witness and may in its order allocate the
    cost therefor as it deems appropriate.
      (g) Expenses: (1) In General: By stipulation among the parties
    and the expert witness to be deposed, or on order of the Court,
    provision may be made for any costs, expenses, fees, or charges
    relating to the deposition. If there is not such a stipulation or
    order, then the costs, expenses, fees, and charges relating to the
    deposition shall be borne by the parties as set forth in
    subparagraph (2).
      (2) Allocation of Costs, Etc.: The party taking the deposition
    shall pay the following costs, expenses, fees, and charges:
        (A) a reasonable fee for the expert witness, with regard to the
      usual and customary charge of the witness, for the time spent in
      preparing for and attending the deposition;
        (B) reasonable charges of the expert witness for models,
      samples, or other like matters that may be required in the
      deposition of the witness;
        (C) such amounts as are allowable under Rule 148(a) for
      transportation and subsistence for the expert witness;
        (D) any charges of the officer presiding at or recording the
      deposition (other than for copies of the deposition transcript);
        (E) any expenses involved in providing a place for the
      deposition; and
        (F) the cost for the original of the deposition transcript as
      well as for any copies thereof that the party taking the
      deposition might order.

    The other parties and the expert witness shall pay the cost for any
    copies of the deposition transcript that they might order.
      (3) Failure To Attend: If the party authorized to take the
    deposition of the expert witness fails to attend or to proceed
    therewith, then the Court may order that party to pay the witness
    such fees, charges, and expenses that the witness would otherwise
    be entitled to under subparagraph (2) and to pay any other party
    such expenses, including attorney's fees, that the Court deems
    reasonable under the circumstances.
      (h) Other Applicable Rules: The deposition of an expert witness
    under this Rule shall be governed by the provisions of the
    following Rules with respect to the matters to which they apply:
    Rule 74(d) (transcript) and 74(e) (depositions upon written
    questions); Rule 81(c) (designation of person to testify), 81(e)
    (person before whom deposition taken), 81(f) (taking of
    deposition), 81(h) (execution, form, and return of deposition), and
    81(j) (videotape depositions); and Rule 85 (objections, errors, and
    irregularities). For Rules concerned with the timing and frequency
    of depositions, supplementation of answers, protective orders,
    effect of evasive or incomplete answers or responses, and sanctions
    and enforcement action, see Title X.

-End-

-CITE-
    26 USC APPENDIX TITLE VIII. - DEPOSITIONS                   01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE VIII. - DEPOSITIONS

-HEAD-
                         TITLE VIII. - DEPOSITIONS                     

-End-

-CITE-
    26 USC APPENDIX Rule 80                                     01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE VIII. - DEPOSITIONS

-HEAD-
    Rule 80. General Provisions

-STATUTE-
      (a) General: On complying with the applicable requirements,
    depositions to perpetuate evidence may be taken in a pending case
    before trial (Rule 81), or in anticipation of commencing a case in
    this Court (Rule 82), or in connection with the trial (Rule 83).
    Depositions under this Title may be taken only for the purpose of
    making testimony or any document or thing available as evidence in
    the circumstances herein authorized by the applicable Rules.
    Depositions for discovery purposes may be taken only in accordance
    with Rules 74, 75, and 76.
      (b) Other Applicable Rules: For Rules concerned with the timing
    and frequency of depositions, supplementation of answers,
    protective orders, effect of evasive or incomplete answers or
    responses, and sanctions and enforcement action, see Title X. For
    provisions relating to tender of fees and other amounts to the
    witness to be deposed, see Rule 148(b).

-End-

-CITE-
    26 USC APPENDIX Rule 81                                     01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE VIII. - DEPOSITIONS

-HEAD-
    Rule 81. Depositions in Pending Case

-STATUTE-
      (a) Depositions To Perpetuate Testimony: A party to a case
    pending in the Court, who desires to perpetuate testimony or to
    preserve any document or thing, shall file an application pursuant
    to these Rules for an order of the Court authorizing such party to
    take a deposition for such purpose. Such depositions shall be taken
    only where there is a substantial risk that the person or document
    or thing involved will not be available at the trial of the case,
    and shall relate only to testimony or document or thing which is
    not privileged and is material to a matter in controversy.
      (b) The Application: (1) Content of Application: The application
    to take a deposition pursuant to paragraph (a) of this Rule shall
    be signed by the party seeking the deposition or such party's
    counsel, and shall show the following:
        (A) the names and addresses of the persons to be examined;
        (B) the reasons for deposing those persons rather than waiting
      to call them as witnesses at the trial;
        (C) the substance of the testimony which the party expects to
      elicit from each of those persons;
        (D) a statement showing how the proposed testimony or document
      or thing is material to a matter in controversy;
        (E) a statement describing any books, papers, documents, or
      tangible things to be produced at the deposition by the persons
      to be examined;
        (F) the time and place proposed for the deposition;
        (G) the officer before whom the deposition is to be taken;
        (H) the date on which the petition was filed with the Court,
      and whether the pleadings have been closed and the case placed on
      a trial calendar;
        (I) any provision desired with respect to payment of expenses,
      fees, and charges relating to the deposition (see paragraph (g)
      of this Rule, and Rule 103); and
        (J) if the applicant proposes to videotape the deposition, then
      the application shall so state, and shall show the name and
      address of the videotape operator and of the operator's employer.
      (The videotape operator and the officer before whom the
      deposition is to be taken may be the same person. See
      subparagraph (2) of paragraph (j) of this Rule.)

      The application shall also have annexed to it a copy of the
    questions to be propounded, if the deposition is to be taken on
    written questions. For the form of application to take a
    deposition, see Appendix I.
      (2) Filing and Disposition of Application: The application may be
    filed with the Court at any time after the case is docketed in the
    Court, but must be filed at least 45 days prior to the date set for
    the trial of the case. The application and a conformed copy
    thereof, together with an additional conformed copy for each
    additional docket number involved, shall be filed with the Clerk.
    The applicant shall serve a copy of the application on each of the
    other parties to the case, as well as on such other persons who are
    to be examined pursuant to the application, and shall file with the
    Clerk a certificate showing such service. Such other parties or
    persons shall file their objections or other response, with the
    same number of copies and with a certificate of service thereof on
    the other parties and such other persons, within 15 days after such
    service of the application. A hearing on the application will be
    held only if directed by the Court. Unless the Court shall
    determine otherwise for good cause shown, an application to take a
    deposition will not be regarded as sufficient ground for granting a
    continuance from a date or place of trial theretofore set. If the
    Court approves the taking of a deposition, then it will issue an
    order which will include in its terms the name of the person to be
    examined, the time and place of the deposition, and the officer
    before whom it is to be taken. If the deposition is to be
    videotaped, then the Court's order will so state.
      (c) Designation of Person To Testify: The party seeking to take a
    deposition may name, as the deponent in the application, a public
    or private corporation or a partnership or association or
    governmental agency, and shall designate with reasonable
    particularity the matters on which examination is requested. The
    organization so named shall designate one or more officers,
    directors, or managing agents, or other persons who consent to
    testify on its behalf, and may set forth, for each person
    designated, the matters on which such person will testify. The
    persons so designated shall testify as to matters known or
    reasonably available to the organization.
      (d) Use of Stipulation: The parties or their counsel may execute
    and file a stipulation to take a deposition by agreement instead of
    filing an application as herein above provided. Such a stipulation
    shall be filed with the Court in duplicate, and shall contain the
    same information as is required in items (A), (F), (G), (I), and
    (J) of Rule 81(b)(1), but shall not require the approval or an
    order of the Court unless the effect is to delay the trial of the
    case. A deposition taken pursuant to a stipulation shall in all
    respects conform to the requirements of these Rules.
      (e) Person Before Whom Deposition Taken: (1) Domestic
    Depositions: Within the United States or a territory or insular
    possession subject to the dominion of the United States,
    depositions shall be taken before an officer authorized to
    administer oaths by the laws of the United States (see Code section
    7622) or of the place where the examination is held, or before a
    person appointed by the Court. A person so appointed has power to
    administer oaths and to take such testimony.
      (2) Foreign Depositions: In a foreign country, depositions may be
    taken (A) before a person authorized to administer oaths or
    affirmations in the place in which the examination is held, either
    by the law thereof or by the law of the United States, or (B)
    before a person commissioned by the Court, and a person so
    commissioned shall have the power, by virtue of the commission, to
    administer any necessary oath and take testimony, or (C) pursuant
    to a letter rogatory or a letter of request issued in accordance
    with the provisions of the Hague Convention of 18 March 1970 on the
    Taking of Evidence Abroad in Civil or Commercial Matters, Mar. 18,
    1970, 23 U.S.T. (Part 3) 2555. A commission, a letter rogatory, or
    a letter of request shall be issued on application and notice and
    on terms that are just and appropriate. The party seeking to take a
    foreign deposition shall contact the United States Department of
    State to ascertain any requirements imposed by it or by the foreign
    country in which the deposition is to be taken, including any
    required foreign language translations and any fees or costs, and
    shall submit to the Court, along with the application, any such
    foreign language translations, fees, costs, or other materials
    required. It is not requisite to the issuance of a commission, a
    letter rogatory, or a letter of request that the taking of the
    deposition in any other manner be impracticable or inconvenient;
    and both a commission and a letter rogatory, or both a commission
    and a letter of request, may be issued in proper cases. A notice or
    commission may designate the person before whom the deposition is
    to be taken either by name or descriptive title. A letter rogatory
    may be addressed "To the Appropriate Authority in [here name the
    country]." A letter of request is addressed to the central
    authority of the requested State. The model recommended for letters
    of request is set forth in the Hague Convention of 18 March 1970 on
    the Taking of Evidence Abroad in Civil or Commercial Matters.
    Evidence obtained by deposition or in response to a letter rogatory
    or a letter of request need not be excluded merely for the reason
    that it is not a verbatim transcript or that the testimony was not
    taken under oath or for any similar departure from the requirements
    for depositions within the United States under these Rules.
      (3) Disqualification for Interest: No deposition shall be taken
    before a person who is a relative or employee or counsel of any
    party, or is a relative or employee or associate of such counsel,
    or is financially interested in the action. However, on consent of
    all the parties or their counsel, a deposition may be taken before
    such person, but only if the relationship of that person and the
    waiver are set forth in the certificate of return to the Court.
      (f) Taking of Deposition: (1) Arrangements: All arrangements
    necessary for taking of the deposition shall be made by the party
    filing the application or, in the case of a stipulation, by such
    other persons as may be agreed upon by the parties.
      (2) Procedure: Attendance by the persons to be examined may be
    compelled by the issuance of a subpoena, and production likewise
    may be compelled of exhibits required in connection with the
    testimony being taken. The officer before whom the deposition is
    taken shall first put the witness on oath (or affirmation) and
    shall personally, or by someone acting under such officer's
    direction and in such officer's presence, record accurately and
    verbatim the questions asked, the answers given, the objections
    made, and all matters transpiring at the taking of the deposition
    which bear on the testimony involved. Examination and
    cross-examination of witnesses, and the marking of exhibits, shall
    proceed as permitted at trial. All objections made at the time of
    examination shall be noted by the officer upon the deposition.
    Evidence objected to, unless privileged, shall be taken subject to
    the objections made. If an answer is improperly refused and as a
    result a further deposition is taken by the interrogating party,
    the objecting party or deponent may be required to pay all costs,
    charges, and expenses of that deposition to the same extent as is
    provided in paragraph (g) of this Rule where a party seeking to
    take a deposition fails to appear at the taking of the deposition.
    At the request of either party, a prospective witness at the
    deposition, other than a person acting in an expert or advisory
    capacity for a party, shall be excluded from the room in which, and
    during the time that, the testimony of another witness is being
    taken; and if such person remains in the room or within hearing of
    the examination after such request has been made, such person shall
    not thereafter be permitted to testify, except by the consent of
    the party who requested such person's exclusion or by permission of
    the Court.
      (g) Expenses: (1) General: The party taking the deposition shall
    pay all the expenses, fees, and charges of the witness whose
    deposition is taken by such party, any charges of the officer
    presiding at or recording the deposition other than for copies of
    the deposition, and any expenses involved in providing a place for
    the deposition. The party taking the deposition shall pay for the
    original of the deposition; and, upon payment of reasonable charges
    therefor, the officer shall also furnish a copy of the deposition
    to any party or the deponent. By stipulation between the parties or
    on order of the Court, provision may be made for any costs,
    charges, or expenses relating to the deposition.
      (2) Failure To Attend or To Serve Subpoena: If the party
    authorized to take a deposition fails to attend and proceed
    therewith and another party attends in person or by attorney
    pursuant to the arrangements made, then the Court may order the
    former party to pay to such other party the reasonable expenses
    incurred by such other party and such other party's attorney in
    attending, including reasonable attorney's fees. If the party
    authorized to take a deposition of a witness fails to serve a
    subpoena upon the witness and the witness because of such failure
    does not attend, and if another party attends in person or by
    attorney because such party expects the deposition of that witness
    to be taken, then the Court may order the former party to pay to
    such other party the reasonable expenses incurred by such other
    party and such other party's attorney attending, including
    reasonable attorney's fees.
      (h) Execution and Return of Deposition: (1) Submission to
    Witness; Changes; Signing: When the testimony is fully transcribed,
    the deposition shall be submitted to the witness for examination
    and shall be read to or by the witness, unless such examination and
    reading are waived by the witness and by the parties. Any changes
    in form or substance, which the witness desires to make, shall be
    entered upon the deposition by the officer with a statement of the
    reasons given by the witness for making them. The deposition shall
    then be signed by the witness, unless the parties by stipulation
    waive the signing or the witness is ill or cannot be found or
    refuses to sign. If the deposition is not signed by the witness
    within 30 days of its submission to the witness, then the officer
    shall sign it and state on the record the fact of the waiver or of
    the illness or absence of the witness or the fact of the refusal to
    sign together with the reason, if any, given therefor; and the
    deposition may then be used as fully as though signed unless the
    Court determines that the reasons given for the refusal to sign
    require rejection of the deposition in whole or in part. As to
    correction of errors, see Rules 85 and 143(c).
      (2) Form: The deposition shall show the docket number and caption
    of the case as they appear in the Court's records, the place and
    date of taking the deposition, the name of the witness, the party
    by whom called, the names of counsel present and whom they
    represent. The pages of the deposition shall be securely fastened.
    Exhibits shall be carefully marked, and when practicable annexed
    to, and in any event returned with, the deposition, unless, upon
    motion to the Court, a copy shall be permitted as a substitute
    after an opportunity is given to all interested parties to examine
    and compare the original and the copy. The officer shall execute
    and attach to the deposition a certificate in accordance with Form
    8 shown in Appendix I.
      (3) Return of Deposition: The deposition and exhibits shall not
    be filed with the Court. Unless otherwise directed by the Court,
    the officer shall deliver the original deposition and exhibits to
    the party taking the deposition or such party's counsel, who shall
    take custody of and be responsible for the safeguarding of the
    original deposition and exhibits. Upon payment of reasonable
    charges therefor, the officer also shall deliver a copy of the
    deposition and exhibits to any party or the deponent, or to counsel
    for any party or for the deponent. As to use of a deposition at the
    trial or in any other proceeding in the case, see paragraph (i) of
    this Rule. As to introduction of a deposition in evidence, see Rule
    143(c).
      (i) Use of Deposition: At the trial or in any other proceeding in
    the case, any part or all of a deposition, so far as admissible
    under the rules of evidence applied as though the witness were then
    present and testifying, may be used against any party who was
    present or represented at the taking of the deposition or who had
    reasonable notice thereof, in accordance with any of the following
    provisions:
        (1) The deposition may be used by any party for the purpose of
      contradicting or impeaching the testimony of the deponent as a
      witness.
        (2) The deposition of a party may be used by an adverse party
      for any purpose.
        (3) The deposition may be used for any purpose if the Court
      finds: (A) That the witness is dead; or (B) that the witness is
      at such distance from the place of trial that it is not
      practicable for the witness to attend, unless it appears that the
      absence of the witness was procured by the party seeking to use
      the deposition; or (C) that the witness is unable to attend or
      testify because of age, illness, infirmity, or imprisonment; or
      (D) that the party offering the deposition has been unable to
      obtain attendance of the witness at the trial, as to make it
      desirable in the interests of justice, to allow the deposition to
      be used; or (E) that such exceptional circumstances exist, in
      regard to the absence of the witness at the trial, as to make it
      desirable in the interests of justice, to allow the deposition to
      be used.
        (4) If only part of a deposition is offered in evidence by a
      party, then an adverse party may require the party offering the
      deposition to introduce any other part which ought in fairness to
      be considered with the part introduced, and any party may
      introduce any other parts. As to introduction of a deposition in
      evidence, see Rule 143(c).

      (j) Videotape Depositions: (1) General: By stipulation of the
    parties or upon order of the Court, a deposition to perpetuate
    testimony to be taken upon oral examination may be recorded by
    videotape. Except as otherwise provided by this paragraph, all
    other provisions of these Rules governing the practice and
    procedure in depositions shall apply.
      (2) Procedure: The deposition shall begin by the operator stating
    on camera: (A) The operator's name and address; (B) the name and
    address of the operator's employer; (C) the date, time, and place
    of the deposition; (D) the caption and docket number of the case;
    (E) the name of the witness; and (F) the party on whose behalf the
    deposition is being taken. The officer before whom the deposition
    is taken shall then identify himself or herself and swear the
    witness on camera. At the conclusion of the deposition, the
    operator shall state on camera that the deposition is concluded.
    The officer before whom the deposition is taken and the operator
    may be the same person. When the length of the deposition requires
    the use of more than one tape, the end of each tape and the
    beginning of each succeeding tape shall be announced on camera by
    the operator. The deposition shall be timed by a digital clock on
    camera which shall show continually each hour, minute, and second
    of each tape of the deposition.
      (3) Transcript: If requested by one of the parties, then the
    testimony shall be transcribed at the cost of such party; but no
    signature of the witness shall be required, and the transcript
    shall not be filed with the Court.
      (4) Custody: The party taking the deposition or such party's
    counsel shall take custody of and be responsible for the
    safeguarding of the videotape together with any exhibits, and such
    party shall permit the viewing of or shall provide a copy of the
    videotape and any exhibits upon the request and at the cost of any
    other party.
      (5) Use: A videotape deposition may be used at a trial or hearing
    in the manner and to the extent provided in paragraph (i) of this
    Rule. The party who offers the videotape in evidence shall provide
    all necessary equipment for viewing the videotape and personnel to
    operate such equipment. At a trial or hearing, that part of the
    audio portion of a videotape deposition which is offered in
    evidence and admitted, or which is excluded on objection, shall be
    transcribed in the same manner as the testimony of other witnesses.
    The videotape shall be marked as an exhibit and, subject to the
    provisions of Rule 143(d)(2), shall remain in the custody of the
    Court.

-End-

-CITE-
    26 USC APPENDIX Rule 82                                     01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE VIII. - DEPOSITIONS

-HEAD-
    Rule 82. Depositions Before Commencement of Case

-STATUTE-
      A person who desires to perpetuate testimony or to preserve any
    document or thing regarding any matter that may be cognizable in
    this Court may file an application with the Court to take a
    deposition for such purpose. The application shall be entitled in
    the name of the applicant, shall otherwise be in the same style and
    form as apply to a motion filed with the Court, and shall show the
    following: (1) The facts showing that the applicant expects to be a
    party to a case cognizable in this Court but is at present unable
    to bring it or cause it to be brought; (2) the subject matter of
    the expected action and the applicant's interest therein; and (3)
    all matters required to be shown in an application under paragraph
    (b)(1) of Rule 81 except item (H) thereof. Such an application will
    be entered upon a special docket, and service thereof and pleading
    with respect thereto will proceed subject to the requirements
    otherwise applicable to a motion. A hearing on the application may
    be required by the Court. If the Court is satisfied that the
    perpetuation of the testimony or the preservation of the document
    or thing may prevent a failure or delay of justice, then it will
    make an order authorizing the deposition and including such other
    terms and conditions as it may deem appropriate consistently with
    these Rules. If the deposition is taken, and if thereafter the
    expected case is commenced in this Court, then the deposition may
    be used in that case subject to the Rules which would apply if the
    deposition had been taken after commencement of the case.

-End-

-CITE-
    26 USC APPENDIX Rule 83                                     01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE VIII. - DEPOSITIONS

-HEAD-
    Rule 83. Depositions After Commencement of Trial

-STATUTE-
      Nothing in these Rules shall preclude the taking of a deposition
    after trial has commenced in a case, upon approval or direction of
    the Court. The Court may impose such conditions to the taking of
    the deposition as it may find appropriate and, with respect to any
    aspect not provided for by the Court, Rule 81 shall govern to the
    extent applicable.

-End-

-CITE-
    26 USC APPENDIX Rule 84                                     01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE VIII. - DEPOSITIONS

-HEAD-
    Rule 84. Depositions Upon Written Questions

-STATUTE-
      (a) Use of Written Questions: A party may make an application to
    the Court to take a deposition, otherwise authorized under Rule 81,
    82, or 83, upon written questions rather than oral examination. The
    provisions of those Rules shall apply in all respects to such a
    deposition except to the extent clearly inapplicable or otherwise
    provided in this Rule. Unless there is special reason for taking
    the deposition on written questions rather than oral examination,
    the Court will deny the application, without prejudice to seeking
    approval of the deposition upon oral examination. The taking of
    depositions upon written questions is not favored, except when the
    deposition is to be taken in a foreign country, in which event the
    deposition must be taken on written questions unless otherwise
    directed by the Court for good cause shown.
      (b) Procedure: An application under paragraph (a) hereof shall
    have the written questions annexed thereto. With respect to such
    application, the 15-day period for filing objections prescribed by
    paragraph (b)(2) of Rule 81 is extended to 20 days, and within that
    20-day period the objecting or responding party shall also file
    with the Court any cross-questions which such party may desire to
    be asked at the taking of the deposition. The applicant shall then
    file any objections to the cross-questions, as well as any redirect
    questions, within 15 days after service on the applicant of the
    cross-questions. Within 15 days after service of the redirect
    questions on the other party, the other party shall file with the
    Court any objections to the redirect questions, as well as any
    recross-questions which the other party may desire to be asked. No
    objection to a written question will be considered unless it is
    filed with the Court within such applicable time. An original and
    five copies of all questions and objections shall be filed with the
    Clerk, who will make service thereof on the opposite party. The
    Court for good cause shown may enlarge or shorten the time in any
    respect.
      (c) Taking of Deposition: The officer taking the deposition shall
    propound all questions to the witness in their proper order. The
    parties and their counsel may attend the taking of the deposition
    but shall not participate in the deposition proceeding in any
    manner.
      (d) Execution and Return: The execution and return of the
    deposition shall conform to the requirements of paragraph (h) of
    Rule 81.

-End-

-CITE-
    26 USC APPENDIX Rule 85                                     01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE VIII. - DEPOSITIONS

-HEAD-
    Rule 85. Objections, Errors, and Irregularities

-STATUTE-
      (a) As to Initiating Deposition: All errors and irregularities in
    the procedure for obtaining approval for the taking of a deposition
    are waived unless made in writing within the time for making
    objections or promptly where no time is prescribed.
      (b) As to Disqualification of Officer: Objection to taking a
    deposition because of disqualification of the officer before whom
    it is to be taken is waived unless made before the taking of the
    deposition begins or as soon thereafter as the disqualification
    becomes known or could be discovered with reasonable diligence.
      (c) As to Use: In general, an objection may be made at the trial
    or hearing to use of a deposition, in whole or in part as evidence,
    for any reason which would require the exclusion of the testimony
    as evidence if the witness were then present and testifying.
    However, objections to the competency of a witness or to the
    competency, relevancy, or materiality of testimony are waived by
    failure to make them before or during the taking of the deposition,
    if the ground of the objection is one which might have been
    obviated or removed if presented at that time.
      (d) As to Manner and Form: Errors and irregularities occurring at
    the oral examination in the manner of taking the deposition, in the
    form of the questions or answers, in the oath or affirmation, or in
    the conduct of the parties, and errors of any kind which might have
    been obviated, removed, or cured if promptly presented, are waived
    unless reasonable objection thereto is made at the taking of the
    deposition.
      (e) As to Errors by Officer: Errors or irregularities in the
    manner in which testimony is transcribed or the deposition is
    prepared, signed, certified, sealed, endorsed, transmitted, filed,
    or otherwise dealt with by the presiding officer, are waived unless
    a motion to correct or suppress the deposition or some part thereof
    is made with reasonable promptness after such defect is, or with
    due diligence might have been, ascertained. See also Rule 143(c).

-End-

-CITE-
    26 USC APPENDIX TITLE IX. - ADMISSIONS AND
           STIPULATIONS                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE IX. - ADMISSIONS AND STIPULATIONS

-HEAD-
                  TITLE IX. - ADMISSIONS AND STIPULATIONS              

-End-

-CITE-
    26 USC APPENDIX Rule 90                                     01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE IX. - ADMISSIONS AND STIPULATIONS

-HEAD-
    Rule 90. Requests for Admission

-STATUTE-
      (a) Scope and Time of Request: A party may serve upon any other
    party a written request for the admission, for purposes of the
    pending action only, of the truth of any matters which are not
    privileged and are relevant to the subject matter involved in the
    pending action, but only if such matters are set forth in the
    request and relate to statements or opinions of fact or of the
    application of law to fact, including the genuineness of any
    documents described in the request. However, the Court expects the
    parties to attempt to attain the objectives of such a request
    through informal consultation or communication before utilizing the
    procedures provided in this Rule. Requests for admission shall not
    be commenced, without leave of Court, before the expiration of 30
    days after joinder of issue (see Rule 38). Requests for admission
    shall be completed and any motion to review under paragraph (e)
    hereof shall be filed, unless otherwise authorized by the Court, no
    later than 45 days prior to the date set for call of the case from
    a trial calendar.
      (b) The Request: The request may, without leave of Court, be
    served by any party to a pending case. Each matter of which an
    admission is requested shall be separately set forth. Copies of
    documents shall be served with the request unless they have been or
    are otherwise furnished or made available for inspection and
    copying. The party making the request shall simultaneously serve a
    copy thereof on the other party, and file the original with proof
    of service with the Court.
      (c) Response to Request: Each matter is deemed admitted unless,
    within 30 days after service of the request or within such shorter
    or longer time as the Court may allow, the party to whom the
    request is directed serves upon the requesting party (1) a written
    answer specifically admitting or denying the matter involved in
    whole or in part, or asserting that it cannot be truthfully
    admitted or denied and setting forth in detail the reasons why this
    is so, or (2) an objection, stating in detail the reasons therefor.
    The response shall be signed by the party or the party's counsel,
    and the original thereof, with proof of service on the other party,
    shall be filed with the Court. A denial shall fairly meet the
    substance of the requested admission, and, when good faith requires
    that a party qualify an answer or deny only a part of a matter,
    such party shall specify so much of it as is true and deny or
    qualify the remainder. An answering party may not give lack of
    information or knowledge as a reason for failure to admit or deny
    unless such party states that such party has made reasonable
    inquiry and that the information known or readily obtainable by
    such party is insufficient to enable such party to admit or deny. A
    party who considers that a matter, of which an admission has been
    requested, presents a genuine issue for trial may not, on that
    ground alone, object to the request; such party may, subject to the
    provisions of paragraph (g) of this Rule, deny the matter or set
    forth reasons why such party cannot admit or deny it. An objection
    on the ground of relevance may be noted by any party but it is not
    to be regarded as just cause for refusal to admit or deny.
      (d) Effect of Signature: (1) The signature of counsel or a party
    constitutes a certification that the signer has read the request
    for admission or response or objection, and that to the best of the
    signer's knowledge, information, and belief formed after a
    reasonable inquiry, it is (A) consistent with these Rules and
    warranted by existing law or a good faith argument for the
    extension, modification, or reversal of existing law; (B) not
    interposed for any improper purpose, such as to harass or to cause
    unnecessary delay or needless increase in the cost of litigation;
    and (C) not unreasonable or unduly burdensome or expensive, given
    the needs of the case, the discovery already had in the case, the
    amount in controversy, and the importance of the issues at stake in
    the litigation. If a request, response, or objection is not signed,
    it shall be stricken, unless it is signed promptly after the
    omission is called to the attention of the party making the
    request, response, or objection, and a party shall not be obligated
    to take any action with respect to it until it is signed.
      (2) If a certification is made in violation of this Rule, the
    Court, upon motion or upon its own initiative, may impose upon the
    person who made the certification, the party on whose behalf the
    request, response, or objection is made, or both, an appropriate
    sanction, which may include an order to pay the amount of the
    reasonable expenses incurred because of the violation, including
    reasonable counsel's fees.
      (e) Motion To Review: The party who has requested the admissions
    may move to determine the sufficiency of the answers or objections.
    Unless the Court determines that an objection is justified, it
    shall order that an answer be served. If the Court determines that
    an answer does not comply with the requirements of this Rule, then
    it may order either that the matter is admitted or that an amended
    answer be served. In lieu of any such order, the Court may
    determine that final disposition of the request shall be made at
    some later time which may be more appropriate for disposing of the
    question involved.
      (f) Effect of Admission: Any matter admitted under this Rule is
    conclusively established unless the Court on motion permits
    withdrawal or modification of the admission. Subject to any other
    orders made in the case by the Court, withdrawal or modification
    may be permitted when the presentation of the merits of the case
    will be subserved thereby, and the party who obtained the admission
    fails to satisfy the Court that the withdrawal or modification will
    prejudice such party in prosecuting such party's case or defense on
    the merits. Any admission made by a party under this Rule is for
    the purpose of the pending action only and is not an admission by
    such party for any other purpose, nor may it be used against such
    party in any other proceeding.
      (g) Sanctions: If any party unjustifiably fails to admit the
    genuineness of any document or the truth of any matter as requested
    in accordance with this Rule, the party requesting the admission
    may apply to the Court for an order imposing such sanction on the
    other party or the other party's counsel as the Court may find
    appropriate in the circumstances, including but not limited to the
    sanctions provided in Title X. The failure to admit may be found
    unjustifiable unless the Court finds that (1) the request was held
    objectionable pursuant to this Rule, or (2) the admission sought
    was of no substantial importance, or (3) the party failing to admit
    had reasonable ground to doubt the truth of the matter or the
    genuineness of the document in respect of which the admission was
    sought, or (4) there was other good reason for failure to admit.
      (h) Other Applicable Rules: For Rules concerned with frequency
    and timing of requests for admission in relation to other
    procedures, supplementation of answers, effect of evasive or
    incomplete answers or responses, protective orders, and sanctions
    and enforcements, see Title X.

-End-

-CITE-
    26 USC APPENDIX Rule 91                                     01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE IX. - ADMISSIONS AND STIPULATIONS

-HEAD-
    Rule 91. Stipulations for Trial

-STATUTE-
      (a) Stipulations Required: (1) General: The parties are required
    to stipulate, to the fullest extent to which complete or qualified
    agreement can or fairly should be reached, all matters not
    privileged which are relevant to the pending case, regardless of
    whether such matters involve fact or opinion or the application of
    law to fact. Included in matters required to be stipulated are all
    facts, all documents and papers or contents or aspects thereof, and
    all evidence which fairly should not be in dispute. Where the truth
    or authenticity of facts or evidence claimed to be relevant by one
    party is not disputed, an objection on the ground of materiality or
    relevance may be noted by any other party but is not to be regarded
    as just cause for refusal to stipulate. The requirement of
    stipulation applies under this Rule without regard to where the
    burden of proof may lie with respect to the matters involved.
    Documents or papers or other exhibits annexed to or filed with the
    stipulation shall be considered to be part of the stipulation.
      (2) Stipulations To Be Comprehensive: The fact that any matter
    may have been obtained through discovery or requests for admission
    or through any other authorized procedure is not grounds for
    omitting such matter from the stipulation. Such other procedures
    should be regarded as aids to stipulation, and matter obtained
    through them which is within the scope of subparagraph (1), must be
    set forth comprehensively in the stipulation, in logical order in
    the context of all other provisions of the stipulation.
      (b) Form: Stipulations required under this Rule shall be in
    writing, signed by the parties thereto or by their counsel, and
    shall observe the requirements of Rule 23 as to form and style of
    papers, except that the stipulation shall be filed with the Court
    in duplicate and only one set of exhibits shall be required.
    Documents or other papers, which are the subject of stipulation in
    any respect and which the parties intend to place before the Court,
    shall be annexed to or filed with the stipulation. The stipulation
    shall be clear and concise. Separate items shall be stated in
    separate paragraphs, and shall be appropriately lettered or
    numbered. Exhibits attached to a stipulation shall be numbered
    serially; i.e., 1, 2, 3, etc. The exhibit number shall be followed
    by "P" if offered by the petitioner, e.g., 1-P; "R" if offered by
    the respondent, e.g., 2-R; or "J" if joint, e.g., 3-J.
      (c) Filing: Executed stipulations prepared pursuant to this Rule,
    and related exhibits, shall be filed by the parties at or before
    commencement of the trial of the case, unless the Court in the
    particular case shall otherwise specify. A stipulation when filed
    need not be offered formally to be considered in evidence.
      (d) Objections: Any objection to all or any part of a stipulation
    should be noted in the stipulation, but the Court will consider any
    objection to a stipulated matter made at the commencement of the
    trial or for good cause shown made during the trial.
      (e) Binding Effect: A stipulation shall be treated, to the extent
    of its terms, as a conclusive admission by the parties to the
    stipulation, unless otherwise permitted by the Court or agreed upon
    by those parties. The Court will not permit a party to a
    stipulation to qualify, change, or contradict a stipulation in
    whole or in part, except that it may do so where justice requires.
    A stipulation and the admissions therein shall be binding and have
    effect only in the pending case and not for any other purpose, and
    cannot be used against any of the parties thereto in any other case
    or proceeding.
      (f) Noncompliance by a Party: (1) Motion to Compel Stipulation:
    If, after the date of issuance of trial notice in a case, a party
    has refused or failed to confer with an adversary with respect to
    entering into a stipulation in accordance with this Rule, or a
    party has refused or failed to make such a stipulation of any
    matter within the terms of this Rule, the party proposing to
    stipulate may, at a time not later than 45 days prior to the date
    set for call of the case from a trial calendar, file a motion with
    the Court for an order directing the delinquent party to show cause
    why the matters covered in the motion should not be deemed admitted
    for the purposes of the case. The motion shall (A) show with
    particularity and by separately numbered paragraphs each matter
    which is claimed for stipulation; (B) set forth in express language
    the specific stipulation which the moving party proposes with
    respect to each such matter and annex thereto or make available to
    the Court and the other parties each document or other paper as to
    which the moving party desires a stipulation; (C) set forth the
    sources, reasons, and basis for claiming, with respect to each such
    matter, that it should be stipulated; (D) show that opposing
    counsel or the other parties have had reasonable access to those
    sources or basis for stipulation and have been informed of the
    reasons for stipulation; and (E) show proof of service of a copy of
    the motion on opposing counsel or the other parties.
      (2) Procedure: Upon the filing of such a motion, an order to show
    cause as moved shall be issued forthwith, unless the Court shall
    direct otherwise. The order to show cause will be served by the
    Clerk, with a copy thereof sent to the moving party. Within 20 days
    of the service of the order to show cause, the party to whom the
    order is directed shall file a response with the Court, with proof
    of service of a copy thereof on opposing counsel or the other
    parties, showing why the matters set forth in the motion papers
    should not be deemed admitted for purposes of the pending case. The
    response shall list each matter involved on which there is no
    dispute, referring specifically to the numbered paragraphs in the
    motion to which the admissions relate. Where a matter is disputed
    only in part, the response shall show the part admitted and the
    part disputed. Where the responding party is willing to stipulate
    in whole or in part with respect to any matter in the motion by
    varying or qualifying a matter in the proposed stipulation, the
    response shall set forth the variance or qualification and the
    admission which the responding party is willing to make. Where the
    response claims that there is a dispute as to any matter in part or
    in whole, or where the response presents a variance or
    qualification with respect to any matter in the motion, the
    response shall show the sources, reasons, and basis on which the
    responding party relies for that purpose. The Court, where it is
    found appropriate, may set the order to show cause for a hearing or
    conference at such time as the Court shall determine.
      (3) Failure of Response: If no response is filed within the
    period specified with respect to any matter or portion thereof, or
    if the response is evasive or not fairly directed to the proposed
    stipulation or portion thereof, that matter or portion thereof will
    be deemed stipulated for purposes of the pending case, and an order
    will be entered accordingly.
      (4) Matters Considered: Opposing claims of evidence will not be
    weighed under this Rule unless such evidence is patently
    incredible. Nor will a genuinely controverted or doubtful issue of
    fact be determined in advance of trial. The Court will determine
    whether a genuine dispute exists, or whether in the interests of
    justice a matter ought not be deemed stipulated.

-End-

-CITE-
    26 USC APPENDIX Rule 92                                     01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE IX. - ADMISSIONS AND STIPULATIONS

-HEAD-
    Rule 92. Cases Consolidated for Trial

-STATUTE-
      With respect to a common matter in cases consolidated for trial,
    the reference to a "party" in this Title IX or in Title X shall
    mean any party to any of the consolidated cases involving such
    common matter.

-End-

-CITE-
    26 USC APPENDIX TITLE X. - GENERAL PROVISIONS
           GOVERNING DISCOVERY, DEPOSITIONS,
           AND REQUESTS FOR ADMISSION                      01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE X. - GENERAL PROVISIONS GOVERNING DISCOVERY, DEPOSITIONS, AND
                REQUESTS FOR ADMISSION              

-HEAD-
    TITLE X. - GENERAL PROVISIONS GOVERNING DISCOVERY, DEPOSITIONS, AND
                          REQUESTS FOR ADMISSION

-End-

-CITE-
    26 USC APPENDIX Rule 100                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE X. - GENERAL PROVISIONS GOVERNING DISCOVERY, DEPOSITIONS, AND
                REQUESTS FOR ADMISSION              

-HEAD-
    Rule 100. Applicability

-STATUTE-
      The Rules in this Title apply according to their terms to written
    interrogatories (Rule 71), production of documents or things (Rule
    72), examination by transferees (Rule 73), depositions (Rules 74,
    75, 76, 81, 82, 83, and 84), and requests for admission (Rule 90).
    Such procedures may be used in anticipation of the stipulation of
    facts required by Rule 91, but the existence of such procedures or
    their use does not excuse failure to comply with the requirements
    of that Rule. See Rule 91(a)(2).

-End-

-CITE-
    26 USC APPENDIX Rule 101                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE X. - GENERAL PROVISIONS GOVERNING DISCOVERY, DEPOSITIONS, AND
                REQUESTS FOR ADMISSION              

-HEAD-
    Rule 101. Sequence, Timing, and Frequency

-STATUTE-
      Unless the Court orders otherwise for the convenience of the
    parties and witnesses and in the interests of justice, and subject
    to the provisions of the Rules herein which apply more
    specifically, the procedures set forth in Rule 100 may be used in
    any sequence, and the fact that a party is engaged in any such
    method or procedure shall not operate to delay the use of any such
    method or procedure by any other party. However, none of these
    methods or procedures shall be used in a manner or at a time which
    shall delay or impede the progress of the case toward trial status
    or the trial of the case on the date for which it is noticed,
    unless in the interests of justice the Court shall order otherwise.
    Unless the Court orders otherwise under Rule 103, the frequency of
    use of these methods or procedures is not limited.

-End-

-CITE-
    26 USC APPENDIX Rule 102                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE X. - GENERAL PROVISIONS GOVERNING DISCOVERY, DEPOSITIONS, AND
                REQUESTS FOR ADMISSION              

-HEAD-
    Rule 102. Supplementation of Responses

-STATUTE-
      A party who has responded to a request for discovery (under Rule
    71, 72, 73, 74, 75, or 76) or to a request for admission (under
    Rule 90) in a manner which was complete when made, is under no duty
    to supplement the response to include information thereafter
    acquired, except as follows:
        (1) A party is under a duty seasonably to supplement the
      response with respect to any matter directly addressed to (A) the
      identity and location of persons having knowledge of discoverable
      matters, and (B) the identity of each person expected to be
      called as an expert witness at trial, the subject matter on which
      such person is expected to testify, and the substance of such
      person's testimony. In respect of the requirement to furnish
      reports of expert witnesses, see Rule 143(f)(1).
        (2) A party is under a duty seasonably to amend a prior
      response if the party obtains information upon the basis of which
      the party knows that (A) the response was incorrect when made, or
      (B) the response, though correct when made, is no longer true and
      the circumstances are such that a failure to amend the response
      is in substance a knowing concealment.
        (3) A duty to supplement responses may be imposed by order of
      the Court, agreement of the parties, or at any time prior to
      trial through new requests for supplementation of prior
      responses.

-End-

-CITE-
    26 USC APPENDIX Rule 103                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE X. - GENERAL PROVISIONS GOVERNING DISCOVERY, DEPOSITIONS, AND
                REQUESTS FOR ADMISSION              

-HEAD-
    Rule 103. Protective Orders

-STATUTE-
      (a) Authorized Orders: Upon motion by a party or any other
    affected person, and for good cause shown, the Court may make any
    order which justice requires to protect a party or other person
    from annoyance, embarrassment, oppression, or undue burden or
    expense, including but not limited to one or more of the following:
        (1) That the particular method or procedure not be used.
        (2) That the method or procedure be used only on specified
      terms and conditions, including a designation of the time or
      place.
        (3) That a method or procedure be used other than the one
      selected by the party.
        (4) That certain matters not be inquired into, or that the
      method be limited to certain matters or to any other extent.
        (5) That the method or procedure be conducted with no one
      present except persons designated by the Court.
        (6) That a deposition or other written materials, after being
      sealed, be opened only by order of the Court.
        (7) That a trade secret or other information not be disclosed
      or be disclosed only in a designated way.
        (8) That the parties simultaneously file specified documents or
      information enclosed in sealed envelopes to be opened as directed
      by the Court.
        (9) That expense involved in a method or procedure be borne in
      a particular manner or by specified person or persons.
        (10) That documents or records be impounded by the Court to
      ensure their availability for purpose of review by the parties
      prior to trial and use at the trial.

    If a discovery request has been made, then the movant shall attach
    as an exhibit to a motion for a protective order under this Rule a
    copy of any discovery request in respect of which the motion is
    filed.
      (b) Denials: If a motion for a protective order is denied in
    whole or in part, then the Court may, on such terms or conditions
    it deems just, order any party or person to comply or to respond in
    accordance with the procedure involved.

-End-

-CITE-
    26 USC APPENDIX Rule 104                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE X. - GENERAL PROVISIONS GOVERNING DISCOVERY, DEPOSITIONS, AND
                REQUESTS FOR ADMISSION              

-HEAD-
    Rule 104. Enforcement Action and Sanctions

-STATUTE-
      (a) Failure To Attend Deposition or To Answer Interrogatories or
    Respond to Request for Inspection or Production: If a party, or an
    officer, director, or managing agent of a party, or a person
    designated in accordance with Rule 74(b), 75(c), or 81(c) to
    testify on behalf of a party fails (1) to appear before the officer
    who is to take such person's deposition pursuant to Rule 74, 75,
    76, 81, 82, 83, or 84, or (2) to serve answers or objections to
    interrogatories submitted under Rule 71, after proper service
    thereof, or (3) to serve a written response to a request for
    production or inspection submitted under Rule 72 or 73 after proper
    service of the request, then the Court on motion may make such
    orders in regard to the failure as are just, and among others it
    may take any action authorized under paragraph (b) or (c) of this
    Rule. If any person, after being served with a subpoena or having
    waived such service, willfully fails to appear before the officer
    who is to take such person's deposition or refuses to be sworn, or
    if any person willfully fails to obey an order requiring such
    person to answer designated interrogatories or questions, then such
    failure may be considered contempt of court. The failure to act
    described in this paragraph (a) may not be excused on the ground
    that the deposition sought, or the interrogatory submitted, or the
    production or inspection sought, is objectionable, unless the party
    failing to act has theretofore raised the objection, or has applied
    for a protective order under Rule 103, with respect thereto at the
    proper time and in the proper manner, and the Court has either
    sustained or granted or not yet ruled on the objection or the
    application for the order.
      (b) Failure To Answer: If a person fails to answer a question or
    interrogatory propounded or submitted in accordance with Rule 71,
    74, 75, 76, 81, 82, 83, or 84, or fails to respond to a request to
    produce or inspect or fails to produce or permit the inspection in
    accordance with Rule 72 or 73, or fails to make a designation in
    accordance with Rule 74(b), 75(e), or 81(c), the aggrieved party
    may, within the time for completion of discovery under Rule
    70(a)(2), move the Court for an order compelling an answer,
    response, or compliance with the request, as the case may be. When
    taking a deposition on oral examination, the examination may be
    completed on other matters or the examination adjourned, as the
    proponent of the question may prefer, before applying for such
    order.
      (c) Sanctions: If a party or an officer, director, or managing
    agent of a party or a person designated in accordance with Rule
    74(b), 75(c), or 81(c) fails to obey an order made by the Court
    with respect to the provisions of Rule 71, 72, 73, 74, 75, 76, 81,
    82, 83, 84, or 90, then the Court may make such orders as to the
    failure as are just, and among others the following:
        (1) An order that the matter regarding which the order was made
      or any other designated facts shall be taken to be established
      for the purposes of the case in accordance with the claim of the
      party obtaining the order.
        (2) An order refusing to allow the disobedient party to support
      or oppose designated claims or defenses, or prohibiting such
      party from introducing designated matters in evidence.
        (3) An order striking out pleadings or parts thereof, or
      staying further proceedings until the order is obeyed, or
      dismissing the case or any part thereof, or rendering a judgment
      by default against the disobedient party.
        (4) In lieu of the foregoing orders or in addition thereto, the
      Court may treat as a contempt of the Court the failure to obey
      any such order, and the Court may also require the party failing
      to obey the order or counsel advising such party, or both, to pay
      the reasonable expenses, including counsel's fees, caused by the
      failure, unless the Court finds that the failure was
      substantially justified or that other circumstances make an award
      of expenses unjust.

      (d) Evasive or Incomplete Answer or Response: For purposes of
    this Rule and Rules 71, 72, 73, 74, 75, 76, 81, 82, 83, 84, and 90,
    an evasive or incomplete answer or response is to be treated as a
    failure to answer or respond.

-End-

-CITE-
    26 USC APPENDIX TITLE XI. - PRETRIAL CONFERENCES            01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XI. - PRETRIAL CONFERENCES

-HEAD-
                     TITLE XI. - PRETRIAL CONFERENCES                 

-End-

-CITE-
    26 USC APPENDIX Rule 110                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XI. - PRETRIAL CONFERENCES

-HEAD-
    Rule 110. Pretrial Conferences

-STATUTE-
      (a) General: In appropriate cases, the Court will undertake to
    confer with the parties in pretrial conferences with a view to
    narrowing issues, stipulating facts, simplifying the presentation
    of evidence, or otherwise assisting in the preparation for trial or
    possible disposition of the case in whole or in part without trial.
      (b) Cases Calendared: Either party in a case listed on any trial
    calendar may request of the Court, or the Court on its own motion
    may order, a pretrial conference. The Court may, in its discretion,
    set the case for a pretrial conference during the trial session. If
    sufficient reason appears therefor, a pretrial conference will be
    scheduled prior to the call of the calendar at such time and place
    as may be practicable and appropriate.
      (c) Cases Not Calendared: If a case is not listed on a trial
    calendar, the Chief Judge, in the exercise of discretion, upon
    motion of either party or sua sponte, may list such case for a
    pretrial conference upon a calendar in the place designated for
    trial, or may assign the case for a pretrial conference either in
    Washington, D.C., or in any other convenient place.
      (d) Conditions: A request or motion for a pretrial conference
    shall include a statement of the reasons therefor. Pretrial
    conferences will in no circumstances be held as a substitute for
    the conferences required between the parties in order to comply
    with the provisions of Rule 91, but a pretrial conference, for the
    purpose of assisting the parties in entering into the stipulations
    called for by Rule 91, will be held by the Court where the party
    requesting such pretrial conference has in good faith attempted
    without success to obtain such stipulations from such party's
    adversary. Nor will any pretrial conference be held where the Court
    is satisfied that the request therefor is frivolous or is made for
    purposes of delay.
      (e) Order: The Court may, in its discretion, issue appropriate
    pretrial orders.

-End-

-CITE-
    26 USC APPENDIX TITLE XII. - DECISION WITHOUT
           TRIAL                                           01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XII. - DECISION WITHOUT TRIAL

-HEAD-
                    TITLE XII. - DECISION WITHOUT TRIAL                

-End-

-CITE-
    26 USC APPENDIX Rule 120                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XII. - DECISION WITHOUT TRIAL

-HEAD-
    Rule 120. Judgment on the Pleadings

-STATUTE-
      (a) General: After the pleadings are closed but within such time
    as not to delay the trial, any party may move for judgment on the
    pleadings. The motion shall be filed and served in accordance with
    the requirements otherwise applicable. See Rules 50 and 54. Such
    motion shall be disposed of before trial unless the Court
    determines otherwise.
      (b) Matters Outside Pleadings: If, on a motion for judgment on
    the pleadings, matters outside the pleadings are presented to and
    not excluded by the Court, the motion shall be treated as one for
    summary judgment and shall be disposed of as provided in Rule 121,
    and all parties shall be given reasonable opportunity to present
    all material made pertinent to such a motion by Rule 121.

-End-

-CITE-
    26 USC APPENDIX Rule 121                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XII. - DECISION WITHOUT TRIAL

-HEAD-
    Rule 121. Summary Judgment

-STATUTE-
      (a) General: Either party may move, with or without supporting
    affidavits, for a summary adjudication in the moving party's favor
    upon all or any part of the legal issues in controversy. Such
    motion may be made at any time commencing 30 days after the
    pleadings are closed but within such time as not to delay the
    trial.
      (b) Motion and Proceedings Thereon: The motion shall be filed and
    served in accordance with the requirements otherwise applicable.
    See Rules 50 and 54. An opposing written response, with or without
    supporting affidavits, shall be filed within such period as the
    Court may direct. A decision shall thereafter be rendered if the
    pleadings, answers to interrogatories, depositions, admissions, and
    any other acceptable materials, together with the affidavits, if
    any, show that there is no genuine issue as to any material fact
    and that a decision may be rendered as a matter of law. A partial
    summary adjudication may be made which does not dispose of all the
    issues in the case.
      (c) Case Not Fully Adjudicated on Motion: If, on motion under
    this Rule, decision is not rendered upon the whole case or for all
    the relief asked and a trial is necessary, the Court may ascertain,
    by examining the pleadings and the evidence before it and by
    interrogating counsel, what material facts exist without
    substantial controversy and what material facts are actually and in
    good faith controverted. It may thereupon make an order specifying
    the facts that appear to be without substantial controversy,
    including the extent to which the relief sought is not in
    controversy, and directing such further proceedings in the case as
    are just. Upon the trial of the case, the facts so specified shall
    be deemed established, and the trial shall be concluded
    accordingly.
      (d) Form of Affidavits; Further Testimony; Defense Required:
    Supporting and opposing affidavits shall be made on personal
    knowledge, shall set forth such facts as would be admissible in
    evidence, and shall show affirmatively that the affiant is
    competent to testify to the matters stated therein. Sworn or
    certified copies of all papers or parts thereof referred to in an
    affidavit shall be attached thereto or filed therewith. The Court
    may permit affidavits to be supplemented or opposed by answers to
    interrogatories, depositions, further affidavits, or other
    acceptable materials, to the extent that other applicable
    conditions in these Rules are satisfied for utilizing such
    procedures. When a motion for summary judgment is made and
    supported as provided in this Rule, an adverse party may not rest
    upon the mere allegations or denials of such party's pleading, but
    such party's response, by affidavits or as otherwise provided in
    this Rule, must set forth specific facts showing that there is a
    genuine issue for trial. If the adverse party does not so respond,
    then a decision, if appropriate, may be entered against such party.
      (e) When Affidavits Are Unavailable: If it appears from the
    affidavits of a party opposing the motion that such party cannot
    for reasons stated present by affidavit facts essential to justify
    such party's opposition, then the Court may deny the motion or may
    order a continuance to permit affidavits to be obtained or other
    steps to be taken or may make such other order as is just. If it
    appears from the affidavits of a party opposing the motion that
    such party's only legally available method of contravening the
    facts set forth in the supporting affidavits of the moving party is
    through cross-examination of such affiants or the testimony of
    third parties from whom affidavits cannot be secured, then such a
    showing may be deemed sufficient to establish that the facts set
    forth in such supporting affidavits are genuinely disputed.
      (f) Affidavits Made in Bad Faith: If it appears to the
    satisfaction of the Court at any time that any of the affidavits
    presented pursuant to this Rule are presented in bad faith or for
    the purpose of delay, then the Court may order the party employing
    them to pay to the other party the amount of the reasonable
    expenses which the filing of the affidavits caused the other party
    to incur, including reasonable counsel's fees, and any offending
    party or counsel may be adjudged guilty of contempt or otherwise
    disciplined by the Court.

-End-

-CITE-
    26 USC APPENDIX Rule 122                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XII. - DECISION WITHOUT TRIAL

-HEAD-
    Rule 122. Submission Without Trial

-STATUTE-
      (a) General: Any case not requiring a trial for the submission of
    evidence (as, for example, where sufficient facts have been
    admitted, stipulated, established by deposition, or included in the
    record in some other way) may be submitted at any time after
    joinder of issue (see Rule 38) by motion of the parties filed with
    the Court. The parties need not wait for the case to be calendared
    for trial and need not appear in Court.
      (b) Burden of Proof: The fact of submission of a case, under
    paragraph (a) of this Rule, does not alter the burden of proof, or
    the requirements otherwise applicable with respect to adducing
    proof, or the effect of failure of proof.

-End-

-CITE-
    26 USC APPENDIX Rule 123                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XII. - DECISION WITHOUT TRIAL

-HEAD-
    Rule 123. Default and Dismissal

-STATUTE-
      (a) Default: If any party has failed to plead or otherwise
    proceed as provided by these Rules or as required by the Court,
    then such party may be held in default by the Court either on
    motion of another party or on the initiative of the Court.
    Thereafter, the Court may enter a decision against the defaulting
    party, upon such terms and conditions as the Court may deem proper,
    or may impose such sanctions (see, e.g., Rule 104) as the Court may
    deem appropriate. The Court may, in its discretion, conduct
    hearings to ascertain whether a default has been committed, to
    determine the decision to be entered or the sanctions to be
    imposed, or to ascertain the truth of any matter.
      (b) Dismissal: For failure of a petitioner properly to prosecute
    or to comply with these Rules or any order of the Court or for
    other cause which the Court deems sufficient, the Court may dismiss
    a case at any time and enter a decision against the petitioner. The
    Court may, for similar reasons, decide against any party any issue
    as to which such party has the burden of proof, and such decision
    shall be treated as a dismissal for purposes of paragraphs (c) and
    (d) of this Rule.
      (c) Setting Aside Default or Dismissal: For reasons deemed
    sufficient by the Court and upon motion expeditiously made, the
    Court may set aside a default or dismissal or the decision rendered
    thereon.
      (d) Effect of Decision on Default or Dismissal: A decision
    rendered upon a default or in consequence of a dismissal, other
    than a dismissal for lack of jurisdiction, shall operate as an
    adjudication on the merits.

-End-

-CITE-
    26 USC APPENDIX Rule 124                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XII. - DECISION WITHOUT TRIAL

-HEAD-
    Rule 124. Voluntary Binding Arbitration

-STATUTE-
      (a) Availability: The parties may move that any factual issue in
    controversy be resolved through voluntary binding arbitration. Such
    a motion may be made at any time after a case is at issue and
    before trial. Upon the filing of such a motion, the Chief Judge
    will assign the case to a Judge or Special Trial Judge for
    disposition of the motion and supervision of any subsequent
    arbitration.
      (b) Procedure: (1) Stipulation Required: The parties shall attach
    to any motion filed under paragraph (a) a stipulation executed by
    each party or counsel for each party. Such stipulation shall
    include the matters specified in subparagraph (2).
      (2) Content of Stipulation: The stipulation required by
    subparagraph (1) shall include the following:
        (A) a statement of the issues to be resolved by the arbitrator;
        (B) an agreement by the parties to be bound by the findings of
      the arbitrator in respect of the issues to be resolved;
        (C) the identity of the arbitrator or the procedure to be used
      to select the arbitrator;
        (D) the manner in which payment of the arbitrator's
      compensation and expenses, as well as any related fees and costs,
      is to be allocated among the parties;
        (E) a prohibition against ex parte communication with the
      arbitrator; and
        (F) such other matters as the parties deem to be appropriate.

      (3) Order by Court: The arbitrator will be appointed by order of
    the Court, which order may contain such directions to the
    arbitrator and to the parties as the Judge or Special Trial Judge
    considers to be appropriate.
      (4) Report by Parties: The parties shall promptly report to the
    Court the findings made by the arbitrator and shall attach to their
    report any written report or summary that the arbitrator may have
    prepared.
      (5) Other Methods of Resolution: Nothing contained in this Rule
    shall be construed to exclude use by the parties of other forms of
    voluntary disposition of cases, including mediation.

-End-

-CITE-
    26 USC APPENDIX TITLE XIII. - CALENDARS AND
           CONTINUANCES                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XIII. - CALENDARS AND CONTINUANCES

-HEAD-
                 TITLE XIII. - CALENDARS AND CONTINUANCES             

-End-

-CITE-
    26 USC APPENDIX Rule 130                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XIII. - CALENDARS AND CONTINUANCES

-HEAD-
    Rule 130. Motions and Other Matters

-STATUTE-
      (a) Calendars: If a hearing is to be held on a motion or other
    matter, apart from a trial on the merits, then such hearing
    ordinarily will be held at Washington, D.C., on a motion calendar
    called on Wednesday throughout the year, unless the Court, on its
    own motion or on the motion of a party, shall direct otherwise. As
    to hearings at other places, see Rule 50(b)(2). The parties will be
    given notice of the place and time of hearing.
      (b) Failure To Attend: The Court may hear a matter ex parte where
    a party fails to appear at such a hearing. With respect to
    attendance at such hearings, see Rule 50(c).

-End-

-CITE-
    26 USC APPENDIX Rule 131                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XIII. - CALENDARS AND CONTINUANCES

-HEAD-
    Rule 131. Trial Calendars

-STATUTE-
      (a) General: Each case, when at issue, will be placed upon a
    calendar for trial at the place designated in accordance with Rule
    140. The Clerk shall notify the parties of the place and time for
    which the calendar is set.
      (b) Standing Pretrial Order: In order to facilitate the orderly
    and efficient disposition of all cases on a trial calendar, at the
    direction of the trial judge, the Clerk shall include with the
    notice of trial a Standing Pretrial Order or other instructions for
    trial preparation. Unexcused failure to comply with any such order
    may subject a party or a party's counsel to sanctions. See, e.g.,
    Rules 104, 123, and 202.
      (c) Calendar Call: Each case appearing on a trial calendar will
    be called at the time and place scheduled. At the call, counsel or
    the parties shall indicate their estimate of the time required for
    trial. The cases for trial will thereupon be tried in due course,
    but not necessarily in the order listed.

-End-

-CITE-
    26 USC APPENDIX Rule 132                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XIII. - CALENDARS AND CONTINUANCES

-HEAD-
    Rule 132. Special or Other Calendars

-STATUTE-
      Special or other calendars may be scheduled by the Court, upon
    motion or at its own initiative, for any purpose which the Court
    may deem appropriate. The parties involved shall be notified of the
    place and time of such calendars.

-End-

-CITE-
    26 USC APPENDIX Rule 133                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XIII. - CALENDARS AND CONTINUANCES

-HEAD-
    Rule 133. Continuances

-STATUTE-
      A case or matter scheduled on a calendar may be continued by the
    Court upon motion or at its own initiative. A motion for
    continuance shall inform the Court of the position of the other
    parties with respect thereto, either by endorsement thereon by the
    other parties or by a representation of the moving party. A motion
    for continuance based upon the pendency in a court of a related
    case or cases shall include the name and docket number of any such
    related case, the names of counsel for the parties in such case,
    and the status of such case, and shall identify all issues common
    to any such related case. Continuances will be granted only in
    exceptional circumstances. Conflicting engagements of counsel or
    employment of new counsel ordinarily will not be regarded as ground
    for continuance. A motion for continuance, filed 30 days or less
    prior to the date to which it is directed, may be set for hearing
    on that date, but ordinarily will be deemed dilatory and will be
    denied unless the ground therefor arose during that period or there
    was good reason for not making the motion sooner. As to extensions
    of time, see Rule 25(c).

-End-

-CITE-
    26 USC APPENDIX TITLE XIV. - TRIALS                         01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XIV. - TRIALS

-HEAD-
                            TITLE XIV. - TRIALS                        

-End-

-CITE-
    26 USC APPENDIX Rule 140                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XIV. - TRIALS

-HEAD-
    Rule 140. Place of Trial

-STATUTE-
      (a) Designation of Place of Trial: The petitioner, at the time of
    filing the petition, shall file a designation of place of trial
    showing the place at which the petitioner would prefer the trial to
    be held. If the petitioner has not filed such designation, the
    Commissioner, at the time the answer is filed, shall file a
    designation showing the place of trial preferred by the
    Commissioner. The parties shall be notified of the place at which
    the trial will be held. For a list of places at which the Court has
    held trial sessions, see Appendix III.
      (b) Form: Such designation shall be set forth on a paper separate
    from the petition or answer and shall consist of an original and
    two copies. See Form 5, Appendix I.
      (c) Motion To Change Place of Trial: If a party desires a change
    in the designation of the place of trial, then such party shall
    file a motion to that effect, stating fully the reasons therefor.
    Such motions, made after the notice of the time of trial has been
    issued, ordinarily will be deemed dilatory and will be denied
    unless the ground therefor arose during that period or there was
    good reason for not making the motion sooner.

-End-

-CITE-
    26 USC APPENDIX Rule 141                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XIV. - TRIALS

-HEAD-
    Rule 141. Consolidation; Separate Trials

-STATUTE-
      (a) Consolidation: When cases involving a common question of law
    or fact are pending before the Court, it may order a joint hearing
    or trial of any or all the matters in issue, it may order all the
    cases consolidated, and it may make such orders concerning
    proceedings therein as may tend to avoid unnecessary costs or delay
    or duplication. Similar action may be taken where cases involve
    different tax liabilities of the same parties, notwithstanding the
    absence of a common issue. Unless otherwise permitted by the Court
    for good cause shown, a motion to consolidate cases may be filed
    only after all the cases sought to be consolidated have become at
    issue. The caption of a motion to consolidate shall include all of
    the names and docket numbers of the cases sought to be consolidated
    arranged in chronological order (i.e., the oldest case first).
    Unless otherwise ordered, the caption of all documents subsequently
    filed in consolidated cases shall include all of the docket numbers
    arranged in chronological order, but may include only the name of
    the oldest case with an appropriate indication of other parties.
      (b) Separate Trials: The Court, in furtherance of convenience or
    to avoid prejudice, or when separate trials will be conducive to
    expedition or economy, may order a separate trial of any one or
    more claims or defenses or issues, or of the tax liability of any
    party or parties. The Court may enter appropriate orders or
    decisions with respect to any such claims, defenses, issues, or
    parties that are tried separately. As to severance of parties or
    claims, see Rule 61(b).

-End-

-CITE-
    26 USC APPENDIX Rule 142                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XIV. - TRIALS

-HEAD-
    Rule 142. Burden of Proof

-STATUTE-
      (a) General: (1) The burden of proof shall be upon the
    petitioner, except as otherwise provided by statute or determined
    by the Court; and except that, in respect of any new matter,
    increases in deficiency, and affirmative defenses, pleaded in the
    answer, it shall be upon the respondent. As to affirmative
    defenses, see Rule 39.
      (2) See Code section 7491 where credible evidence is introduced
    by the taxpayer, or any item of income is reconstructed by the
    Commissioner solely through the use of statistical information on
    unrelated taxpayers, or any penalty, addition to tax, or additional
    amount is determined by the Commissioner.
      (b) Fraud: In any case involving the issue of fraud with intent
    to evade tax, the burden of proof in respect of that issue is on
    the respondent, and that burden of proof is to be carried by clear
    and convincing evidence. Code sec. 7454(a).
      (c) Foundation Managers; Trustees; Organization Managers: In any
    case involving the issue of the knowing conduct of a foundation
    manager as set forth in the provisions of Code section 4941, 4944,
    or 4945, or the knowing conduct of a trustee as set forth in the
    provisions of Code section 4951 or 4952, or the knowing conduct of
    an organization manager as set forth in the provisions of Code
    section 4912 or 4955, the burden of proof in respect of such issue
    is on the respondent, and such burden of proof is to be carried by
    clear and convincing evidence. Code sec. 7454(b).
      (d) Transferee Liability: The burden of proof is on the
    respondent to show that a petitioner is liable as a transferee of
    property of a taxpayer, but not to show that the taxpayer was
    liable for the tax. Code sec. 6902(a).
      (e) Accumulated Earnings Tax: Where the notice of deficiency is
    based in whole or in part on an allegation of accumulation of
    corporate earnings and profits beyond the reasonable needs of the
    business, the burden of proof with respect to such allegation is
    determined in accordance with Code section 534. If the petitioner
    has submitted to the respondent a statement which is claimed to
    satisfy the requirements of Code section 534(c), the Court will
    ordinarily, on timely motion filed after the case has been
    calendared for trial, rule prior to the trial on whether such
    statement is sufficient to shift the burden of proof to the
    respondent to the limited extent set forth in Code section
    534(a)(2).

-MISC1-
                        EFFECTIVE DATE OF AMENDMENT                    
      The amendments to par. (a) are effective for court proceedings
    arising in connection with examinations commencing after July 22,
    1998; except that in any case in which there is no examination, the
    amendments apply to court proceedings arising in connection with
    taxable periods or events beginning or occurring after July 22,
    1998.

-End-

-CITE-
    26 USC APPENDIX Rule 143                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XIV. - TRIALS

-HEAD-
    Rule 143. Evidence

-STATUTE-
      (a) General: Trials before the Court will be conducted in
    accordance with the rules of evidence applicable in trials without
    a jury in the United States District Court for the District of
    Columbia. See Code sec. 7453. To the extent applicable to such
    trials, those rules include the rules of evidence in the Federal
    Rules of Civil Procedure and any rules of evidence generally
    applicable in the Federal courts (including the United States
    District Court for the District of Columbia). Evidence which is
    relevant only to the issue of a party's entitlement to reasonable
    litigation or administrative costs shall not be introduced during
    the trial of the case (other than a case commenced under Title XXVI
    of these Rules, relating to actions for administrative costs). As
    to claims for reasonable litigation or administrative costs and
    their disposition, see Rules 231 and 232. As to evidence in an
    action for administrative costs, see Rule 274 (and that Rule's
    incorporation of the provisions of Rule 174(b)).
      (b) Ex Parte Statements: Ex parte affidavits, statements in
    briefs, and unadmitted allegations in pleadings do not constitute
    evidence. As to allegations in pleadings not denied, see Rules
    36(c) and 37(c) and (d).
      (c) Depositions: Testimony taken by deposition shall not be
    treated as evidence in a case until offered and received in
    evidence. Error in the transcript of a deposition may be corrected
    by agreement of the parties, or by the Court on proof it deems
    satisfactory to show an error exists and the correction to be made,
    subject to the requirements of Rules 81(h)(1) and 85(e). As to the
    use of a deposition, see Rule 81(i).
      (d) Documentary Evidence: (1) Copies: A copy is admissible to the
    same extent as an original unless a genuine question is raised as
    to the authenticity of the original or in the circumstances it
    would be unfair to admit the copy in lieu of the original. Where
    the original is admitted in evidence, a clearly legible copy may be
    substituted later for the original or such part thereof as may be
    material or relevant, upon leave granted in the discretion of the
    Court.
      (2) Return of Exhibits: Exhibits may be disposed of as the Court
    deems advisable. A party desiring the return at such party's
    expense of any exhibit belonging to such party, shall, within 90
    days after the decision of the case by the Court has become final,
    make written application to the Clerk, suggesting a practical
    manner of delivery. If such application is not timely made, the
    exhibits in the case will be destroyed.
      (e) Interpreters: The parties ordinarily will be expected to make
    their own arrangements for obtaining and compensating interpreters.
    However, the Court may appoint an interpreter of its own selection
    and may fix the interpreter's reasonable compensation, which
    compensation shall be paid by one or more of the parties or
    otherwise as the Court may direct.
      (f) Expert Witness Reports: (1) Unless otherwise permitted by the
    Court upon timely request, any party who calls an expert witness
    shall cause that witness to prepare a written report for submission
    to the Court and to the opposing party. The report shall set forth
    the qualifications of the expert witness and shall state the
    witness's opinion and the facts or data on which that opinion is
    based. The report shall set forth in detail the reasons for the
    conclusion, and it will be marked as an exhibit, identified by the
    witness, and received in evidence as the direct testimony of the
    expert witness, unless the Court determines that the witness is not
    qualified as an expert. Additional direct testimony with respect to
    the report may be allowed to clarify or emphasize matters in the
    report, to cover matters arising after the preparation of the
    report, or otherwise at the discretion of the Court. After the case
    is calendared for trial or assigned to a Judge or Special Trial
    Judge, each party who calls any expert witness shall serve on each
    other party, and shall submit to the Court, not later than 30 days
    before the call of the trial calendar on which the case shall
    appear, a copy of all expert witness reports prepared pursuant to
    this subparagraph. An expert witness's testimony will be excluded
    altogether for failure to comply with the provisions of this
    paragraph, unless the failure is shown to be due to good cause and
    unless the failure does not unduly prejudice the opposing party,
    such as by significantly impairing the opposing party's ability to
    cross-examine the expert witness or by denying the opposing party
    the reasonable opportunity to obtain evidence in rebuttal to the
    expert witness's testimony.
      (2) The Court ordinarily will not grant a request to permit an
    expert witness to testify without a written report where the expert
    witness's testimony is based on third-party contacts, comparable
    sales, statistical data, or other detailed, technical information.
    The Court may grant such a request, for example, where the expert
    witness testifies only with respect to industry practice or only in
    rebuttal to another expert witness.
      (3) For circumstances under which the transcript of the
    deposition of an expert witness may serve as the written report
    required by subparagraph (1), see Rule 76(e)(1).

-REFTEXT-
                            REFERENCES IN TEXT                        
      The Federal Rules of Civil Procedure, referred to in par. (a),
    are set out in the Appendix to Title 28, Judiciary and Judicial
    Procedure.

-End-

-CITE-
    26 USC APPENDIX Rule 144                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XIV. - TRIALS

-HEAD-
    Rule 144. Exceptions Unnecessary

-STATUTE-
      Formal exceptions to rulings or orders of the Court are
    unnecessary. It is sufficient that a party at the time the ruling
    or order of the Court is made or sought, makes known to the Court
    the action which such party desires the Court to take or such
    party's objection to the action of the Court and the grounds
    therefor; and, if a party has no opportunity to object to a ruling
    or order at the time it is made, the absence of an objection does
    not thereafter prejudice such party.

-End-

-CITE-
    26 USC APPENDIX Rule 145                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XIV. - TRIALS

-HEAD-
    Rule 145. Exclusion of Proposed Witnesses

-STATUTE-
      (a) Exclusion: At the request of a party, the Court shall order
    witnesses excluded so that they cannot hear the testimony of other
    witnesses and it may make the order on its own motion. This Rule
    does not authorize exclusion of (1) a party who is a natural
    person, or (2) an officer or employee of a party which is not a
    natural person designated as its representative by its attorney, or
    (3) a person whose presence is shown by a party to be essential to
    the presentation of such party's cause.
      (b) Contempt: Among other measures which the Court may take in
    the circumstances, it may punish as for a contempt (1) any witness
    who remains within hearing of the proceedings after such exclusion
    has been directed, that fact being noted in the record; and (2) any
    person (witness, counsel, or party) who willfully violates
    instructions issued by the Court with respect to such exclusion.

-End-

-CITE-
    26 USC APPENDIX Rule 146                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XIV. - TRIALS

-HEAD-
    Rule 146. Determination of Foreign Law

-STATUTE-
      A party who intends to raise an issue concerning the law of a
    foreign country shall give notice in the pleadings or other
    reasonable written notice. The Court, in determining foreign law,
    may consider any relevant material or source, including testimony,
    whether or not submitted by a party or otherwise admissible. The
    Court's determination shall be treated as a ruling on a question of
    law.

-End-

-CITE-
    26 USC APPENDIX Rule 147                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XIV. - TRIALS

-HEAD-
    Rule 147. Subpoenas

-STATUTE-
      (a) Attendance of Witnesses; Form; Issuance: Every subpoena shall
    be issued under the seal of the Court, shall state the name of the
    Court and the caption of the case, and shall command each person to
    whom it is directed to attend and give testimony at a time and
    place therein specified. A subpoena, including a subpoena for the
    production of documentary evidence, signed and sealed but otherwise
    blank, shall be issued to a party requesting it, who shall fill it
    in before service. Subpoenas may be obtained at the Office of the
    Clerk in Washington, D.C., or from a trial clerk at a trial
    session. See Code sec. 7456(a).
      (b) Production of Documentary Evidence: A subpoena may also
    command the person to whom it is directed to produce the books,
    papers, documents, or tangible things designated therein; but the
    Court, upon motion made promptly and in any event at or before the
    time specified in the subpoena for compliance therewith, may (1)
    quash or modify the subpoena if it is unreasonable and oppressive,
    or (2) condition denial of the motion upon the advancement by the
    person in whose behalf the subpoena is issued of the reasonable
    cost of producing the books, papers, documents, or tangible things.
      (c) Service: A subpoena may be served by a United States marshal,
    or by a deputy marshal, or by any other person who is not a party
    and is not less than 18 years of age. Service of a subpoena upon a
    person named therein shall be made by delivering a copy thereof to
    such person and by tendering to such person the fees for one day's
    attendance and the mileage allowed by law. When the subpoena is
    issued on behalf of the Commissioner, fees and mileage need not be
    tendered. See Rule 148 for fees and mileage payable. The person
    making service of a subpoena shall make the return thereon in
    accordance with the form appearing in the subpoena.
      (d) Subpoena for Taking Depositions: (1) Issuance and Response:
    The order of the Court approving the taking of a deposition
    pursuant to Rule 81(b)(2), or the executed stipulation pursuant to
    Rule 81(d), or the service of the notice of deposition pursuant to
    Rule 74(b) or 75(c), constitutes authorization for issuance of
    subpoenas for the persons named or described therein. The subpoena
    may command the person to whom it is directed to produce and permit
    inspection and copying of designated books, papers, documents, or
    tangible things, which come within the scope of the order or
    stipulation pursuant to which the deposition is taken. Within 15
    days after service of the subpoena or such earlier time designated
    therein for compliance, the person to whom the subpoena is directed
    may serve upon the party on whose behalf the subpoena has been
    issued written objections to compliance with the subpoena in any or
    all respects. Such objections should not include objections made,
    or which might have been made, to the application to take the
    deposition pursuant to Rule 81(b)(2) or to the notice of deposition
    under Rule 74(c) or 75(d). If an objection is made, the party
    serving the subpoena shall not be entitled to compliance therewith
    to the extent of such objection, except as the Court may order
    otherwise upon application to it. Such application for an order may
    be made, with notice to the other party and to any other objecting
    persons, at any time before or during the taking of the deposition,
    subject to the time requirements of Rule 70(a)(2) or Rule 81(b)(2).
    As to availability of protective orders, see Rule 103; and, as to
    enforcement of such subpoenas, see Rule 104.
      (2) Place of Examination: The place designated in the subpoena
    for examination of the deponent shall be the place specified in the
    notice of deposition served pursuant to Rule 74(b) or 75(c) or in
    the order of the Court referred to in Rule 81(b)(2) or in the
    executed stipulation referred to in Rule 81(d). With respect to a
    deposition to be taken in a foreign country, see Rules 74(e),
    81(e)(2), and 84(a).
      (e) Contempt: Failure by any person without adequate excuse to
    obey a subpoena served upon any such person may be deemed a
    contempt of the Court.

-End-

-CITE-
    26 USC APPENDIX Rule 148                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XIV. - TRIALS

-HEAD-
    Rule 148. Fees and Mileage

-STATUTE-
      (a) Amount: Any witness summoned to a hearing or trial, or whose
    deposition is taken, shall receive the same fees and mileage as
    witnesses in the United States District Courts. With respect to
    fees and mileage paid to witnesses in the United States District
    Court, see 28 U.S.C. section 1821.
      (b) Tender: No witness, other than one for the Commissioner,
    shall be required to testify until the witness shall have been
    tendered the fees and mileage to which the witness is entitled
    according to law. With respect to witnesses for the Commissioner,
    see Code section 7457(b)(1).
      (c) Payment: The party at whose instance a witness appears shall
    be responsible for the payment of the fees and mileage to which
    that witness is entitled.

-End-

-CITE-
    26 USC APPENDIX Rule 149                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XIV. - TRIALS

-HEAD-
    Rule 149. Failure To Appear or To Adduce Evidence

-STATUTE-
      (a) Attendance at Trials: The unexcused absence of a party or a
    party's counsel when a case is called for trial will not be ground
    for delay. The case may be dismissed for failure properly to
    prosecute, or the trial may proceed and the case be regarded as
    submitted on the part of the absent party or parties.
      (b) Failure of Proof: Failure to produce evidence, in support of
    an issue of fact as to which a party has the burden of proof and
    which has not been conceded by such party's adversary, may be
    ground for dismissal or for determination of the affected issue
    against that party. Facts may be established by stipulation in
    accordance with Rule 91, but the mere filing of such stipulation
    does not relieve the party, upon whom rests the burden of proof, of
    the necessity of properly producing evidence in support of facts
    not adequately established by such stipulation. As to submission of
    a case without trial, see Rule 122.

-End-

-CITE-
    26 USC APPENDIX Rule 150                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XIV. - TRIALS

-HEAD-
    Rule 150. Record of Proceedings

-STATUTE-
      (a) General: Hearings and trials before the Court shall be
    recorded or otherwise reported, and a transcript thereof shall be
    made if, in the opinion of the Court or the Judge presiding at a
    hearing or trial, a permanent record is deemed appropriate.
    Transcripts shall be supplied to the parties and other persons at
    such charges as may be fixed or approved by the Court.
      (b) Transcript as Evidence: Whenever the testimony of a witness
    at a trial or hearing which was recorded or otherwise reported is
    admissible in evidence at a later trial or hearing, it may be
    proved by the transcript thereof duly certified by the person who
    reported the testimony.

-End-

-CITE-
    26 USC APPENDIX Rule 151                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XIV. - TRIALS

-HEAD-
    Rule 151. Briefs

-STATUTE-
      (a) General: Briefs shall be filed after trial or submission of a
    case, except as otherwise directed by the presiding Judge. In
    addition to or in lieu of briefs, the presiding Judge may permit or
    direct the parties to make oral argument or file memoranda or
    statements of authorities. The Court may return without filing any
    brief that does not conform to the requirements of this Rule.
      (b) Time for Filing Briefs: Briefs may be filed simultaneously or
    seriatim, as the presiding Judge directs. The following times for
    filing briefs shall prevail in the absence of any different
    direction by the presiding Judge:
        (1) Simultaneous Briefs: Opening briefs within 75 days after
      the conclusion of the trial, and answering briefs 45 days
      thereafter.
        (2) Seriatim Briefs: Opening brief within 75 days after the
      conclusion of the trial, answering brief within 45 days
      thereafter, and reply brief within 30 days after the due date of
      the answering brief.

    A party who fails to file an opening brief is not permitted to file
    an answering or reply brief except on leave granted by the Court. A
    motion for extension of time for filing any brief shall be made
    prior to the due date and shall recite that the moving party has
    advised such party's adversary and whether or not such adversary
    objects to the motion. As to the effect of extensions of time, see
    Rule 25(c).
      (c) Service: Each brief will be served by the Clerk promptly upon
    the opposite party after it is filed, except in partnership
    actions, except where it bears a notation that it has already been
    served by the party submitting it, and except that, in the event of
    simultaneous briefs, such brief will not be served until the
    corresponding brief of the other party has been filed, unless the
    Court directs otherwise. Delinquent briefs will not be accepted
    unless accompanied by a motion setting forth reasons deemed
    sufficient by the Court to account for the delay. In the case of
    simultaneous briefs, the Court may return without filing a
    delinquent brief from a party after such party's adversary's brief
    has been served upon such party. In partnership actions, briefs
    shall be served by the parties. For the rules regarding service of
    papers in partnership actions, see Rule 246(c).
      (d) Number of Copies: A signed original and two copies of each
    brief, plus an additional copy for each person to be served, shall
    be filed.
      (e) Form and Content: All briefs shall conform to the
    requirements of Rule 23 and shall contain the following in the
    order indicated:
        (1) On the first page, a table of contents with page
      references, followed by a list of all citations arranged
      alphabetically as to cited cases and stating the pages in the
      brief at which cited. Citations shall be in italics when printed
      and underscored when typewritten.
        (2) A statement of the nature of the controversy, the tax
      involved, and the issues to be decided.
        (3) Proposed findings of fact (in the opening brief or briefs),
      based on the evidence, in the form of numbered statements, each
      of which shall be complete and shall consist of a concise
      statement of essential fact and not a recital of testimony nor a
      discussion or argument relating to the evidence or the law. In
      each such numbered statement, there shall be inserted references
      to the pages of the transcript or the exhibits or other sources
      relied upon to support the statement. In an answering or reply
      brief, the party shall set forth any objections, together with
      the reasons therefor, to any proposed findings of any other
      party, showing the numbers of the statements to which the
      objections are directed; in addition, the party may set forth
      alternative proposed findings of fact.
        (4) A concise statement of the points on which the party
      relies.
        (5) The argument, which sets forth and discusses the points of
      law involved and any disputed questions of fact.
        (6) The signature of counsel or the party submitting the brief.
      As to signature, see Rule 23(a)(3).

-End-

-CITE-
    26 USC APPENDIX Rule 152                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XIV. - TRIALS

-HEAD-
    Rule 152. Oral Findings of Fact or Opinion

-STATUTE-
      (a) General: Except in actions for declaratory judgment or for
    disclosure (see Titles XXI and XXII), the Judge, or the Special
    Trial Judge in any case in which the Special Trial Judge is
    authorized to make the decision of the Court pursuant to Code
    section 7436(c) or 7443A(b)(2), (3), or (4), and (c), may, in the
    exercise of discretion, orally state the findings of fact or
    opinion if the Judge or Special Trial Judge is satisfied as to the
    factual conclusions to be reached in the case and that the law to
    be applied thereto is clear.
      (b) Transcript: Oral findings of fact or opinion shall be
    recorded in the transcript of the trial. The pages of the
    transcript that contain such findings of fact or opinion (or a
    written summary thereof) shall be served by the Clerk upon all
    parties.
      (c) Citation: Opinions stated orally in accordance with paragraph
    (a) of this Rule shall not be cited or relied upon as precedent.
    However, such opinions (including findings of fact) may be referred
    to for purposes of the application of the doctrine of res judicata,
    collateral estoppel, or law of the case.

-MISC1-
                        EFFECTIVE DATE OF AMENDMENT                    
      The amendment to par. (a) that relates to section 7436(c) of this
    title is effective with respect to actions for redetermination of
    employment status commenced on or after Aug. 5, 1997; and the
    amendment to par. (a) that relates to section 7443A(b)(4) of this
    title is effective as to lien and levy actions commenced with
    respect to collection actions initiated after Jan. 18, 1999.

-End-

-CITE-
    26 USC APPENDIX TITLE XV. - DECISION                        01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XV. - DECISION

-HEAD-
                           TITLE XV. - DECISION                       

-End-

-CITE-
    26 USC APPENDIX Rule 155                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XV. - DECISION

-HEAD-
    Rule 155. Computation by Parties for Entry of Decision

-STATUTE-
      (a) Agreed Computations: Where the Court has filed or stated its
    opinion determining the issues in a case, it may withhold entry of
    its decision for the purpose of permitting the parties to submit
    computations pursuant to the Court's determination of the issues,
    showing the correct amount of the deficiency, liability, or
    overpayment to be entered as the decision. If the parties are in
    agreement as to the amount of the deficiency or overpayment to be
    entered as the decision pursuant to the findings and conclusions of
    the Court, then they, or either of them, shall file promptly with
    the Court an original and two copies of a computation showing the
    amount of the deficiency, liability, or overpayment and that there
    is no disagreement that the figures shown are in accordance with
    the findings and conclusions of the Court. In the case of an
    overpayment, the computation shall also include the amount and date
    of each payment made by the petitioner. The Court will then enter
    its decision.
      (b) Procedure in Absence of Agreement: If, however, the parties
    are not in agreement as to the amount of the deficiency, liability,
    or overpayment to be entered as the decision in accordance with the
    findings and conclusions of the Court, then either of them may file
    with the Court a computation of the deficiency, liability, or
    overpayment believed by such party to be in accordance with the
    Court's findings and conclusions. In the case of an overpayment,
    the computation shall also include the amount and date of each
    payment made by the petitioner. The Clerk will serve upon the
    opposite party a notice of such filing accompanied by a copy of
    such computation. If, on or before a date specified in the Clerk's
    notice, the opposite party fails to file an objection, accompanied
    or preceded by an alternative computation, then the Court may enter
    decision in accordance with the computation already submitted. If
    in accordance with this Rule computations are submitted by the
    parties which differ as to the amount to be entered as the decision
    of the Court, then the parties may, at the Court's discretion, be
    afforded an opportunity to be heard in argument thereon and the
    Court will determine the correct deficiency, liability, or
    overpayment and will enter its decision accordingly.
      (c) Limit on Argument: Any argument under this Rule will be
    confined strictly to consideration of the correct computation of
    the deficiency, liability, or overpayment resulting from the
    findings and conclusions made by the Court, and no argument will be
    heard upon or consideration given to the issues or matters disposed
    of by the Court's findings and conclusions or to any new issues.
    This Rule is not to be regarded as affording an opportunity for
    retrial or reconsideration.

-End-

-CITE-
    26 USC APPENDIX Rule 156                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XV. - DECISION

-HEAD-
    Rule 156. Estate Tax Deduction Developing At or After Trial

-STATUTE-
      If the parties in an estate tax case are unable to agree under
    Rule 155, or under a remand, upon a deduction involving expenses
    incurred at or after the trial, then any party may move to reopen
    the case for further trial on that issue.

-End-

-CITE-
    26 USC APPENDIX Rule 157                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XV. - DECISION

-HEAD-
    Rule 157. Motion To Retain File in Estate Tax Case Involving
      Section 6166 Election

-STATUTE-
      In any estate tax case in which the time for payment of an amount
    of tax imposed by Code section 2001 has been extended under Code
    section 6166, the petitioner shall, after the decision is entered
    but before it becomes final, move the Court to retain the Court's
    official case file pending the commencement of any supplemental
    proceeding under Rule 262.

-End-

-CITE-
    26 USC APPENDIX TITLE XVI. - POSTTRIAL
           PROCEEDINGS                                     01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XVI. - POSTTRIAL PROCEEDINGS

-HEAD-
                    TITLE XVI. - POSTTRIAL PROCEEDINGS                

-End-

-CITE-
    26 USC APPENDIX Rule 160                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XVI. - POSTTRIAL PROCEEDINGS

-HEAD-
    Rule 160. Harmless Error

-STATUTE-
      No error in either the admission or exclusion of evidence, and no
    error or defect in any ruling or order or in anything done or
    omitted by the Court or by any of the parties, is ground for
    granting a new trial or for vacating, modifying, or otherwise
    disturbing a decision or order, unless refusal to take such action
    appears to the Court inconsistent with substantial justice. The
    Court at every stage of a case will disregard any error or defect
    which does not affect the substantial rights of the parties.

-End-

-CITE-
    26 USC APPENDIX Rule 161                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XVI. - POSTTRIAL PROCEEDINGS

-HEAD-
    Rule 161. Motion for Reconsideration of Findings or Opinion

-STATUTE-
      Any motion for reconsideration of an opinion or findings of fact,
    with or without a new or further trial, shall be filed within 30
    days after a written opinion or the pages of the transcript that
    contain findings of fact or opinion stated orally pursuant to Rule
    152 (or a written summary thereof) have been served, unless the
    Court shall otherwise permit.

-End-

-CITE-
    26 USC APPENDIX Rule 162                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XVI. - POSTTRIAL PROCEEDINGS

-HEAD-
    Rule 162. Motion To Vacate or Revise Decision

-STATUTE-
      Any motion to vacate or revise a decision, with or without a new
    or further trial, shall be filed within 30 days after the decision
    has been entered, unless the Court shall otherwise permit.

-End-

-CITE-
    26 USC APPENDIX Rule 163                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XVI. - POSTTRIAL PROCEEDINGS

-HEAD-
    Rule 163. No Joinder of Motions Under Rules 161 and 162

-STATUTE-
      Motions under Rules 161 and 162 shall be made separately from
    each other and not joined to or made part of any other motion.

-End-

-CITE-
    26 USC APPENDIX TITLE XVII. - SMALL TAX CASES               01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XVII. - SMALL TAX CASES

-HEAD-
                       TITLE XVII. - SMALL TAX CASES                   

-End-

-CITE-
    26 USC APPENDIX Rule 170                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XVII. - SMALL TAX CASES

-HEAD-
    Rule 170. General

-STATUTE-
      The Rules of this Title XVII, referred to herein as the "Small
    Tax Case Rules", set forth the special provisions which are to be
    applied to small tax cases. The term "small tax case" means a case
    in which the amount in dispute is $50,000 or less (within the
    meaning of the Internal Revenue Code) and the Court has concurred
    in the petitioner's election. See Code secs. 7436(c) and 7463.
    Except as otherwise provided in these Small Tax Case Rules, the
    other Rules of practice of the Court are applicable to such cases.

-MISC1-
                        EFFECTIVE DATE OF AMENDMENT                    
      Title XVII sets forth the procedures to be applied in small tax
    cases, which can now include proceedings under section 7436(c) of
    this title. Section 7436(c) of this title was added by section
    1454(a) of the Taxpayer Relief Act of 1997, Pub. L. 105-34, 111
    Stat. 1055, and provides for the applicability of the small tax
    case procedures in certain actions for redetermination of
    employment status, effective on Aug. 5, 1997. Additionally, the
    maximum amount in dispute in a case eligible for the small tax case
    procedures was increased from $10,000 to $50,000 by section 3103(a)
    and (b)(1) of the Internal Revenue Service Restructuring and Reform
    Act of 1998, Pub. L. 105-206, 112 Stat. 731 (amending sections
    7436, 7443A, and 7463 of this title), effective with respect to
    proceedings commenced after July 22, 1998.
      The amendment to Rule 170 relating to the amount in dispute
    ($50,000 or less) is effective with respect to proceedings
    commenced after July 22, 1998; and the amendment relating to
    section 7436(c) of this title is effective with respect to
    proceedings commenced on or after Aug. 5, 1997.

-End-

-CITE-
    26 USC APPENDIX Rule 171                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XVII. - SMALL TAX CASES

-HEAD-
    Rule 171. Election of Small Tax Case Procedure

-STATUTE-
      With respect to classification of a case as a small tax case, the
    following shall apply:
        (a) A petitioner who wishes to have the proceedings in the case
      conducted as a small tax case may so request at the time the
      petition is filed. See Rule 173.
        (b) A petitioner may, at any time after the petition is filed
      and before trial, request that the proceedings be conducted as a
      small tax case.
        (c) If such request is made in accordance with the provisions
      of this Rule 171, then the case will be docketed as a small tax
      case. The Court, on its own motion or on the motion of a party to
      the case, may, at any time before the trial commences, issue an
      order directing that the small tax case designation be removed
      and that the proceedings not be conducted under the Small Tax
      Case Rules. If no such order is issued, then the petitioner will
      be considered to have exercised the petitioner's option and the
      Court shall be deemed to have concurred therein, at the
      commencement of the trial.

-End-

-CITE-
    26 USC APPENDIX Rule 172                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XVII. - SMALL TAX CASES

-HEAD-
    Rule 172. Representation

-STATUTE-
      A petitioner in a small tax case may appear without
    representation or may be represented by any person admitted to
    practice before the Court. As to representation, see Rule 24.

-End-

-CITE-
    26 USC APPENDIX Rule 173                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XVII. - SMALL TAX CASES

-HEAD-
    Rule 173. Pleadings

-STATUTE-
      (a) Petition: (1) Form and Content: The petition in a small tax
    case shall be substantially in accordance with Form 2 shown in
    Appendix I.
      (2) Filing Fee: The fee for filing a petition shall be $60,
    payable at the time of filing. The payment of any fee under this
    paragraph may be waived if the petitioner establishes to the
    satisfaction of the Court by an affidavit containing specific
    financial information the inability to make such payment.
      (b) Answer: No answer is required to be filed in a small tax
    case, except where there is an issue on which the Commissioner
    bears the burden of proof or where the Court otherwise directs.
    Where an answer is filed, the provisions of Rule 36 shall apply. In
    a case where no answer is filed, the allegations of error and facts
    relating thereto set forth in the petition shall be deemed denied.
      (c) Reply: A reply to the answer shall not be filed unless the
    Court otherwise directs. Any reply shall conform to the
    requirements of Rule 37(b). In the absence of a requirement of a
    reply, the provisions of the second sentence of Rule 37(c) shall
    not apply and the affirmative allegations of the answer shall be
    deemed denied.

-End-

-CITE-
    26 USC APPENDIX Rule 174                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XVII. - SMALL TAX CASES

-HEAD-
    Rule 174. Trial

-STATUTE-
      (a) Place of Trial: At the time of filing the petition, the
    petitioner may, in accordance with Form 5 in Appendix I or by other
    separate writing, designate the place where the petitioner would
    prefer the trial to be held. If the petitioner has not filed such a
    designation, then the Commissioner shall, within 30 days after the
    date of service of the petition, file a designation showing the
    place of trial preferred by the Commissioner. The Court will make
    every effort to conduct the trial at the location most convenient
    to that designated where suitable facilities are available.
      (b) Conduct of Trial and Evidence: Trials of small tax cases will
    be conducted as informally as possible consistent with orderly
    procedure, and any evidence deemed by the Court to have probative
    value shall be admissible.
      (c) Briefs: Neither briefs nor oral arguments will be required in
    small tax cases unless the Court otherwise directs.

-End-

-CITE-
    26 USC APPENDIX Rule 175                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XVII. - SMALL TAX CASES

-HEAD-
    Rule 175. Number of Copies of Papers

-STATUTE-
      Only an original and two copies of any paper need be filed in a
    small tax case. An additional copy shall be filed for each
    additional docketed case which has been, or is requested to be,
    consolidated.

-End-

-CITE-
    26 USC APPENDIX TITLE XVIII. - SPECIAL TRIAL
           JUDGES                                          01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XVIII. - SPECIAL TRIAL JUDGES

-HEAD-
                    TITLE XVIII. - SPECIAL TRIAL JUDGES                

-End-

-CITE-
    26 USC APPENDIX Rule 180                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XVIII. - SPECIAL TRIAL JUDGES

-HEAD-
    Rule 180. Assignment

-STATUTE-
      The Chief Judge may from time to time designate a Special Trial
    Judge (see Rule 3(d)) to deal with any matter pending before the
    Court in accordance with these Rules and such directions as may be
    prescribed by the Chief Judge.

-End-

-CITE-
    26 USC APPENDIX Rule 181                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XVIII. - SPECIAL TRIAL JUDGES

-HEAD-
    Rule 181. Powers and Duties

-STATUTE-
      Subject to the specifications and limitations in orders
    designating Special Trial Judges and in accordance with the
    applicable provisions of these Rules, Special Trial Judges have and
    shall exercise the power to regulate all proceedings in any matter
    before them, including the conduct of trials, pretrial conferences,
    and hearings on motions, and to do all acts and take all measures
    necessary or proper for the efficient performance of their duties.
    They may require the production before them of evidence upon all
    matters embraced within their assignment, including the production
    of all books, papers, vouchers, documents, and writings applicable
    thereto, and they have the authority to put witnesses on oath and
    to examine them. Special Trial Judges may rule upon the
    admissibility of evidence, in accordance with the provisions of
    Code sections 7453 and 7463, and may exercise such further and
    incidental authority, including ordering the issuance of subpoenas,
    as may be necessary for the conduct of trials or other proceedings.

-End-

-CITE-
    26 USC APPENDIX Rule 182                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XVIII. - SPECIAL TRIAL JUDGES

-HEAD-
    Rule 182. Cases in Which the Special Trial Judge is Authorized To
      Make the Decision

-STATUTE-
      Except as otherwise directed by the Chief Judge, the following
    procedure shall be observed in small tax cases (as defined in Rule
    170); in cases where neither the amount of the deficiency placed in
    dispute (within the meaning of Code section 7463), nor the amount
    of any claimed overpayment, exceeds $50,000; in declaratory
    judgment actions; and in lien or levy actions:
      (a) Small Tax Cases: Except in cases where findings of fact or
    opinion are stated orally pursuant to Rule 152, a Special Trial
    Judge who conducts the trial of a small tax case shall, as soon
    after such trial as shall be practicable, prepare a summary of the
    facts and reasons for the proposed disposition of the case, which
    then shall be submitted promptly to the Chief Judge, or, if the
    Chief Judge shall so direct, to a Judge or Division of the Court.
      (b) Cases Involving $50,000 or Less: Except in cases where
    findings of fact or opinion are stated orally pursuant to Rule 152,
    a Special Trial Judge who conducts the trial of a case (other than
    a small tax case) where neither the amount of the deficiency placed
    in dispute (within the meaning of Code section 7463), nor the
    amount of any claimed overpayment, exceeds $50,000 shall, as soon
    after such trial as shall be practicable, prepare proposed findings
    of fact and opinion, which shall then be submitted promptly to the
    Chief Judge.
      (c) Declaratory Judgment and Lien or Levy Actions: A Special
    Trial Judge who conducts the trial of a declaratory judgment action
    or, except in cases where findings of fact or opinion are stated
    orally pursuant to Rule 152, a lien or levy action, or to whom such
    a case is submitted for decision, shall, as soon after such trial
    or submission as shall be practicable, prepare proposed findings of
    fact and opinion, which shall then be submitted promptly to the
    Chief Judge.
      (d) Decision: The Chief Judge may authorize the Special Trial
    Judge to make the decision of the Court in any small tax case (as
    defined in Rule 170); in any case where neither the amount of the
    deficiency placed in dispute (within the meaning of Code section
    7463), nor the amount of any claimed overpayment, exceeds $50,000;
    in any declaratory judgment action; and in any lien or levy action,
    subject to such conditions and review as the Chief Judge may
    provide.

-MISC1-
                        EFFECTIVE DATE OF AMENDMENT                    
      The amendments relating to the amount of the deficiency placed in
    dispute ($50,000 or less) are effective with respect to proceedings
    commenced after July 22, 1998; and the amendments relating to lien
    or levy actions are effective as to lien or levy actions commenced
    with respect to collection actions initiated after Jan. 18, 1999.

-End-

-CITE-
    26 USC APPENDIX Rule 183                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XVIII. - SPECIAL TRIAL JUDGES

-HEAD-
    Rule 183. Other Cases

-STATUTE-
      Except in cases subject to the provisions of Rule 182 or as
    otherwise provided, the following procedure shall be observed in
    cases tried before a Special Trial Judge:
      (a) Trial and Briefs: A Special Trial Judge shall conduct the
    trial of any such case assigned for such purpose. After such trial,
    the parties shall submit their briefs in accordance with the
    provisions of Rule 151. Unless otherwise directed, no further
    briefs shall be filed.
      (b) Special Trial Judge's Report: After all the briefs have been
    filed by all the parties or the time for doing so has expired, the
    Special Trial Judge shall submit a report, including findings of
    fact and opinion, to the Chief Judge, and the Chief Judge will
    assign the case to a Judge or Division of the Court.
      (c) Action on the Report: The Judge to whom or the Division to
    which the case is assigned may adopt the Special Trial Judge's
    report or may modify it or may reject it in whole or in part, or
    may direct the filing of additional briefs or may receive further
    evidence or may direct oral argument, or may recommit the report
    with instructions. Due regard shall be given to the circumstance
    that the Special Trial Judge had the opportunity to evaluate the
    credibility of witnesses, and the findings of fact recommended by
    the Special Trial Judge shall be presumed to be correct.

-End-

-CITE-
    26 USC APPENDIX TITLE XIX. - APPEALS                        01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XIX. - APPEALS

-HEAD-
                           TITLE XIX. - APPEALS                       

-End-

-CITE-
    26 USC APPENDIX Rule 190                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XIX. - APPEALS

-HEAD-
    Rule 190. How Appeal Taken

-STATUTE-
      (a) General: Review of a decision of the Court by a United States
    Court of Appeals is obtained by filing a notice of appeal and the
    required filing fee with the Clerk of the Tax Court within 90 days
    after the decision is entered. If a timely notice of appeal is
    filed by one party, then any other party may take an appeal by
    filing a notice of appeal within 120 days after the Court's
    decision is entered. Code sec. 7483. For other requirements
    governing such an appeal, see rules 13 and 14 of the Federal Rules
    of Appellate Procedure. A suggested form of the notice of appeal is
    contained in Appendix I. See Code sec. 7482(a).
      (b) Dispositive Orders: (1) Entry and Appeal: A dispositive
    order, including (A) an order granting or denying a motion to
    restrain assessment or collection, made pursuant to Code section
    6213(a), and (B) an order granting or denying a motion for review
    of a proposed sale of seized property, made pursuant to Code
    section 6863(b)(3)(C), shall be entered upon the record of the
    Court and served forthwith by the Clerk. Such an order shall be
    treated as a decision of the Court for purposes of appeal.
      (2) Stay of Proceedings: Unless so ordered, proceedings in the
    Tax Court shall not be stayed by virtue of any order entered under
    Code section 6213(a) that is or may be the subject of an appeal
    pursuant to Code section 7482(a)(3) or any order entered under Code
    section 6863(b)(3)(C) that is or may be the subject of an appeal.
      (c) Venue: For the circuit of the Court of Appeals to which the
    appeal is to be taken, see Code section 7482(b).
      (d) Interlocutory Orders: For provisions governing appeals from
    interlocutory orders, see Rule 193.

-REFTEXT-
                            REFERENCES IN TEXT                        
      The Federal Rules of Appellate Procedure, referred to in par.
    (a), are set out in the Appendix to Title 28, Judiciary and
    Judicial Procedure.

-End-

-CITE-
    26 USC APPENDIX Rule 191                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XIX. - APPEALS

-HEAD-
    Rule 191. Preparation of the Record on Appeal

-STATUTE-
      The Clerk will prepare the record on appeal and forward it to the
    Clerk of the Court of Appeals pursuant to the notice of appeal
    filed with the Court, in accordance with Rules 10 and 11 of the
    Federal Rules of Appellate Procedure. In addition, at the time the
    Clerk forwards the record on appeal to the Clerk of the Court of
    Appeals, the Clerk shall forward to each of the parties a copy of
    the index to the record on appeal.

-REFTEXT-
                            REFERENCES IN TEXT                        
      The Federal Rules of Appellate Procedure, referred to in text,
    are set out in the Appendix to Title 28, Judiciary and Judicial
    Procedure.

-End-

-CITE-
    26 USC APPENDIX Rule 192                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XIX. - APPEALS

-HEAD-
    Rule 192. Bond To Stay Assessment and Collection

-STATUTE-
      The filing of a notice of appeal does not stay assessment or
    collection of a deficiency redetermined by the Court unless, on or
    before the filing of the notice of appeal, a bond is filed with the
    Court in accordance with Code section 7485.

-End-

-CITE-
    26 USC APPENDIX Rule 193                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XIX. - APPEALS

-HEAD-
    Rule 193. Appeals From Interlocutory Orders

-STATUTE-
      (a) General: For the purpose of seeking the review of any order
    of the Tax Court which is not otherwise immediately appealable, a
    party may request the Court to include, or the Court on its own
    motion may include, a statement in such order that a controlling
    question of law is involved with respect to which there is a
    substantial ground for difference of opinion and that an immediate
    appeal from that order may materially advance the ultimate
    termination of the litigation. Any such request by a party shall be
    made by motion which shall set forth with particularity the grounds
    therefor and note whether there is any objection thereto. Any order
    by a Judge or Special Trial Judge of the Tax Court which includes
    the above statement shall be entered upon the records of the Court
    and served forthwith by the Clerk. See Code sec. 7482(a)(2). For
    appeals from interlocutory orders generally, see rules 5 and 14 of
    the Federal Rules of Appellate Procedure.
      (b) Venue: For the circuit of the Court of Appeals to which an
    appeal from an interlocutory order may be taken, see Code section
    7482(a)(2)(B) and (b).
      (c) Stay of Proceedings: Unless so ordered, proceedings in the
    Tax Court shall not be stayed by virtue of any interlocutory order
    that is or may be the subject of an appeal. See Code sec.
    7482(a)(2)(A).

-REFTEXT-
                            REFERENCES IN TEXT                        
      The Federal Rules of Appellate Procedure, referred to in par.
    (a), are set out in the Appendix to Title 28, Judiciary and
    Judicial Procedure.

-End-

-CITE-
    26 USC APPENDIX TITLE XX. - PRACTICE BEFORE THE
           COURT                                           01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XX. - PRACTICE BEFORE THE COURT

-HEAD-
                   TITLE XX. - PRACTICE BEFORE THE COURT               

-End-

-CITE-
    26 USC APPENDIX Rule 200                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XX. - PRACTICE BEFORE THE COURT

-HEAD-
    Rule 200. Admission to Practice and Periodic Registration Fee

-STATUTE-
      (a) Qualifications: (1) General: An applicant for admission to
    practice before the Court must establish to the satisfaction of the
    Court that the applicant is of good moral character and repute and
    is possessed of the requisite qualifications to represent others in
    the preparation and trial of cases. In addition, the applicant must
    satisfy the further requirements of this Rule 200.
      (2) Attorneys: An attorney at law may be admitted to practice
    upon filing with the Admissions Clerk a completed application
    accompanied by a fee to be established by the Court, see Appendix
    II, and a current certificate from the Clerk of the appropriate
    court, showing that the applicant has been admitted to practice
    before and is a member in good standing of the Bar of the Supreme
    Court of the United States, or of the highest or appropriate court
    of any State or of the District of Columbia, or any commonwealth,
    territory, or possession of the United States. A current court
    certificate is one executed within 90 calendar days preceding the
    date of the filing of the application.
      (3) Other Applicants: An applicant, not an attorney at law, must
    file with the Admissions Clerk a completed application accompanied
    by a fee to be established by the Court. See Appendix II. In
    addition, such an applicant, as a condition of being admitted to
    practice, must give evidence of the applicant's qualifications
    satisfactory to the Court by means of a written examination given
    by the Court, and the Court may require such person, in addition,
    to give similar evidence by means of an oral examination.
      (b) Application: An application for admission to practice before
    the Court must be on the form provided by the Court. Application
    forms and other necessary information will be furnished upon
    request addressed to the Admissions Clerk, United States Tax Court,
    400 Second St., N.W., Washington, D.C. 20217.
      (c) Sponsorship: An applicant for admission by examination must
    be sponsored by at least two persons theretofore admitted to
    practice before this Court, and each sponsor must send a letter of
    recommendation directly to the Admissions Clerk of the Court, where
    it will be treated as a confidential communication. The sponsor
    shall send this letter promptly after the applicant has been
    notified that he or she has passed the written examination required
    by paragraph (d). The sponsor shall state fully and frankly the
    extent of the sponsor's acquaintance with the applicant, the
    sponsor's opinion of the moral character and repute of the
    applicant, and the sponsor's opinion of the qualifications of the
    applicant to practice before this Court. The Court may in its
    discretion accept such an applicant with less than two such
    sponsors.
      (d) Written Examinations: Written examinations, for applicants
    other than attorneys at law, will be held no less often than every
    2 years. By public announcement at least 6 months prior to the date
    of the examination, the Court will announce the date and time of
    such examination. The Court will notify each applicant, whose
    application is in order, of the time and place at which the
    applicant is to be present for examination, and the applicant must
    present that notice to the examiner as authority for taking such an
    examination.
      (e) Checks and Money Orders: Where the application fee is paid by
    check or money order, it shall be made payable to the order of the
    "Clerk, United States Tax Court".
      (f) Admission: Upon approval of an application for admission and
    satisfaction of the other applicable requirements, an applicant
    will be admitted to practice before the Court upon taking and
    subscribing the oath or affirmation prescribed by the Court. Such
    an applicant shall thereupon be entitled to a certificate of
    admission.
      (g) Change of Address: Each person admitted to practice before
    the Court shall promptly notify the Admissions Clerk of any change
    in office address for mailing purposes. See also Rule 21(b)(4)
    regarding the filing of a separate notice for each docket number in
    which such person has entered an appearance.
      (h) Corporations and Firms Not Eligible: Corporations and firms
    will not be admitted to practice or recognized before the Court.
      (i) Periodic Registration Fee: (1) Each practitioner admitted to
    practice before the Court shall pay a periodic registration fee.
    The frequency and amount of such fee shall be determined by the
    Court, except that such amount shall not exceed $30 per calendar
    year. The Clerk shall maintain an Ineligible List containing the
    names of all practitioners failing to comply with the provisions of
    this Rule. No practitioner shall be permitted to commence a case in
    the Court or enter an appearance in a pending case while on the
    Ineligible List. The name of any practitioner appearing on the
    Ineligible List shall not be removed from the List until the
    currently due registration fee has been paid and all arrearages
    have been made current. The periodic registration fee must be paid
    by all persons admitted to practice before the Court, whether or
    not engaged in private practice. As to forms of payment, see Rule
    11.
      (2) The fees described in Rule 200(i)(1) shall be used by the
    Court to employ independent counsel to pursue disciplinary matters.

-End-

-CITE-
    26 USC APPENDIX Rule 201                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XX. - PRACTICE BEFORE THE COURT

-HEAD-
    Rule 201. Conduct of Practice Before the Court

-STATUTE-
      (a) General: Practitioners before the Court shall carry on their
    practice in accordance with the letter and spirit of the Model
    Rules of Professional Conduct of the American Bar Association.
      (b) Statement of Employment: The Court may require any
    practitioner before it to furnish a statement, under oath, of the
    terms and circumstances of his or her employment in any case.

-End-

-CITE-
    26 USC APPENDIX Rule 202                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XX. - PRACTICE BEFORE THE COURT

-HEAD-
    Rule 202. Disqualification, Suspension, or Disbarment

-STATUTE-
      (a) General: The Court may deny admission to its Bar to, or
    suspend, or disbar, any person who in its judgment does not possess
    the requisite qualifications to represent others, or who is lacking
    in character, integrity, or proper professional conduct. Upon the
    conviction of any practitioner admitted to practice before this
    Court for a criminal violation of any provision of the Internal
    Revenue Code or for any crime involving moral turpitude, or where
    any practitioner has been suspended or disbarred from the practice
    of his or her profession in any State or the District of Columbia,
    or any commonwealth, territory, or possession of the United States,
    the Court may, in the exercise of its discretion, forthwith suspend
    such practitioner from the Bar of this Court until further order of
    Court; but otherwise no person shall be suspended for more than 60
    days or disbarred until such person has been afforded an
    opportunity to be heard. A Judge of the Court may immediately
    suspend any person for not more than 60 days for contempt or
    misconduct during the course of any trial or hearing.
      (b) Disciplinary Proceedings: (1) Referral to Counsel: When
    misconduct or allegations of misconduct which, if substantiated,
    would warrant discipline of a practitioner shall come to the
    attention of the Court, whether by complaint or otherwise, and the
    applicable procedure is not otherwise mandated by these Rules (see
    paragraph (a) of this Rule), the Court, in its discretion, may
    refer the matter to counsel to the Court (appointed pursuant to the
    provisions of paragraph (d) of this Rule) for investigation and the
    prosecution of a formal disciplinary proceeding or the formation of
    such other recommendation as may be appropriate.
      (2) Investigation and Recommendation: If counsel concludes after
    investigation and review that a formal disciplinary proceeding
    should not be initiated against the practitioner because sufficient
    evidence is not present, or because there is pending another
    proceeding against the practitioner, the disposition of which in
    the judgment of counsel should be awaited before further action by
    this Court is considered, or for any other valid reason, then
    counsel shall file with the Court a recommendation for disposition
    of the matter, whether by dismissal, admonition, deferral, or
    otherwise, setting forth the reasons therefor.
      (3) Initiation of Proceedings: To initiate formal disciplinary
    proceedings, the Court shall enter an order (or, where counsel is
    appointed, such counsel shall obtain an order of the Court upon a
    showing of probable cause) requiring the practitioner to show cause
    within 30 days after service of that order upon that practitioner,
    why the practitioner should not be disciplined.
      (4) Hearing: Upon the practitioner's answer to the order to show
    cause, if any issue of fact is raised or the practitioner wishes to
    be heard in mitigation, then this Court shall set the matter for
    prompt hearing before one or more Judges of this Court. However, if
    the disciplinary proceeding is predicated upon the complaint of a
    Judge of this Court, then the hearing shall be conducted before a
    panel of three other Judges of this Court appointed by the Chief
    Judge.
      (5) Right to Counsel: In all proceedings conducted under the
    provisions of this Rule, the practitioner shall have the right to
    be represented by counsel.
      (c) Reinstatement: (1) After Disbarment or Suspension: A
    practitioner suspended for 60 days or less shall be automatically
    reinstated at the end of the period of suspension. A practitioner
    suspended for more than 60 days or disbarred may not resume
    practice until reinstated by order of this Court.
      (2) Hearing on Application: A petition for reinstatement by a
    disbarred or suspended practitioner under this Rule shall be filed
    with the Court. Upon receipt of the petition, the Court may
    promptly refer the petition to counsel and shall assign the matter
    for prompt hearing before one or more Judges of this Court.
    However, if the disciplinary proceeding was predicated upon the
    complaint of a Judge of this Court, then the hearing shall be
    conducted before a panel of three other Judges of this Court
    appointed by the Chief Judge. The Judge or Judges assigned to the
    matter shall, as promptly as the Court's business shall permit,
    schedule a hearing at which the practitioner shall have the burden
    of demonstrating by clear and convincing evidence that the
    practitioner has the moral qualifications, competency and learning
    in the law required for admission to practice before this Court and
    that the practitioner's resumption of such practice will not be
    detrimental to the integrity and standing of the Bar or to the
    administration of justice, or subversive of the public interest.
      (3) Successive Petitions: No petition for reinstatement under
    this Rule shall be filed within 1 year following an adverse
    decision upon a petition for reinstatement filed by or on behalf of
    the same person.
      (d) Presentation to the Court: When counsel is to be appointed
    pursuant to this Rule to investigate allegations of misconduct or
    prosecute disciplinary proceedings or in conjunction with a
    reinstatement petition filed by a practitioner, this Court shall
    appoint as counsel to the Court a member of the Bar of this Court
    who is a resident of or who practices in the same Federal judicial
    circuit (see 28 U.S.C. section 41), except the Federal Circuit, as
    the Federal judicial circuit which includes the practitioner's
    place of residence or practice. The practitioner may move to
    disqualify a person so appointed for cause, for example, if such
    person is or has been engaged as an adversary of the practitioner
    in any matter. Counsel, once appointed, may not resign unless
    permission to do so is given by the Court.
      (e) Jurisdiction: Nothing contained in this Rule shall be
    construed to deny to this Court such powers as are necessary for
    the Court to maintain control over proceedings conducted before it,
    such as proceedings for contempt under Code section 7456.

-End-

-CITE-
    26 USC APPENDIX TITLE XXI. - DECLARATORY
           JUDGMENTS                                       01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XXI. - DECLARATORY JUDGMENTS

-HEAD-
                    TITLE XXI. - DECLARATORY JUDGMENTS                

-End-

-CITE-
    26 USC APPENDIX Rule 210                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XXI. - DECLARATORY JUDGMENTS

-HEAD-
    Rule 210. General

-STATUTE-
      (a) Applicability: The Rules of this Title XXI set forth the
    special provisions which apply to declaratory judgment actions
    relating to the qualification of certain retirement plans, the
    value of certain gifts, the status of certain governmental
    obligations, the eligibility of an estate with respect to
    installment payments under Code section 6166, and the initial or
    continuing qualification of certain exempt organizations or the
    initial or continuing classification of certain private
    foundations. For the Rules that apply to declaratory judgment
    actions relating to treatment of items other than partnership items
    with respect to an oversheltered return, see the Rules contained in
    Title XXX. Except as otherwise provided in this Title, the other
    Rules of Practice and Procedure of the Court, to the extent
    pertinent, are applicable to such actions for declaratory judgment.
      (b) Definitions: As used in the Rules in this Title - 
        (1) "Retirement plan" has the meaning provided by Code section
      7476(c).
        (2) A "gift" is any transfer of property that was shown on the
      return of tax imposed by Chapter 12 or disclosed on such return
      or in any statement attached to such return.
        (3) "Governmental obligation" means an obligation the status of
      which under Code section 103(a) is in issue.
        (4) An "estate" is any estate whose initial or continuing
      eligibility with respect to the deferral and installment payment
      election under Code section 6166 is in issue.
        (5) An "exempt organization" is an organization described in
      Code section 501(c)(3) which is exempt from tax under Code
      section 501(a) or is an organization described in Code section
      170(c)(2).
        (6) A "private foundation" is an organization described in Code
      section 509(a).
        (7) A "private operating foundation" is an organization
      described in Code section 4942(j)(3).
        (8) An "organization" is any organization whose qualification
      as an exempt organization, or whose classification as a private
      foundation or a private operating foundation, is in issue.
        (9) A "determination" means - 
          (A) A determination with respect to the initial or continuing
        qualification of a retirement plan;
          (B) A determination of the value of any gift;
          (C) A determination as to whether prospective governmental
        obligations are described in Code section 103(a);
          (D) A determination as to whether, with respect to an estate,
        an election may be made under Code section 6166 or whether the
        extension of time for payment of estate tax provided in Code
        section 6166 has ceased to apply; or
          (E) A determination with respect to the initial or continuing
        qualification of an organization as an exempt organization, or
        with respect to the initial or continuing classification of an
        organization as a private foundation or a private operating
        foundation.

        (10) A "revocation" is a determination that a retirement plan
      is no longer qualified, or that an organization, previously
      qualified or classified as an exempt organization or as a private
      foundation or private operating foundation, is no longer
      qualified or classified as such an organization.
        (11) An "action for declaratory judgment" is either a
      retirement plan action, a gift valuation action, a governmental
      obligation action, an estate tax installment payment action, or
      an exempt organization action, as follows:
          (A) A "retirement plan action" means an action for
        declaratory judgment provided for in Code section 7476 relating
        to the initial or continuing qualification of a retirement
        plan.
          (B) A "gift valuation action" means an action for declaratory
        judgment provided for in Code section 7477 relating to the
        valuation of a gift.
          (C) A "governmental obligation action" means an action for
        declaratory judgment provided for in Code section 7478 relating
        to the status of certain prospective governmental obligations.
          (D) An "estate tax installment payment action" means an
        action for declaratory judgment provided for in Code section
        7479 relating to the eligibility of an estate with respect to
        installment payments under Code section 6166.
          (E) An "exempt organization action" means a declaratory
        judgment action provided for in Code section 7428 relating to
        the initial or continuing qualification of an organization as
        an exempt organization, or relating to the initial or
        continuing classification of an organization as a private
        foundation or a private operating foundation.

        (12) "Administrative record" includes, where applicable, the
      request for determination, all documents submitted to the
      Internal Revenue Service by the applicant in respect of the
      request for determination, all protests and related papers
      submitted to the Internal Revenue Service, all written
      correspondence between the Internal Revenue Service and the
      applicant in respect of the request for determination or such
      protests, all pertinent returns filed with the Internal Revenue
      Service, and the notice of determination by the Commissioner.
        (13) "Party" includes a petitioner and the respondent
      Commissioner of Internal Revenue. In a retirement plan action, an
      intervenor is also a party. In a gift valuation action, only the
      donor may be a petitioner. In a governmental obligation action,
      only the prospective issuer may be a petitioner. In an estate tax
      installment payment action, a person joined pursuant to Code
      section 7479(b)(1)(B) is also a party. In an exempt organization
      action, only the organization may be a petitioner.
        (14) "Declaratory judgment" is the decision of the Court in a
      retirement plan action, a gift valuation action, a governmental
      obligation action, an estate tax installment payment action, or
      an exempt organization action.

      (c) Jurisdictional Requirements: The Court does not have
    jurisdiction of an action for declaratory judgment under this Title
    unless the following conditions are satisfied:
        (1) The Commissioner has issued a notice of determination, or
      has been requested to make a determination and failed to do so
      for a period of at least 270 days (180 days in the case of either
      a request for determination as to the status of prospective
      governmental obligations or a request for determination as to the
      initial or continuing eligibility of an estate with respect to
      installment payments under Code section 6166) after the request
      for such determination was made. In the case of a retirement plan
      action, the Court has jurisdiction over an action brought because
      of the Commissioner's failure to make a determination with
      respect to the continuing qualification of the plan only if the
      controversy arises as a result of an amendment or termination of
      such plan. See Code sec. 7476(a)(2)(B). In the case of a gift
      valuation action, the Court has jurisdiction if the Commissioner
      has issued a notice of determination. See Code sec. 7477(a).
        (2) There is an actual controversy. In that connection - 
          (A) In the case of a retirement plan action, the retirement
        plan or amendment thereto in issue has been put into effect
        before commencement of the action.
          (B) In the case of a governmental obligation action, the
        prospective issuer has, prior to the commencement of the
        action, adopted an appropriate resolution in accordance with
        State or local law authorizing the issuance of such
        obligations.
          (C) In the case of an exempt organization action, the
        organization must be in existence before commencement of the
        action.

        (3) A petition for declaratory judgment is filed with the Court
      within the period specified in Code section 7476(b)(5) with
      respect to a retirement plan action, or the period specified in
      Code section 7477(b)(3) with respect to a gift valuation action,
      or the period specified in Code section 7478(b)(3) with respect
      to a governmental obligation action, or the period specified in
      Code section 7479(b)(3) with respect to an estate tax installment
      payment action, or the period specified in Code section
      7428(b)(3) with respect to an exempt organization action. See
      Code sec. 7502.
        (4) The petitioner has exhausted all administrative remedies
      which were available to the petitioner within the Internal
      Revenue Service.

      (d) Form and Style of Papers: All papers filed in an action for
    declaratory judgment, with the exception of documents included in
    the administrative record, shall be prepared in the form and style
    set forth in Rule 23; except that whenever any party joins or
    intervenes in the action in those instances in which joinder or
    intervention is permitted, then thereafter, in addition to the
    number of copies required to be filed under such Rule, an
    additional copy shall be filed for each party who joins or
    intervenes in the action.

-MISC1-
                        EFFECTIVE DATE OF AMENDMENT                    
      Amendments to Title XXI set forth procedures for declaratory
    judgment actions under sections 7477 and 7479 of this title, added
    by sections 506(c)(1) and 505(a), respectively, of the Taxpayer
    Relief Act of 1997, Pub. L. 105-34, 111 Stat. 854, 855. Section
    7477 of this title provides for a declaratory judgment relating to
    the valuation of a gift and is effective for gifts made after Aug.
    5, 1997. Section 7479 of this title provides for a declaratory
    judgment relating to the eligibility of an estate with respect to
    installment payments under section 6166 of this title and is
    effective with respect to estates of decedents dying after Aug. 5,
    1997. The amendments to the Rules of this Title XXI that relate to
    gift valuation actions are effective as to proceedings commenced
    with respect to gifts made after Aug. 5, 1997; the amendments that
    relate to estate tax installment payment actions are effective as
    to proceedings commenced with respect to estates of decedents dying
    after Aug. 5, 1997; and the amendment that relates to oversheltered
    return actions is effective as to proceedings commenced with
    respect to partnership tax years ending after Aug. 5, 1997.
      The amendments to Rule 210 that relate to gift valuation actions
    are effective as to proceedings commenced with respect to gifts
    made after Aug. 5, 1997; the amendments that relate to estate tax
    installment payment actions are effective as to proceedings
    commenced with respect to estates of decedents dying after Aug. 5,
    1997; and the amendment that relates to oversheltered return
    actions is effective as to proceedings commenced with respect to
    partnership tax years ending after Aug. 5, 1997.

-End-

-CITE-
    26 USC APPENDIX Rule 211                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XXI. - DECLARATORY JUDGMENTS

-HEAD-
    Rule 211. Commencement of Action for Declaratory Judgment

-STATUTE-
      (a) Commencement of Action: An action for declaratory judgment
    shall be commenced by filing a petition with the Court. See Rule
    22, relating to the place and manner of filing the petition, and
    Rule 32, relating to form of pleadings.
      (b) Content of Petition: Every petition shall be entitled
    "Petition for Declaratory Judgment (Retirement Plan)", "Petition
    for Declaratory Judgment (Gift Valuation)", "Petition for
    Declaratory Judgment (Governmental Obligation)", "Petition for
    Declaratory Judgment (Estate Tax Installment Payment)", or
    "Petition for Declaratory Judgment (Exempt Organization)", as the
    case may be. Each such petition shall contain the allegations
    described in paragraph (c), (d), (e), (f), or (g) of this Rule. A
    claim for reasonable litigation or administrative costs shall not
    be included in the petition in a declaratory judgment action. For
    the requirements as to claims for reasonable litigation or
    administrative costs, see Rule 231.
      (c) Petition in Retirement Plan Action: The petition in a
    retirement plan action shall contain:
        (1) All Petitions: All petitions in retirement plan actions
      shall contain the following:
          (A) The petitioner's name and address, and the name and
        principal place of business, or principal office or agency of
        the employer at the time the petition is filed; and
          (B) The office of the Internal Revenue Service with which the
        request for determination, if any, was filed and the date of
        such filing.

        (2) Employer Petitions: In addition to including the
      information described in paragraph (c)(1) of this Rule, a
      petition filed by an employer shall also contain:
          (A) A separate numbered paragraph stating that the employer
        has complied with the requirements of the regulations issued
        under Code section 7476(b)(2) with respect to notice to other
        interested parties;
          (B) A separate numbered paragraph stating that the employer
        has exhausted the employer's administrative remedies within the
        Internal Revenue Service;
          (C) A separate numbered paragraph stating that the retirement
        plan has been put into effect in accordance with Code section
        7476(b)(4);
          (D) Where the Commissioner has issued a notice of
        determination that the retirement plan does not qualify - 
            (i) the date of the notice of the Commissioner's
          determination,
            (ii) a copy of such notice of determination,
            (iii) in a separate numbered paragraph, a clear and concise
          assignment of each error, set forth in a separate lettered
          subparagraph, which the employer alleges to have been
          committed by the Commissioner in the determination, and
            (iv) a statement of facts upon which the petitioner relies
          to support each such claim;

          (E) Where the Commissioner has not issued a notice of
        determination with respect to the qualification of the
        retirement plan, separate numbered paragraphs stating that - 
            (i) the requested determination is of the type described in
          Code section 7476(a)(1) or (2),
            (ii) no determination has been made by the Commissioner in
          response thereto, and
            (iii) the retirement plan does qualify;

          (F) An appropriate prayer for relief; and
          (G) The signature, mailing address, and telephone number of
        each petitioner or each petitioner's counsel, as well as
        counsel's Tax Court bar number.

        (3) Petitions Filed by Plan Administrators: In addition to
      including the information specified in paragraph (c)(1) of this
      Rule, a petition filed by a plan administrator shall contain:
          (A) The name, address, and principal place of business, or
        principal office or agency, of the employer who is required to
        contribute under the plan; and
          (B) In separate numbered paragraphs, the statements or
        information required in the case of employer petitions in
        paragraph (c)(2) of this Rule.

        (4) Employee Petitions: In addition to including the
      information specified in paragraph (c)(1) of this Rule, a
      petition filed by an employee shall also contain:
          (A) A separate numbered paragraph setting forth a statement
        that the employee has qualified as an interested party in
        accordance with the regulations issued under Code section
        7476(b)(1);
          (B) In separate numbered paragraphs, the statements described
        in subparagraph (2)(B) and (C) of paragraph (c) of this Rule;
          (C) Where the Commissioner has issued a notice of
        determination that the retirement plan does not qualify, a copy
        of such notice of determination, and in separate numbered
        paragraphs, the statements described in subparagraph (2)(D)(i),
        (iii), and (iv) of paragraph (c) of this Rule,
          (D) Where the Commissioner has issued a notice of
        determination that a retirement plan does qualify, a copy of
        such notice of determination, and in separate numbered
        paragraphs, the date of such notice of determination, and a
        clear and concise statement of each ground, set forth in a
        separate lettered subparagraph, upon which the employee relies
        to assert that such plan does not qualify and the facts to
        support each ground;
          (E) Where the Commissioner has not issued a notice of
        determination with respect to the qualification of the
        retirement plan, a statement, in a separate numbered paragraph,
        as to whether the retirement plan qualifies - 
            (i) if the employee alleges that the retirement plan does
          qualify, such paragraph shall also include the statements
          described in paragraph (c)(2)(E) of this Rule, or
            (ii) if the employee alleges that the retirement plan does
          not qualify, in addition to the statements described in
          paragraph (c)(2)(E) of this Rule, such paragraph shall also
          include a clear and concise statement of each ground, in a
          separate lettered subparagraph, upon which the employee
          relies to support the allegation that such plan does not
          qualify and the facts relied upon to support each ground; and

          (F) In separate numbered paragraphs, the statements described
        in paragraph (c)(2)(F) and (G) of this Rule.

        (5) Petitions Filed by the Pension Benefit Guaranty
      Corporation: In addition to including the information specified
      in paragraph (c)(1) of this Rule, a petition filed by the Pension
      Benefit Guaranty Corporation shall also contain in separate
      numbered paragraphs the statements described in paragraph
      (c)(4)(B), (C), (D), (E), and (F) of this Rule.

      (d) Petition in Gift Valuation Action: The petition in a gift
    valuation action shall contain:
        (1) The petitioner's name, legal residence, mailing address,
      and identification number (e.g., Social Security number or
      employer identification number);
        (2) A statement that the petitioner is the donor of a gift
      described in Code section 7477(a);
        (3) A statement that the petitioner has exhausted all
      administrative remedies within the Internal Revenue Service;
        (4) With respect to the Commissioner's notice of determination
      - 
          (A) the date of the notice of determination;
          (B) a copy of the notice of determination;
          (C) in a separate numbered paragraph, a clear and concise
        statement of each error, in separate lettered subparagraphs,
        which the petitioner alleges to have been committed by the
        Commissioner in the determination; and
          (D) a statement of facts upon which the petitioner relies to
        support each such claim;

        (5) An appropriate prayer for relief; and
        (6) The signature, mailing address, and telephone number of the
      petitioner or petitioner's counsel, as well as counsel's Tax
      Court bar number.
      (e) Petition in Governmental Obligation Action: The petition in a
    governmental obligation action shall contain:
        (1) The petitioner's name and address;
        (2) The office of the Internal Revenue Service with which the
      request for determination was filed and the date of such filing;
        (3) A statement that the petitioner is a prospective issuer of
      governmental obligations described in Code section 103(a) which
      has adopted an appropriate resolution in accordance with State or
      local law authorizing the issuance of such obligations;
        (4) A statement that the petitioner has exhausted its
      administrative remedies;
        (5) Where the Commissioner has issued a determination - 
          (A) the date of the notice of determination;
          (B) a copy of such notice of determination;
          (C) in a separate numbered paragraph, a clear and concise
        statement of each error, in separate lettered subparagraphs,
        which the petitioner alleges to have been committed by the
        Commissioner in the determination; and
          (D) a statement of facts upon which the petitioner relies to
        support each such claim;

        (6) Where the Commissioner has not issued a notice of
      determination, separate numbered paragraphs stating that - 
          (A) no such determination has been made by the Commissioner;
        and
          (B) the prospective governmental obligations are described in
        Code section 103(a);

        (7) An appropriate prayer for relief; and
        (8) The signature, mailing address, and telephone number of the
      petitioner or its counsel, as well as counsel's Tax Court bar
      number.

      (f) Petition in Estate Tax Installment Payment Action: The
    petition in an estate tax installment payment action shall contain:
        (1) All Petitions:
          (A) The petitioner's name and address;
          (B) The decedent's name, legal residence at the date of
        death, and identification number (e.g., Social Security number
        or employer identification number) and the jurisdiction in
        which the estate was admitted to probate;
          (C) The office of the Internal Revenue Service with which the
        request for determination, if any, was filed and the date of
        such filing; and
          (D) A statement that the petitioner has exhausted all
        available administrative remedies within the Internal Revenue
        Service;
          (E) Where the Commissioner has issued a determination either
        that the estate may not make the election under Code section
        6166 or that the extension of time for payment of tax provided
        in Code section 6166 has ceased to apply with respect to the
        estate - 
            (i) the date of the notice of the Commissioner's
          determination,
            (ii) a copy of such notice of determination,
            (iii) in a separate numbered paragraph, a clear and concise
          assignment of each error, set forth in a separate lettered
          subparagraph, which the petitioner alleges to have been
          committed by the Commissioner in the determination, and
            (iv) a statement of facts upon which the petitioner relies
          to support each such claim;

          (F) Where the Commissioner has not issued a notice of
        determination as to the initial or continuing eligibility of
        the estate with respect to installment payments under Code
        section 6166, separate numbered paragraphs stating that - 
            (i) the requested determination is of the type described in
          Code section 7479(a)(1) or (2),
            (ii) no determination has been made by the Commissioner in
          response thereto, and
            (iii) the estate is eligible;

          (G) An appropriate prayer for relief; and
          (H) The signature, mailing address, and telephone number of
        petitioner or petitioner's counsel, as well as counsel's Tax
        Court bar number.

        (2) Petitions Filed by Executors: In addition to including the
      information specified in paragraph (f)(1) of this Rule, a
      petition filed by an estate's executor shall contain a separate
      numbered paragraph stating that the petition has been filed on
      behalf of an executor.
        (3) Petitions Filed by Persons Who Have Assumed an Obligation
      To Make Payments Under Code Section 6166: In addition to
      including the information specified in paragraph (f)(1) of this
      Rule, a petition filed by a person, or persons, who has, or have,
      assumed an obligation to make payments under Code section 6166
      with respect to an estate shall also contain:
          (A) A separate numbered paragraph stating that the person, or
        persons, has, or have, assumed an obligation to make payments
        under Code section 6166 with respect to the estate; and
          (B) In a separate numbered paragraph, the name and address of
        each other person who has assumed such obligation and is not a
        party to the action.

      (g) Petition in Exempt Organization Action: The petition in an
    exempt organization action shall contain:
        (1) The petitioner's name and principal place of business or
      principal office or agency;
        (2) The date upon which the request for determination, if any,
      was mailed to the Internal Revenue Service, and the office to
      which it was mailed;
        (3) A statement that the petitioner is an exempt organization
      or a private foundation or a private operating foundation, as the
      case may be, the qualification or classification of which is at
      issue;
        (4) A statement that the petitioner has exhausted its
      administrative remedies within the Internal Revenue Service;
        (5) Where the Commissioner has issued a determination - 
          (A) the date of the notice of determination;
          (B) a copy of such notice of determination;
          (C) in a separate numbered paragraph, a clear and concise
        statement of each reason, in separate lettered subparagraphs,
        why the determination is erroneous; and
          (D) a statement of facts upon which petitioner relies to
        support each of such reasons;

        (6) Where the Commissioner has not issued a notice of
      determination, separate numbered paragraphs stating that - 
          (A) no such determination has been made by the Commissioner;
        and
          (B) the organization is qualified under Code section
        501(c)(3) or 170(c)(2), or should be classified with respect to
        Code section 509(a) or 4942(j)(3) in the manner set forth by
        the petitioner in its request for determination;

        (7) An appropriate prayer for relief; and
        (8) The signature, mailing address, and telephone number of the
      petitioner or its counsel, as well as counsel's Tax Court bar
      number.

      (h) Service: For the provisions relating to service of the
    petition and other papers, see Rule 21.

-MISC1-
                        EFFECTIVE DATE OF AMENDMENT                    
      The amendment to par. (b) relating to gift valuation actions is
    effective as to proceedings commenced with respect to gifts made
    after Aug. 5, 1997; and the amendment to par. (b) relating to
    estate tax installment payment actions is effective as to
    proceedings commenced with respect to estates of decedents dying
    after Aug. 5, 1997.
      The amendments to par. (d) are effective as to proceedings
    commenced with respect to gifts made after Aug. 5, 1997.
      The amendments to par. (f) are effective as to proceedings
    commenced with respect to estates of decedents dying after Aug. 5,
    1997.

-End-

-CITE-
    26 USC APPENDIX Rule 212                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XXI. - DECLARATORY JUDGMENTS

-HEAD-
    Rule 212. Designation of Place for Submission to the Court

-STATUTE-
      At the time of filing a petition for a declaratory judgment, a
    designation of place for submission to the Court shall be filed in
    accordance with Rule 140. In addition to including in the
    designation the information specified in Rule 140, the petitioner
    shall also include the date on which the petitioner expects the
    action will be ready for submission to the Court and the
    petitioner's estimate of the time required therefor. In cases
    involving a revocation or involving the status of a governmental
    obligation, the Commissioner shall, at the time the answer is
    filed, also set forth in a separate statement the date on which the
    Commissioner expects the action will be ready for submission to the
    Court and an estimate of the time required therefor. After the
    action becomes at issue (see Rule 214), it will ordinarily, without
    any further request by the Court for information as to readiness
    for submission, be placed on a calendar for submission to the
    Court. See Rule 217(b).

-End-

-CITE-
    26 USC APPENDIX Rule 213                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XXI. - DECLARATORY JUDGMENTS

-HEAD-
    Rule 213. Other Pleadings

-STATUTE-
      (a) Answer: (1) Time To Answer or Move: The Commissioner shall
    have 60 days from the date of service of the petition within which
    to file an answer, or 45 days from that date within which to move
    with respect to the petition. With respect to an amended petition
    or amendments to the petition, the Commissioner shall have like
    time periods from the date of service of those papers within which
    to answer or move in response thereto, except as the Court may
    otherwise direct.
      (2) Form and Content: The answer shall be drawn so that it will
    advise the petitioner and the Court fully of the nature of the
    defense. It shall contain a specific admission or denial of each
    material allegation of the petition. If the Commissioner shall be
    without knowledge or information sufficient to form a belief as to
    the truth of an allegation as to jurisdictional facts or as to
    inferences or conclusions that may be drawn from materials in the
    administrative record or as to facts involved in a revocation, then
    the Commissioner may so state, and such statement shall have the
    effect of a denial. Facts other than jurisdictional facts, and
    other than facts involved in a revocation or in a governmental
    obligation action, may be admitted only for purposes of the pending
    action for declaratory judgment. If the Commissioner intends to
    clarify or to deny only a part of an allegation, then the
    Commissioner shall specify so much of it as is true and shall
    qualify or deny only the remainder. In addition, the answer shall
    contain a clear and concise statement of every ground, together
    with the facts in support thereof, on which the Commissioner relies
    and has the burden of proof. Paragraphs of the answer shall be
    designated to correspond to those of the petition to which they
    relate.
      (3) Index to Administrative Record: In addition, the answer shall
    contain an affirmative allegation that attached thereto is a
    complete index of the contents of the administrative record to be
    filed with the Court. See Rule 217(b). There shall be attached to
    the answer such complete index.
      (4) Effect of Answer: Every material allegation set out in the
    petition and not expressly admitted or denied in the answer shall
    be deemed to be admitted.
      (b) Reply: Each petitioner shall file a reply in every action for
    declaratory judgment.
        (1) Time To Reply or Move: The petitioner shall have 60 days
      from the date of service of the answer within which to file a
      reply, or 30 days from that date within which to move with
      respect to the answer. With respect to an amended answer or
      amendments to the answer, the petitioner shall have like periods
      from the date of service of those papers within which to reply or
      move in response thereto, except as the Court may otherwise
      direct.
        (2) Form and Content: In response to each material allegation
      in the answer and the facts in support thereof on which the
      Commissioner has the burden of proof, the reply shall contain a
      specific admission or denial; however, if the petitioner shall be
      without knowledge or information sufficient to form a belief as
      to the truth of an allegation, then the petitioner shall so
      state, and such statement shall have the effect of a denial. If
      the petitioner denies the affirmative allegation in the answer
      that a complete index of the contents of the administrative
      record is attached to the answer, then the petitioner shall
      specify the reasons for such denial. In addition, the reply shall
      contain a clear and concise statement of every ground, together
      with the facts in support thereof, on which the petitioner relies
      affirmatively or in avoidance of any matter in the answer on
      which the Commissioner has the burden of proof. In other
      respects, the requirements of pleading applicable to the answer
      provided in paragraph (a)(2) of this Rule shall apply to the
      reply. The paragraphs of the reply shall be designated to
      correspond to those of the answer to which they relate.
        (3) Effect of Reply or Failure Thereof: Where a reply is filed,
      every affirmative allegation set out in the answer and not
      expressly admitted or denied in the reply shall be deemed to be
      admitted. Where a reply is not filed, the affirmative allegations
      in the answer will be deemed admitted.
        (4) New Material: Any new material contained in the reply shall
      be deemed to be denied.

-End-

-CITE-
    26 USC APPENDIX Rule 214                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XXI. - DECLARATORY JUDGMENTS

-HEAD-
    Rule 214. Joinder of Issue in Action for Declaratory Judgment

-STATUTE-
      An action for declaratory judgment shall be deemed at issue upon
    the filing of the reply or at the expiration of the time for doing
    so.

-End-

-CITE-
    26 USC APPENDIX Rule 215                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XXI. - DECLARATORY JUDGMENTS

-HEAD-
    Rule 215. Joinder of Parties

-STATUTE-
      (a) Joinder in Retirement Plan Action: The joinder of parties in
    retirement plan actions shall be subject to the following
    requirements:
        (1) Permissive Joinder: Any person who, under Code section
      7476(b)(1), is entitled to commence an action for declaratory
      judgment with respect to the qualification of a retirement plan
      may join in filing a petition with any other such person in such
      an action with respect to the same plan. If the Commissioner has
      issued a notice of determination with respect to the
      qualification of the plan, then any person joining in the
      petition must do so within the period specified in Code section
      7476(b)(5). If more than one petition is filed with respect to
      the qualification of the same retirement plan, then see Rule 141
      (relating to the possibility of consolidating the actions with
      respect to the plan).
        (2) Joinder of Additional Parties: Any party to an action for
      declaratory judgment with respect to the qualification of a
      retirement plan may move to have joined in the action any
      employer who established or maintains the plan, plan
      administrator, or any person in whose absence complete relief
      cannot be accorded among those already parties. Unless otherwise
      permitted by the Court, any such motion must be filed not later
      than 30 days after joinder of issue (see Rule 214). Such motion
      shall be served on the parties to the action (other than the
      movant). See Rule 21(b). The movant shall cause personal service
      to be made on each person sought to be joined by a United States
      marshal or by a deputy marshal, or by any other person who is not
      a party and is not less than 18 years of age, who shall make a
      return of service, see Form 10, Appendix I. Such return of
      service shall be filed with the motion, but failure to do so or
      otherwise to make proof of service does not affect the validity
      of the service. Unless otherwise permitted by the Court, any
      objection to such motion shall be filed within 30 days after the
      service of the motion. The motion will be granted whenever the
      Court finds that in the interests of justice such person should
      be joined. If the motion is granted, such person will thereupon
      become a party to the action, and the Court will enter such
      orders as it deems appropriate as to further pleading and other
      matters. See Rule 50(b) with respect to actions on motions.
        (3) Nonjoinder of Necessary Parties: If the Court determines
      that any person described in subparagraph (2) of this paragraph
      is a necessary party to an action for declaratory judgment and
      that such person has not been joined, then the Court may, on its
      own motion or on the motion of any party or any such person,
      dismiss the action on the ground that the absent person is
      necessary and that justice cannot be accomplished in the absent
      person's absence, or direct that any such person be made a party
      to the action. An order dismissing a case for nonjoinder of a
      necessary party may be conditional or absolute.

      (b) Joinder in Estate Tax Installment Payment Action: The joinder
    of parties in estate tax installment payment actions shall be
    subject to the following requirements:
        (1) Permissive Joinder: Any person who, under Code section
      7479(b)(1), is entitled to commence an action for declaratory
      judgment relating to the eligibility of an estate with respect to
      installment payments under Code section 6166 may join in filing a
      petition with any other such person in such an action with
      respect to such estate. If the Commissioner has issued a notice
      of determination with respect to the eligibility of the estate,
      then any person joining in the petition must do so within the
      period specified in Code section 7479(b)(3). If more than one
      petition is filed with respect to the eligibility of the same
      estate, then see Rule 141 (relating to the possibility of
      consolidating the actions with respect to the estate).
        (2) Joinder of Additional Parties: Any party to an action for
      declaratory judgment relating to the eligibility of an estate
      with respect to installment payments under Code section 6166 may
      move to have joined in the action any executor or any person who
      has assumed an obligation to make payments under Code section
      6166 with respect to such estate. Unless otherwise permitted by
      the Court, any such motion must be filed not later than 30 days
      after joinder of issue. See Rule 214. Such motion shall be served
      on the parties to the action (other than the movant). See Rule
      21(b). The movant shall cause personal service to be made on each
      person sought to be joined by a United States marshal or by a
      deputy marshal, or by any other person who is not a party and is
      not less than 18 years of age, who shall make a return of
      service. See Form 10, Appendix I. Such return of service shall be
      filed with the motion, but failure to do so or otherwise to make
      proof of service does not affect the validity of the service.
      Unless otherwise permitted by the Court, any objection to such
      motion shall be filed within 30 days after the service of the
      motion. The motion will be granted whenever the Court finds that
      in the interests of justice such person should be joined. If the
      motion is granted, such person will thereupon become a party to
      the action, and the Court will enter such orders as it deems
      appropriate as to further pleading and other matters. See Rule
      50(b) with respect to actions on motions.
        (3) Nonjoinder of Necessary Parties: If the Court determines
      that any person described in subparagraph (2) of this paragraph
      is a necessary party to an action for declaratory judgment, or,
      in the case of an action brought by a person described in Code
      section 7479(b)(1)(B), is another such person described in Code
      section 7479(b)(1)(B), and that such person has not been joined,
      then the Court may, on its own motion or on the motion of any
      party or any such person, dismiss the action on the ground that
      the absent person is necessary and that justice cannot be
      accomplished in the absence of such person, or direct that any
      such person be made a party to the action. An order dismissing a
      case for nonjoinder of a necessary party may be conditional or
      absolute.

      (c) Joinder of Parties in Gift Valuation, Governmental
    Obligation, and Exempt Organization Actions: Joinder of parties is
    not permitted in a gift valuation action, in a governmental
    obligation action, or in an exempt organization action. See Code
    secs. 7477(b)(1), 7478(b)(1), 7428(b)(1). With respect to
    consolidation of actions, see Rule 141.

-MISC1-
                        EFFECTIVE DATE OF AMENDMENT                    
      The amendments to par. (b) are effective as to proceedings
    commenced with respect to estates of decedents dying after Aug. 5,
    1997.
      The amendments to par. (c) relating to gift valuation actions are
    effective as to proceedings commenced with respect to gifts made
    after Aug. 5, 1997.

-End-

-CITE-
    26 USC APPENDIX Rule 216                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XXI. - DECLARATORY JUDGMENTS

-HEAD-
    Rule 216. Intervention in Retirement Plan Actions

-STATUTE-
      (a) Who May Intervene: The Pension Benefit Guaranty Corporation
    and, if entitled to intervene pursuant to the provisions of section
    3001(c) of the Employee Retirement Income Security Act of 1974, the
    Secretary of Labor, or either of them, shall be permitted to
    intervene in a retirement plan action in accordance with the
    provisions of Code section 7476.
      (b) Procedure: If either of the persons mentioned in paragraph
    (a) of this Rule desires to intervene, then such person shall file
    a pleading, either a petition in intervention or an answer in
    intervention, not later than 30 days after joinder of issue (see
    Rule 214) unless the Court directs otherwise. All new matters of
    claim or defense in a pleading in intervention shall be deemed
    denied.

-REFTEXT-
                            REFERENCES IN TEXT                        
      Section 3001(c) of the Employee Retirement Income Security Act of
    1974, referred to in par. (a), is classified to section 1201(c) of
    Title 29, Labor.

-End-

-CITE-
    26 USC APPENDIX Rule 217                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XXI. - DECLARATORY JUDGMENTS

-HEAD-
    Rule 217. Disposition of Actions for Declaratory Judgment

-STATUTE-
      (a) General: Disposition of an action for declaratory judgment
    which involves the initial qualification of a retirement plan or
    the initial qualification or classification of an exempt
    organization, a private foundation, or a private operating
    foundation will ordinarily be made on the basis of the
    administrative record, as defined in Rule 210(b)(12). Only with the
    permission of the Court, upon good cause shown, will any party be
    permitted to introduce before the Court any evidence other than
    that presented before the Internal Revenue Service and contained in
    the administrative record as so defined. Disposition of an action
    for declaratory judgment involving a revocation, a gift valuation,
    or the eligibility of an estate with respect to installment
    payments under Code section 6166 may be made on the basis of the
    administrative record alone only where the parties agree that such
    record contains all the relevant facts and that such facts are not
    in dispute. Disposition of a governmental obligation action will be
    made on the basis of the administrative record, augmented by
    additional evidence to the extent that the Court may direct.
      (b) Procedure: (1) Disposition on the Administrative Record:
    Within 30 days after service of the answer, the parties shall file
    with the Court the entire administrative record (or so much thereof
    as either party may deem necessary for a complete disposition of
    the action for declaratory judgment), stipulated as to its
    genuineness. If, however, the parties are unable to file such a
    stipulated administrative record, then, not sooner than 30 days nor
    later than 45 days after service of the answer, the Commissioner
    shall file with the Court the entire administrative record, as
    defined in Rule 210(b)(12), appropriately certified as to its
    genuineness by the Commissioner or by an official authorized to act
    for the Commissioner in such situation. See Rule 212, as to the
    time and place for submission of the action to the Court. The Court
    will thereafter issue an opinion and declaratory judgment in the
    action. In an action involving the initial qualification of a
    retirement plan or the initial qualification or classification of
    an exempt organization, a private foundation, or a private
    operating foundation, the Court's decision will be based upon the
    assumption that the facts as represented in the administrative
    record as so stipulated or so certified are true and upon any
    additional facts as found by the Court if the Court deems that a
    trial is necessary. In an action involving a gift valuation, the
    eligibility of an estate with respect to installment payments under
    Code section 6166, a revocation, or the status of a governmental
    obligation, the Court may, upon the basis of the evidence
    presented, make findings of fact which differ from the
    adminstrative record.
      (2) Other Dispositions Without Trial: In addition, an action for
    declaratory judgment may be decided on a motion for a judgment on
    the pleadings under Rule 120 or on a motion for summary judgment
    under Rule 121 or such an action may be submitted at any time by
    notice of the parties filed with the Court in accordance with Rule
    122.
      (3) Disposition Where Trial is Required: Whenever a trial is
    required in an action for declaratory judgment, such trial shall be
    conducted in accordance with the Rules contained in Title XIV,
    except as otherwise provided in this Title.

-MISC1-
                        EFFECTIVE DATE OF AMENDMENT                    
      The amendments relating to gift valuation actions are effective
    as to proceedings commenced with respect to gifts made after Aug.
    5, 1997; and the amendments relating to estate tax installment
    payment actions are effective as to proceedings commenced with
    respect to estates of decedents dying after Aug. 5, 1997.

-End-

-CITE-
    26 USC APPENDIX Rule 218                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XXI. - DECLARATORY JUDGMENTS

-HEAD-
    Rule 218. Procedure in Actions Heard by a Special Trial Judge of
      the Court

-STATUTE-
      (a) Where Special Trial Judge Is To Make the Decision: When an
    action for declaratory judgment is assigned to a Special Trial
    Judge who is authorized in the order of assignment to make the
    decision, the opinion and proposed decision of the Special Trial
    Judge shall be submitted to and approved by the Chief Judge or by
    another Judge designated by the Chief Judge for that purpose, prior
    to service of the opinion and decision upon the parties.
      (b) Where Special Trial Judge Is Not To Make the Decision: Where
    an action for declaratory judgment is assigned to a Special Trial
    Judge who is not authorized in the order of assignment to make the
    decision, the procedure provided in Rule 183 shall be followed.

-End-

-CITE-
    26 USC APPENDIX TITLE XXII. - DISCLOSURE ACTIONS            01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XXII. - DISCLOSURE ACTIONS

-HEAD-
                     TITLE XXII. - DISCLOSURE ACTIONS                 

-End-

-CITE-
    26 USC APPENDIX Rule 220                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XXII. - DISCLOSURE ACTIONS

-HEAD-
    Rule 220. General

-STATUTE-
      (a) Applicability: The Rules of this Title XXII set forth the
    special provisions which apply to the three types of disclosure
    actions relating to written determinations by the Internal Revenue
    Service and their background file documents, as authorized by Code
    section 6110. They consist of (1) actions to restrain disclosure,
    (2) actions to obtain additional disclosure, and (3) actions to
    obtain disclosure of identity in the case of third party contacts.
    Except as otherwise provided in this Title, the other Rules of
    Practice and Procedure of the Court, to the extent pertinent, are
    applicable to such disclosure actions.
      (b) Definitions: As used in the Rules in this Title - 
        (1) A "written determination" means a ruling, determination
      letter, or technical advice memorandum. See Code sec. 6110(b)(1).
        (2) A "prior written determination" is a written determination
      issued pursuant to a request made before November 1, 1976.
        (3) A "background file document" has the meaning provided in
      Code section 6110(b)(2).
        (4) A "notice of intention to disclose" is the notice described
      in Code section 6110(f)(1).
        (5) "Party" includes a petitioner, the respondent Commissioner
      of Internal Revenue, and any intervenor under Rule 225.
        (6) A "disclosure action" is either an "additional disclosure
      action", an "action to restrain disclosure", or a "third party
      contact action", as follows:
          (A) An "additional disclosure action" is an action to obtain
        disclosure within Code section 6110(f)(4).
          (B) An "action to restrain disclosure" is an action within
        Code section 6110(f)(3) or (h)(4) to prevent any part or all of
        a written determination, prior written determination, or
        background file document from being opened to public
        inspection.
          (C) A "third party contact action" is an action to obtain
        disclosure of the identity of a person to whom a written
        determination pertains in accordance with Code section
        6110(d)(3).

        (7) "Third party contact" means the person described in Code
      section 6110(d)(1) who has communicated with the Internal Revenue
      Service.

      (c) Jurisdictional Requirements: The Court does not have
    jurisdiction of a disclosure action under this Title unless the
    following conditions are satisfied:
        (1) In an additional disclosure action, the petitioner has
      exhausted all administrative remedies available within the
      Internal Revenue Service. See Code sec. 6110(f)(2)(A) and (4)(A).
        (2) In an action to restrain disclosure - 
          (A) The Commissioner has issued a notice of intention to
        disclose or, in the case of a prior written determination, the
        Commissioner has issued public notice in the Federal Register
        that the determination is to be opened to public inspection.
          (B) In the case of a written determination, the petition is
        filed with the Court within 60 days after mailing by the
        Commissioner of a notice of intention to disclose, or, in the
        case of a prior written determination, the petition is filed
        with the Court within 75 days after the date of publication of
        the notice in the Federal Register.
          (C) The petitioner has exhausted all administrative remedies
        available within the Internal Revenue Service. See Code sec.
        6110(f)(2)(B) and (3)(A)(iii).

        (3) In a third party contact action - 
          (A) The Commissioner was required to make a notation on the
        written determination in accordance with Code section
        6110(d)(1).
          (B) A petition is filed within 36 months after the first date
        on which the written determination is open to public
        inspection.

      (d) Form and Style of Papers: All papers filed in a disclosure
    action shall be prepared in the form and style set forth in Rule
    23, except that whenever any party joins or intervenes in the
    action, then thereafter, in addition to the number of copies
    required to be filed under such Rule, an additional copy shall be
    filed for each party who joins or intervenes in the action. In the
    case of anonymous parties, see Rule 227.

-End-

-CITE-
    26 USC APPENDIX Rule 221                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XXII. - DISCLOSURE ACTIONS

-HEAD-
    Rule 221. Commencement of Disclosure Action

-STATUTE-
      (a) Commencement of Action: A disclosure action shall be
    commenced by filing a petition with the Court. See Rule 22,
    relating to the place and manner of filing the petition, and Rule
    32, relating to the form of pleadings.
      (b) Content of Petition: Every petition shall be entitled
    "Petition for Additional Disclosure" or "Petition To Restrain
    Disclosure" or "Petition To Disclose Identity". Subject to the
    provisions of Rule 227, dealing with anonymity, each petition shall
    contain the petitioner's name and address, an appropriate prayer
    for relief, and the signature, mailing address, and telephone
    number of the petitioner or the petitioner's counsel, as well as
    counsel's Tax Court bar number. In addition, each petition shall
    contain the allegations described in paragraph (c), (d), or (e) of
    this Rule.
      (c) Petition in Additional Disclosure Action: The petition in an
    additional disclosure action shall contain:
        (1) A brief description (including any identifying number or
      symbol) of the written determination, prior written
      determination, or background file document, as to which
      petitioner seeks additional disclosure. A copy of any such
      determination or document, as it is then available to the public,
      shall be appended.
        (2) The date of the petitioner's request to the Internal
      Revenue Service for additional disclosure, with a copy of such
      request appended.
        (3) A statement of the Commissioner's disposition of the
      request, with a copy of the disposition appended.
        (4) A statement that the petitioner has exhausted all
      administrative remedies available within the Internal Revenue
      Service.
        (5) In separate lettered subparagraphs, a clear and concise
      statement identifying each portion of the written determination,
      prior written determination, or background file document as to
      which the petitioner seeks additional disclosure together with
      any facts and reasons to support disclosure. See Rule 229 with
      respect to the burden of proof in an additional disclosure
      action.

      (d) Petition in Action To Restrain Disclosure: The petition in an
    action to restrain disclosure shall contain:
        (1) A statement that the petitioner is (A) a person to whom the
      written determination pertains, or (B) a successor in interest,
      executor, or other person authorized by law to act for or on
      behalf of such person, or (C) a person who has a direct interest
      in maintaining the confidentiality of the written determination
      or background file document or portion thereof, or (D) in the
      case of a prior written determination, the person who received
      such prior written determination.
        (2) A statement that the Commissioner has issued a notice of
      intention to disclose with respect to a written determination or
      a background file document, stating the date of mailing of the
      notice of intention to disclose and appending a copy of it to the
      petition, or, in the case of a prior written determination, a
      statement that the Commissioner has issued public notice in the
      Federal Register that the determination is to be opened to public
      inspection, and stating the date and citation of such publication
      in the Federal Register.
        (3) A brief description (including any identifying number or
      symbol) of the written determination, prior written
      determination, or background file document, as to which the
      petitioner seeks to restrain disclosure.
        (4) The date of the petitioner's request to the Internal
      Revenue Service to refrain from disclosure, with a copy of such
      request appended.
        (5) A statement of the Commissioner's disposition of the
      request, with a copy of such disposition appended.
        (6) A statement that the petitioner has exhausted all
      administrative remedies available within the Internal Revenue
      Service.
        (7) In separate lettered subparagraphs, a clear and concise
      statement identifying each portion of the written determination,
      prior written determination, or background file document as to
      which the petitioner seeks to restrain disclosure, together with
      any facts and reasons to support the petitioner's position. See
      Rule 229 with respect to the burden of proof in an action to
      restrain disclosure.

      (e) Petition in Third Party Contact Action: The petition in a
    third party contact action shall contain:
        (1) A brief description (including any identifying number or
      symbol) of the written determination to which the action
      pertains. There shall be appended a copy of such determination,
      and the background file document (if any) reflecting the third
      party contact, as then available to the public.
        (2) The date of the first day that the written determination
      was open to public inspection.
        (3) A statement of the disclosure sought by the petitioner.
        (4) A clear and concise statement of the impropriety alleged to
      have occurred or the undue influence alleged to have been
      exercised with respect to the written determination or on behalf
      of the person whose identity is sought, and the public interest
      supporting any other disclosure. See Rule 229 with respect to the
      burden of proof in a third party contact action.

      (f) Service: For the provisions relating to service of the
    petition and other papers, see Rule 21.
      (g) Anonymity: With respect to anonymous pleading, see Rule 227.

-End-

-CITE-
    26 USC APPENDIX Rule 222                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XXII. - DISCLOSURE ACTIONS

-HEAD-
    Rule 222. Designation of Place of Hearing

-STATUTE-
      At the time of filing a petition in a disclosure action, a
    designation of a place of hearing shall be filed in accordance with
    Rule 140. In addition, the petitioner shall include the date on
    which the petitioner believes the action will be ready for
    submission to the Court and the petitioner's estimate of the time
    required therefor. The Commissioner shall, at the time the answer
    is filed, also set forth in a separate statement the date on which
    the Commissioner expects the action will be ready for submission to
    the Court and an estimate of the time required therefor. An
    intervenor shall likewise furnish such information to the Court in
    a separate statement filed with the intervenor's first pleading in
    the case. After the action is at issue (see Rule 224), it will
    ordinarily, without any further request by the Court for
    information as to readiness for submission, be placed on a calendar
    for submission to the Court. See also Rule 229.

-End-

-CITE-
    26 USC APPENDIX Rule 223                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XXII. - DISCLOSURE ACTIONS

-HEAD-
    Rule 223. Other Pleadings

-STATUTE-
      (a) Answer: (1) Time To Answer or Move: The Commissioner shall
    have 30 days from the date of service of the petition within which
    to file an answer or move with respect to the petition, or, in an
    action for additional disclosure, to file an election not to defend
    pursuant to Code section 6110(f)(4)(B), in which event the
    Commissioner shall be relieved of the obligation of filing an
    answer or any subsequent pleading. With respect to intervention
    when the Commissioner elects not to defend, see Rule 225.
      (2) Form and Content: The answer shall be drawn so that it will
    advise the petitioner and the Court fully of the nature of the
    defense. It shall contain a specific admission or denial of each
    material allegation in the petition. If the Commissioner shall be
    without knowledge or information sufficient to form a belief as to
    the truth of an allegation, then the Commissioner shall so state,
    and such statement shall have the effect of a denial. If the
    Commissioner intends to qualify or to deny only a part of an
    allegation, then the Commissioner shall specify so much of it as is
    true and shall qualify or deny only the remainder. In addition, the
    answer shall contain a clear and concise statement of every ground,
    together with the facts in support thereof on which the
    Commissioner relies and has the burden of proof. Paragraphs of the
    answer shall be designated to correspond to those of the petition
    to which they relate.
      (3) Effect of Answer: Every material allegation set out in the
    petition and not expressly admitted or denied in the answer shall
    be deemed to be admitted.
      (b) Reply: Each petitioner may file a reply or move with respect
    to the answer within 20 days from the date of service of the
    answer. Where a reply is filed, every affirmative allegation set
    out in the answer and not expressly admitted or denied in the
    reply, shall be deemed to be admitted. Where a reply is not filed,
    the affirmative allegations in the answer will be deemed denied.
    Any new material contained in the reply shall be deemed denied.

-End-

-CITE-
    26 USC APPENDIX Rule 224                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XXII. - DISCLOSURE ACTIONS

-HEAD-
    Rule 224. Joinder of Issue

-STATUTE-
      A disclosure action shall be deemed at issue upon the filing of
    the reply or at the expiration of the time for doing so.

-End-

-CITE-
    26 USC APPENDIX Rule 225                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XXII. - DISCLOSURE ACTIONS

-HEAD-
    Rule 225. Intervention

-STATUTE-
      (a) Who May Intervene: The persons to whom notice is required to
    be given by the Commissioner pursuant to Code section 6110(d)(3),
    (f)(3)(B), or (f)(4)(B) shall have the right to intervene in the
    action as to which the notice was given. The Commissioner shall
    append a copy of the petition to any such notice.
      (b) Procedure: If a person desires to intervene, then such person
    shall file an initial pleading, which shall be a petition in
    intervention or an answer in intervention, not later than 30 days
    after mailing by the Commissioner of the notice referred to in
    paragraph (a) of this Rule. In an action for additional disclosure
    where the Commissioner elects not to defend pursuant to Code
    section 6110(f)(4)(B), the Commissioner shall mail to each person,
    to whom the Commissioner has mailed the notice referred to in
    paragraph (a) of this Rule, a notice of the Commissioner's election
    not to defend, and any such person desiring to intervene shall have
    30 days after such mailing within which to file a petition in
    intervention or an answer in intervention. The initial pleading of
    an intervenor, whether a petition or answer, shall show the basis
    for the right to intervene and shall include, to the extent
    appropriate, the same elements as are required for a petition under
    Rule 221 or an answer under Rule 223. An intervenor shall otherwise
    be subject to the same rules of procedure as apply to other
    parties. With respect to anonymous intervention, see Rule 227.

-End-

-CITE-
    26 USC APPENDIX Rule 226                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XXII. - DISCLOSURE ACTIONS

-HEAD-
    Rule 226. Joinder of Parties

-STATUTE-
      The joinder of parties in a disclosure action shall be subject to
    the following requirements:
      (a) Commencement of Action: Any person who meets the requirements
    for commencing such an action may join with any other such person
    in filing a petition with respect to the same written
    determination, prior written determination, or background file
    document. But see Code sec. 6110(f)(3)(B), (h)(4).
      (b) Consolidation of Actions: If more than one petition is filed
    with respect to the same written determination, prior written
    determination, or background file document, then see Rule 141 with
    respect to the consolidation of the actions.

-End-

-CITE-
    26 USC APPENDIX Rule 227                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XXII. - DISCLOSURE ACTIONS

-HEAD-
    Rule 227. Anonymous Parties

-STATUTE-
      (a) Petitioners: A petitioner in an action to restrain disclosure
    relating to either a written determination or a prior written
    determination may file the petition anonymously, if appropriate.
      (b) Intervenors: An intervenor may proceed anonymously, if
    appropriate, in any disclosure action.
      (c) Procedure: A party who proceeds pursuant to this Rule shall
    be designated as "Anonymous." In all cases where a party proceeds
    anonymously pursuant to paragraph (a) or (b) of this Rule, such
    party shall set forth in a separate paper such party's name and
    address and the reasons why such party seeks to proceed
    anonymously. Such separate paper shall be filed with such party's
    initial pleading. Anonymity, where appropriate, shall be preserved
    to the maximum extent consistent with the proper conduct of the
    action. See Rule 13(d), relating to contempt of Court. With respect
    to confidential treatment of pleadings and other papers, see Rule
    228.

-End-

-CITE-
    26 USC APPENDIX Rule 228                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XXII. - DISCLOSURE ACTIONS

-HEAD-
    Rule 228. Confidentiality

-STATUTE-
      (a) Confidentiality: The petition and all other papers submitted
    to the Court in any disclosure action shall be placed and retained
    by the Court in a confidential file and shall not be open to
    inspection unless otherwise permitted by the Court.
      (b) Publicity of Court Proceedings: On order of the Court,
    portions or all of the hearings, testimony, evidence, and reports
    in any action under this Title may be closed to the public or to
    inspection by the public, to the extent deemed by the Court to be
    appropriate in order to preserve the anonymity, privacy, or
    confidentiality of any person involved in an action within Code
    section 6110. See Code sec. 6110(f)(6).

-End-

-CITE-
    26 USC APPENDIX Rule 229                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XXII. - DISCLOSURE ACTIONS

-HEAD-
    Rule 229. Burden of Proof

-STATUTE-
      The burden of proof shall be upon the petitioner as to the
    jurisdictional requirements described in Rule 220(c). As to other
    matters, the burden of proof shall be determined consistently with
    Rule 142(a), subject to the following:
        (a) In an action for additional disclosure, the burden of proof
      as to the issue of whether disclosure should be made shall be on
      the Commissioner and on any other person seeking to deny
      disclosure. See Code sec. 6110(f)(4)(A).
        (b) In an action to restrain disclosure, the burden of proof as
      to the issue of whether disclosure should be made shall be upon
      the petitioner.
        (c) In a third party contact action, the burden of proof shall
      be on the petitioner to establish that one could reasonably
      conclude that an impropriety occurred or undue influence was
      exercised with respect to the written determination by or on
      behalf of the person whose identity is sought.

-End-

-CITE-
    26 USC APPENDIX Rule 229A                                   01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XXII. - DISCLOSURE ACTIONS

-HEAD-
    Rule 229A. Procedure in Actions Heard by a Special Trial Judge of
      the Court

-STATUTE-
      (a) Where Special Trial Judge Is To Make the Decision: If a
    disclosure action is assigned to a Special Trial Judge who is
    authorized in the order of assignment to make the decision, then
    the opinion and proposed decision of the Special Trial Judge shall
    be submitted to and approved by the Chief Judge, or by another
    Judge designated by the Chief Judge for that purpose, prior to
    service of the opinion and decision upon the parties.
      (b) Where Special Trial Judge Is Not To Make the Decision: If a
    disclosure action is assigned to a Special Trial Judge who is not
    authorized in the order of assignment to make the decision, then
    the procedure provided in Rule 183 shall be followed.

-End-

-CITE-
    26 USC APPENDIX TITLE XXIII. - CLAIMS FOR
           LITIGATION AND ADMINISTRATIVE COSTS             01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XXIII. - CLAIMS FOR LITIGATION AND ADMINISTRATIVE COSTS

-HEAD-
       TITLE XXIII. - CLAIMS FOR LITIGATION AND ADMINISTRATIVE COSTS   

-End-

-CITE-
    26 USC APPENDIX Rule 230                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XXIII. - CLAIMS FOR LITIGATION AND ADMINISTRATIVE COSTS

-HEAD-
    Rule 230. General

-STATUTE-
      (a) Applicability: The Rules of this Title XXIII set forth the
    special provisions which apply to claims for reasonable litigation
    and administrative costs authorized by Code section 7430. Except as
    otherwise provided in this Title, the other Rules of Practice and
    Procedure of the Court, to the extent pertinent, are applicable to
    such claims for reasonable litigation and administrative costs. See
    Title XXVI for Rules relating to separate actions for
    administrative costs, authorized by Code section 7430(f)(2).
      (b) Definitions: As used in the Rules in this Title - 
        (1) "Reasonable litigation costs" include the items described
      in Code section 7430(c)(1).
        (2) "Reasonable administrative costs" include the items
      described in Code section 7430(c)(2).
        (3) "Court proceeding" means any action brought in this Court
      in connection with the determination, collection, or refund of
      tax, interest, or penalty.
        (4) "Administrative proceeding" means any procedure or other
      action within the Internal Revenue Service in connection with the
      determination, collection, or refund of tax, interest, or
      penalty.
        (5) In the case of a partnership action, the term "party"
      includes the partner who filed the petition, the tax matters
      partner, and each person who satisfies the requirements of Code
      section 6226(c) and (d) or 6228(a)(4). See Rule 247(a).
        (6) "Attorney's fees" include fees for the services of an
      individual (whether or not an attorney) who is authorized to
      practice before the Court or before the Internal Revenue Service.
      For the procedure for admission to practice before the Court, see
      Rule 200.

-MISC1-
                        EFFECTIVE DATE OF AMENDMENT                    
      The amendment of par. (b)(6) deleting the words "paid or
    incurred" is effective for costs incurred and services performed
    after Jan. 18, 1999.

-End-

-CITE-
    26 USC APPENDIX Rule 231                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XXIII. - CLAIMS FOR LITIGATION AND ADMINISTRATIVE COSTS

-HEAD-
    Rule 231. Claims for Litigation and Administrative Costs

-STATUTE-
      (a) Time and Manner of Claim: (1) Agreed Cases: Where the parties
    have reached a settlement which disposes of all issues in the case
    including litigation and administrative costs, an award of
    reasonable litigation and administrative costs, if any, shall be
    included in the stipulated decision submitted by the parties for
    entry by the Court.
      (2) Unagreed Cases: Where a party has substantially prevailed or
    is treated as the prevailing party in the case of a qualified offer
    made as described in Code section 7430(g), and wishes to claim
    reasonable litigation or administrative costs, and there is no
    agreement as to that party's entitlement to such costs, a claim
    shall be made by motion filed - 
        (A) Within 30 days after the service of a written opinion
      determining the issues in the case;
        (B) Within 30 days after the service of the pages of the
      transcript that contain findings of fact or opinion stated orally
      pursuant to Rule 152 (or a written summary thereof); or
        (C) After the parties have settled all issues in the case other
      than litigation and administrative costs. See paragraphs (b)(3)
      and (c) of this Rule regarding the filing of a stipulation of
      settlement with the motion in such cases.

      (b) Content of Motion: A motion for an award of reasonable
    litigation or administrative costs shall be in writing and shall
    contain the following:
        (1) A statement that the moving party is a party to a Court
      proceeding that was commenced after February 28, 1983;
        (2) If the claim includes a claim for administrative costs, a
      statement that the administrative proceeding was commenced after
      November 10, 1988;
        (3) A statement sufficient to demonstrate that the moving party
      has substantially prevailed with respect to either the amount in
      controversy or the most significant issue or set of issues
      presented, or is treated as the prevailing party in the case of a
      qualified offer made as described in Code section 7430(g), either
      in the Court proceeding or, if the claim includes a claim for
      administrative costs, in the administrative proceeding, including
      a stipulation in the form prescribed by paragraph (c) of this
      Rule as to any settled issues;
        (4) A statement that the moving party meets the net worth
      requirements, if applicable, of section 2412(d)(2)(B) of title
      28, United States Code (as in effect on October 22, 1986), which
      statement shall be supported by an affidavit executed by the
      moving party and not by counsel for the moving party;
        (5) A statement that the moving party has exhausted the
      administrative remedies available to such party within the
      Internal Revenue Service;
        (6) A statement that the moving party has not unreasonably
      protracted the Court proceeding and, if the claim includes a
      claim for administrative costs, the administrative proceeding;
        (7) A statement of the specific litigation and administrative
      costs for which the moving party claims an award, supported by an
      affidavit in the form prescribed in paragraph (d) of this Rule;
        (8) If the moving party requests a hearing on the motion, a
      statement of the reasons why the motion cannot be disposed of by
      the Court without a hearing (see Rule 232(a)(2) regarding the
      circumstances in which the Court will direct a hearing); and
        (9) An appropriate prayer for relief.

      (c) Stipulation as to Settled Issues: If some or all of the
    issues in a case (other than litigation and administrative costs)
    have been settled by the parties, then a motion for an award of
    reasonable litigation or administrative costs shall be accompanied
    by a stipulation, signed by the parties or by their counsel,
    setting forth the terms of the settlement as to each such issue
    (including the amount of tax involved). A stipulation of settlement
    shall be binding upon the parties unless otherwise permitted by the
    Court or agreed upon by those parties.
      (d) Affidavit in Support of Costs Claimed: A motion for an award
    of reasonable litigation or administrative costs shall be
    accompanied by a detailed affidavit by the moving party or counsel
    for the moving party which sets forth distinctly the nature and
    amount of each item of costs for which an award is claimed.
      (e) Qualified Offer: If a qualified offer was made by the moving
    party as described in Code section 7430(g), then a motion for award
    of reasonable litigation or administrative costs shall be
    accompanied by a copy of such offer.

-MISC1-
                        EFFECTIVE DATE OF AMENDMENT                    
      The amendments to pars. (a)(2), (b)(3), and (d) and the amendment
    adding par. (e) are effective with respect to costs incurred and
    services performed after Jan. 18, 1999.

-End-

-CITE-
    26 USC APPENDIX Rule 232                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XXIII. - CLAIMS FOR LITIGATION AND ADMINISTRATIVE COSTS

-HEAD-
    Rule 232. Disposition of Claims for Litigation and Administrative
      Costs

-STATUTE-
      (a) General: A motion for reasonable litigation or administrative
    costs may be disposed of in one or more of the following ways, in
    the discretion of the Court:
        (1) The Court may take action after the Commissioner's written
      response to the motion is filed. (See paragraph (b)).
        (2) After the Commissioner's response is filed, the Court may
      direct that the moving party file a reply to the Commissioner's
      response. Additionally, the Court may direct a hearing, which
      will be held at a location that serves the convenience of the
      parties and the Court. A motion for reasonable litigation or
      administrative costs ordinarily will be disposed of without a
      hearing unless it is clear from the motion, the Commissioner's
      written response, and the moving party's reply that there is a
      bona fide factual dispute that cannot be resolved without an
      evidentiary hearing.

      (b) Response by the Commissioner: The Commissioner shall file a
    written response within 60 days after service of the motion. The
    Commissioner's response shall contain the following:
        (1) A clear and concise statement of each reason why the
      Commissioner alleges that the position of the Commissioner in the
      Court proceeding and, if the claim includes a claim for
      administrative costs, in the administrative proceeding, was
      substantially justified, and a statement of the facts on which
      the Commissioner relies to support each of such reasons;
        (2) A statement whether the Commissioner agrees that the moving
      party has substantially prevailed with respect to either the
      amount in controversy or the most significant issue or set of
      issues presented, or is treated as the prevailing party in the
      case of a qualified offer made as described in Code section
      7430(g), either in the Court proceeding or, if the claim includes
      a claim for administrative costs, in the administrative
      proceeding;
        (3) A statement whether the Commissioner agrees that the moving
      party meets the net worth requirements, if applicable, as
      provided by law;
        (4) A statement whether the Commissioner agrees that the moving
      party has exhausted the administrative remedies available to such
      party within the Internal Revenue Service;
        (5) A statement whether the Commissioner agrees that the moving
      party has not unreasonably protracted the Court proceeding and
      (if the claim includes a claim for administrative costs) the
      administrative proceeding;
        (6) A statement whether the Commissioner agrees that the
      amounts of costs claimed are reasonable; and
        (7) The basis for the Commissioner's disagreeing with any such
      allegations by the moving party.

    If the Commissioner agrees with the moving party's request for a
    hearing, or if the Commissioner requests a hearing, then such
    response shall include a statement of the Commissioner's reasons
    why the motion cannot be disposed of without a hearing.
      (c) Conference Required: After the date for filing the
    Commissioner's written response and prior to the date for filing a
    reply, if one is required by the Court, counsel for the
    Commissioner and the moving party or counsel for the moving party
    shall confer and attempt to reach an agreement as to each of the
    allegations by the parties. The Court expects that, at such
    conference, the moving party or counsel for the moving party shall
    make available to counsel for the Commissioner substantially the
    same information relating to any claim for attorney's fees which,
    in the absence of an agreement, the moving party would be required
    to file with the Court pursuant to paragraph (d) of this Rule.
      (d) Additional Affidavit: Where the Commissioner's response
    indicates that the Commissioner and the moving party are unable to
    agree as to the amount of attorney's fees that is reasonable,
    counsel for the moving party shall, within 30 days after service of
    the Commissioner's response, file an additional affidavit which
    shall include:
        (1) A detailed summary of the time expended by each individual
      for whom fees are sought, including a description of the nature
      of the services performed during each period of time summarized.
      Each such individual is expected to maintain contemporaneous,
      complete, and standardized time records which accurately reflect
      the work done by such individual. Where the reasonableness of the
      hours claimed becomes an issue, counsel is expected to make such
      time records available for inspection by the Court or by counsel
      for the Commissioner upon request.
        (2) The customary fee for the type of work involved. Counsel
      shall provide specific evidence of the prevailing community rate
      for the type of work involved as well as specific evidence of
      counsel's actual billing practice during the time period
      involved. Counsel may establish the prevailing community rate by
      affidavits of other counsel with similar qualifications reciting
      the precise fees they have received from clients in comparable
      cases, by evidence of recent fees awarded by the courts or
      through settlement to counsel of comparable reputation and
      experience performing similar work, or by reliable legal
      publications.
        (3) A description of the fee arrangement with the client. If
      any part of the fee is payable only on condition that the Court
      award such fee, the description shall specifically so state.
        (4) The preclusion of other employment by counsel, if any, due
      to acceptance of the case.
        (5) Any time limitations imposed by the client or by the
      circumstances.
        (6) Any other problems resulting from the acceptance of the
      case.
        (7) The professional qualifications and experience of each
      individual for whom fees are sought.
        (8) The nature and length of the professional relationship with
      the client.
        (9) Awards in similar cases, if any.
        (10) A statement whether there is a special factor, such as the
      limited availability of qualified attorneys for the case, the
      difficulty of the issues presented in the case, or the local
      availability of tax expertise, to justify a rate in excess of the
      rate otherwise permitted for the services of attorneys under Code
      section 7430(c)(1).
        (11) Any other information counsel believes will assist the
      Court in evaluating counsel's claim, which may include, but shall
      not be limited to, information relating to the novelty and
      difficulty of the questions presented, the skill required to
      perform the legal services properly, and any efforts to settle
      the case.

      Where there are several counsel of record, all of whom are
    members of or associated with the same firm, an affidavit filed by
    first counsel of record or that counsel's designee (see Rule
    21(b)(2)) shall satisfy the requirements of this paragraph, and an
    affidavit by each counsel of record shall not be required.
      (e) Burden of Proof: The moving party shall have the burden of
    proving that the moving party has substantially prevailed or is
    treated as the prevailing party in the case of a qualified offer
    made as described in Code section 7430(g), that the moving party
    has exhausted the administrative remedies available to the moving
    party within the Internal Revenue Service, that the moving party
    has not unreasonably protracted the Court proceeding or, if the
    claim includes a claim for administrative costs, the administrative
    proceeding, that the moving party meets the net worth requirements,
    if applicable, as provided by law, that the amount of costs claimed
    is reasonable, and that the moving party has substantially
    prevailed with respect to either the amount in controversy or the
    most significant issue or set of issues presented either in the
    Court proceeding or, if the claim includes a claim for
    administrative costs, in the administrative proceeding; except that
    the moving party shall not be treated as the prevailing party if
    the Commissioner establishes that the position of the Commissioner
    was substantially justified. See Code sec. 7430(c)(4)(B).
      (f) Disposition: The Court's disposition of a motion for
    reasonable litigation or administrative costs shall be included in
    the decision entered in the case. Where the Court in its opinion
    states that the decision will be entered under Rule 155, or where
    the parties have settled all of the issues other than litigation
    and administrative costs, the Court will issue an order granting or
    denying the motion and determining the amount of reasonable
    litigation and administrative costs, if any, to be awarded. The
    parties, or either of them, shall thereafter submit a proposed
    decision including an award of any such costs, or a denial thereof,
    for entry by the Court.

-MISC1-
                        EFFECTIVE DATE OF AMENDMENT                    
      The amendments to pars. (b)(2), (d)(10), and (e) are effective
    with respect to costs incurred and services performed after Jan.
    18, 1999.

-End-

-CITE-
    26 USC APPENDIX Rule 233                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XXIII. - CLAIMS FOR LITIGATION AND ADMINISTRATIVE COSTS

-HEAD-
    Rule 233. Miscellaneous

-STATUTE-
      For provisions prohibiting the inclusion of a claim for
    reasonable litigation and administrative costs in the petition, see
    Rule 34(b) (petition in a deficiency or liability action), Rule
    211(b) (petition in a declaratory judgment action), Rules 241(c)
    and 301(c) (petition in a partnership action), Rule 291(c)
    (petition in an employment status action), Rule 321(b) (petition in
    an action for determination of relief from joint and several
    liability on a joint return), and Rule 331(b) (petition in a lien
    or levy action). For provisions regarding discovery, see Rule
    70(a)(2). For provisions prohibiting the introduction of evidence
    regarding a claim for reasonable litigation or administrative costs
    at the trial of the case, see Rule 143(a).

-End-

-CITE-
    26 USC APPENDIX TITLE XXIV. - PARTNERSHIP
           ACTIONS                                         01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XXIV. - PARTNERSHIP ACTIONS

-HEAD-
                     TITLE XXIV. - PARTNERSHIP ACTIONS                 

-End-

-CITE-
    26 USC APPENDIX Rule 240                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XXIV. - PARTNERSHIP ACTIONS

-HEAD-
    Rule 240. General

-STATUTE-
      (a) Applicability: The Rules of this Title XXIV set forth the
    special provisions which apply to actions for readjustment of
    partnership items under Code section 6226 and actions for
    adjustment of partnership items under Code section 6228. Except as
    otherwise provided in this Title, the other Rules of Practice and
    Procedure of the Court, to the extent pertinent, are applicable to
    such partnership actions.
      (b) Definitions: As used in the Rules in this Title - 
        (1) The term "partnership" means a partnership as defined in
      Code section 6231(a)(1).
        (2) A "partnership action" is either an "action for
      readjustment of partnership items" under Code section 6226 or an
      "action for adjustment of partnership items" under Code section
      6228.
        (3) The term "partnership item" means any item described in
      Code section 6231(a)(3).
        (4) The term "tax matters partner" means the person who is the
      tax matters partner under Code section 6231(a)(7) and who under
      these Rules is responsible for keeping each partner fully
      informed of the partnership action. See Code secs. 6223(g) and
      6230(l).
        (5) A "notice of final partnership administrative adjustment"
      is the notice described in Code section 6223(a)(2).
        (6) The term "administrative adjustment request" means a
      request for an administrative adjustment of partnership items
      filed by the tax matters partner on behalf of the partnership
      under Code section 6227(b).
        (7) The term "partner" means a person who was a partner as
      defined in Code section 6231(a)(2) at any time during any
      partnership taxable year at issue in a partnership action.
        (8) The term "notice partner" means a person who is a notice
      partner under Code section 6231(a)(8).
        (9) The term "5-percent group" means a 5-percent group as
      defined in Code section 6231(a)(11).

      (c) Jurisdictional Requirements: The Court does not have
    jurisdiction of a partnership action under this Title unless the
    following conditions are satisfied:
        (1) Actions for Readjustment of Partnership Items: (A) The
      Commissioner has issued a notice of final partnership
      administrative adjustment. See Code sec. 6226(a) and (b).
        (B) A petition for readjustment of partnership items is filed
      with the Court by the tax matters partner within the period
      specified in Code section 6226(a), or by a partner other than the
      tax matters partner subject to the conditions and within the
      period specified in Code section 6226(b).
        (2) Actions for Adjustment of Partnership Items: (A) The
      Commissioner has not allowed all or some of the adjustments
      requested in an administrative adjustment request. See Code
      section 6228(a).
        (B) A petition for adjustment of partnership items is filed
      with the Court by the tax matters partner subject to the
      conditions and within the period specified in Code section
      6228(a)(2) and (3).

      (d) Form and Style of Papers: All papers filed in a partnership
    action shall be prepared in the form and style set forth in Rule
    23, except that the caption shall state the name of the partnership
    and the full name and surname of any partner filing the petition
    and shall indicate whether such partner is the tax matters partner,
    as for example, "ABC Partnership, Mary Doe, Tax Matters Partner,
    Petitioner" or "ABC Partnership, Richard Roe, A Partner Other Than
    the Tax Matters Partner, Petitioner".

-REFTEXT-
                            REFERENCES IN TEXT                        
      Code section 6227(b), referred to in par. (b)(6), was
    redesignated section 6227(c) by Pub. L. 105-34, title XII, Sec.
    1236(a), Aug. 5, 1997, 111 Stat. 1025.

-End-

-CITE-
    26 USC APPENDIX Rule 241                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XXIV. - PARTNERSHIP ACTIONS

-HEAD-
    Rule 241. Commencement of Partnership Action

-STATUTE-
      (a) Commencement of Action: A partnership action shall be
    commenced by filing a petition with the Court. See Rule 20,
    relating to commencement of case; Rule 22, relating to the place
    and manner of filing the petition; Rule 32, relating to form of
    pleadings; Rule 34(d), relating to number of copies to be filed;
    and Rule 240(d), relating to caption of papers.
      (b) Content of Petition: Each petition shall be entitled either
    "Petition for Readjustment of Partnership Items under Code Section
    6226" or "Petition for Adjustment of Partnership Items under Code
    Section 6228". Each such petition shall contain the allegations
    described in paragraph (c) of this Rule, and the allegations
    described in paragraph (d) or (e) of this Rule.
      (c) All Petitions: All petitions in partnership actions shall
    contain the following:
        (1) The name and address of the petitioner.
        (2) The name, employer identification number, and principal
      place of business of the partnership at the time the petition is
      filed.
        (3) The City and State of the office of the Internal Revenue
      Service with which the partnership's return for the period in
      controversy was filed.

    A claim for reasonable litigation or administrative costs shall not
    be included in the petition in a partnership action. For the
    requirements as to claims for reasonable litigation or
    administrative costs, see Rule 231.
      (d) Petition for Readjustment of Partnership Items: In addition
    to including the information specified in paragraph (c) of this
    Rule, a petition for readjustment of partnership items shall also
    contain:
        (1) All Petitions: All petitions for readjustment of
      partnership items shall contain:
          (A) The date of the notice of final partnership
        administrative adjustment and the City and State of the office
        of the Internal Revenue Service which issued the notice.
          (B) The year or years or other periods for which the notice
        of final partnership administrative adjustment was issued.
          (C) Clear and concise statements of each and every error
        which the petitioner alleges to have been committed by the
        Commissioner in the notice of final partnership administrative
        adjustment. The assignments of error shall include issues in
        respect of which the burden of proof is on the Commissioner.
        Any issues not raised in the assignments of error, or in the
        assignments of error in any amendment to the petition, shall be
        deemed to be conceded. Each assignment of error shall be set
        forth in a separately lettered subparagraph.
          (D) Clear and concise lettered statements of the facts on
        which the petitioner bases the assignments of error, except
        with respect to those assignments of error as to which the
        burden of proof is on the Commissioner.
          (E) A prayer setting forth relief sought by the petitioner.
          (F) The signature, mailing address, and telephone number of
        each petitioner or each petitioner's counsel, as well as
        counsel's Tax Court bar number.
          (G) A copy of the notice of final partnership administrative
        adjustment, which shall be appended to the petition, and with
        which there shall be included so much of any statement
        accompanying the notice as is material to the issues raised by
        the assignments of error. If the notice of final partnership
        administrative adjustment or any accompanying statement
        incorporates by reference any prior notices, or other material
        furnished by the Internal Revenue Service, such parts thereof
        as are material to the assignments of error likewise shall be
        appended to the petition.

        (2) Petitions by Tax Matters Partner: In addition to including
      the information specified in paragraph (d)(1) of this Rule, a
      petition filed by a tax matters partner shall also contain a
      separate numbered paragraph stating that the pleader is the tax
      matters partner.
        (3) Petitions by Other Partners: In addition to including the
      information specified in paragraph (d)(1) of this Rule, a
      petition filed by a partner other than the tax matters partner
      shall also contain:
          (A) A separate numbered paragraph stating that the pleader is
        a notice partner or a representative of a 5-percent group. See
        Code sec. 6226(b)(1).
          (B) A separate numbered paragraph setting forth facts
        establishing that the pleader satisfies the requirements of
        Code section 6226(d).
          (C) A separate numbered paragraph stating the name and
        current address of the tax matters partner.
          (D) A separate numbered paragraph stating that the tax
        matters partner has not filed a petition for readjustment of
        partnership items within the period specified in Code section
        6226(a).

      (e) Petition for Adjustment of Partnership Items: In addition to
    including the information specified in paragraph (c) of this Rule,
    a petition for adjustment of partnership items shall also contain:
        (1) A statement that the petitioner is the tax matters partner.
        (2) The date that the administrative adjustment request was
      filed and other proper allegations showing jurisdiction in the
      Court in accordance with the requirements of Code section
      6228(a)(1) and (2).
        (3) The year or years or other periods to which the
      administrative adjustment request relates.
        (4) The City and State of the office of the Internal Revenue
      Service with which the administrative adjustment request was
      filed.
        (5) A clear and concise statement describing each partnership
      item on the partnership return that is sought to be changed, and
      the basis for each such requested change. Each such statement
      shall be set forth in a separately lettered subparagraph.
        (6) Clear and concise lettered statements of the facts on which
      the petitioner relies in support of such requested changes in
      treatment of partnership items.
        (7) A prayer setting forth relief sought by the petitioner.
        (8) The signature, mailing address, and telephone number of the
      petitioner or the petitioner's counsel, as well as counsel's Tax
      Court bar number.
        (9) A copy of the administrative adjustment request shall be
      appended to the petition.

      (f) Notice of Filing: (1) Petitions by Tax Matters Partner:
    Within 5 days after receiving the Notification of Receipt of
    Petition from the Court, the tax matters partner shall serve notice
    of the filing of the petition on each partner in the partnership as
    required by Code section 6223(g). Said notice shall include the
    docket number assigned to the case by the Court (see Rule 35) and
    the date the petition was served by the Clerk on the Commissioner.
      (2) Petitions by Other Partners: Within 5 days after receiving
    the Notification of Receipt of Petition from the Court, the
    petitioner shall serve a copy of the petition on the tax matters
    partner, and at the same time notify the tax matters partner of the
    docket number assigned to the case by the Court (see Rule 35) and
    the date the petition was served by the Clerk on the Commissioner.
    Within 5 days after receiving a copy of the petition and the
    aforementioned notification from the petitioner, the tax matters
    partner shall serve notice of the filing of the petition on each
    partner in the partnership as required by Code section 6223(g).
    Said notice shall include the docket number assigned to the case by
    the Court and the date the petition was served by the Clerk on the
    Commissioner.
      (g) Copy of Petition To Be Provided All Partners: Upon request by
    any partner in the partnership as referred to in Code section
    6231(a)(2)(A), the tax matters partner shall, within 10 days of
    receipt of such request, make available to such partner a copy of
    any petition filed by the tax matters partner or by any other
    partner.
      (h) Joinder of Parties: (1) Permissive Joinder: A separate
    petition shall be filed with respect to each notice of final
    partnership administrative adjustment or each administrative
    adjustment request issued to separate partnerships. However, a
    single petition for readjustment of partnership items or petition
    for adjustment of partnership items may be filed seeking
    readjustments or adjustments of partnership items with respect to
    more than one notice of final partnership administrative adjustment
    or administrative adjustment request if the notices or requests
    pertain to the same partnership. For the procedures to be followed
    by partners who wish to intervene or participate in a partnership
    action, see Rule 245.
      (2) Severance or Other Orders: With respect to a case based upon
    multiple notices of final partnership administrative adjustment or
    administrative adjustment requests, the Court may order a severance
    and a separate case to be maintained with respect to one or more of
    such notices or requests whenever it appears to the Court that
    proceeding separately is in furtherance of convenience, or to avoid
    prejudice, or when separate trials will be conducive to expedition
    or economy.

-End-

-CITE-
    26 USC APPENDIX Rule 242                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XXIV. - PARTNERSHIP ACTIONS

-HEAD-
    Rule 242. Designation of Place of Trial

-STATUTE-
      At the time of filing a petition in a partnership action, a
    designation of place of trial shall be filed in accordance with
    Rule 140.

-End-

-CITE-
    26 USC APPENDIX Rule 243                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XXIV. - PARTNERSHIP ACTIONS

-HEAD-
    Rule 243. Other Pleadings

-STATUTE-
      (a) Answer: The Commissioner shall file an answer or shall move
    with respect to the petition within the periods specified in and in
    accordance with the provisions of Rule 36.
      (b) Reply: For provisions relating to the filing of a reply, see
    Rule 37.

-End-

-CITE-
    26 USC APPENDIX Rule 244                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XXIV. - PARTNERSHIP ACTIONS

-HEAD-
    Rule 244. Joinder of Issue in Partnership Action

-STATUTE-
      A partnership action shall be deemed at issue upon the later of:
        (1) the time provided by Rule 38, or
        (2) the expiration of the period within which a notice of
      election to intervene or to participate may be filed under Rule
      245(a) or (b).

-End-

-CITE-
    26 USC APPENDIX Rule 245                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XXIV. - PARTNERSHIP ACTIONS

-HEAD-
    Rule 245. Intervention and Participation

-STATUTE-
      (a) Tax Matters Partner: The tax matters partner may intervene in
    an action for readjustment of partnership items brought by another
    partner or partners by filing a notice of election to intervene
    with the Court. Such notice shall state that the intervenor is the
    tax matters partner and shall be filed within 90 days from the date
    of service of the petition by the Clerk on the Commissioner. See
    Code sec. 6226(b)(2) and Rule 241(d)(3).
      (b) Other Partners: Any other partner who satisfies the
    requirements of Code section 6226(d) or 6228(a)(4)(B) may
    participate in the action by filing a notice of election to
    participate with the Court. Such notice shall set forth facts
    establishing that such partner satisfies the requirements of Code
    section 6226(d) in the case of an action for readjustment of
    partnership items or Code section 6228(a)(4)(B) in the case of an
    action for adjustment of partnership items and shall be filed
    within 90 days from the date of service of the petition by the
    Clerk on the Commissioner. A single notice may be filed by two or
    more partners; however, each such partner must satisfy all
    requirements of this paragraph in order for the notice to be
    treated as filed by or for that partner.
      (c) Enlargement of Time: The Court may grant leave to file a
    notice of election to intervene or a notice of election to
    participate out of time upon a showing of sufficient cause.
      (d) Pleading: No assignment of error, allegation of fact, or
    other statement in the nature of a pleading shall be included in a
    notice of election to intervene or notice of election to
    participate. As to the form and content of a notice of election to
    intervene and a notice of election to participate, see Appendix I,
    Forms 11 and 12, respectively.
      (e) Amendments to the Petition: A party other than the petitioner
    who is authorized to raise issues not raised in the petition may do
    so by filing an amendment to the petition. Such an amendment may be
    filed, without leave of Court, at any time within the period
    specified in Rule 245(b). Otherwise, such an amendment may be filed
    only by leave of Court. See Rule 36(a) for time for responding to
    amendments to the petition.

-End-

-CITE-
    26 USC APPENDIX Rule 246                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XXIV. - PARTNERSHIP ACTIONS

-HEAD-
    Rule 246. Service of Papers

-STATUTE-
      (a) Petitions: All petitions shall be served by the Clerk on the
    Commissioner.
      (b) Papers Issued by the Court: All papers issued by the Court
    shall be served by the Clerk on the Commissioner, the tax matters
    partner (whether or not the tax matters partner is a participating
    partner), and all other participating partners.
      (c) All Other Papers: All other papers required to be served (see
    Rule 21(a)) shall be served by the parties filing such papers.
    Whenever a paper (other than a petition) is required by these Rules
    to be filed with the Court, the original paper shall be filed with
    the Court with certificates by the filing party or the filing
    party's counsel that service of the paper has been made on each of
    the other parties set forth in paragraph (b) of this Rule or on
    such other parties' counsel. The Court may return without filing
    documents that are not accompanied by certificates of service
    required by this Rule.

-End-

-CITE-
    26 USC APPENDIX Rule 247                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XXIV. - PARTNERSHIP ACTIONS

-HEAD-
    Rule 247. Parties

-STATUTE-
      (a) In General: For purposes of this title of these Rules, the
    Commissioner, the partner who filed the petition, the tax matters
    partner, and each person who satisfies the requirements of Code
    section 6226(c) and (d) or 6228(a)(4) shall be treated as parties
    to the action.
      (b) Participating Partners: Participating partners are the
    partner who filed the petition and such other partners who have
    filed either a notice of election to intervene or a notice of
    election to participate in accordance with the provisions of Rule
    245. See Code secs. 6226(c) and 6228(a)(4)(A).

-End-

-CITE-
    26 USC APPENDIX Rule 248                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XXIV. - PARTNERSHIP ACTIONS

-HEAD-
    Rule 248. Settlement Agreements

-STATUTE-
      (a) Consent by the Tax Matters Partner to Entry of Decision: A
    stipulation consenting to entry of decision executed by the tax
    matters partner and filed with the Court shall bind all parties.
    The signature of the tax matters partner constitutes a certificate
    by the tax matters partner that no party objects to entry of
    decision. See Rule 251.
      (b) Settlement or Consistent Agreements Entered Into by All
    Participating Partners or No Objection by Participating Partners:
      (1) After the expiration of the time within which to file a
    notice of election to intervene or to participate under Rule 245(a)
    or (b), the Commissioner shall move for entry of decision, and
    shall submit a proposed form of decision with such motion, if - 
        (A) all of the participating partners have entered into a
      settlement agreement or consistent agreement with the
      Commissioner, or all of such partners do not object to the
      granting of the Commissioner's motion for entry of decision, and
        (B) the tax matters partner (if a participating partner) agrees
      to the proposed decision in the case but does not certify that no
      party objects to the granting of the Commissioner's motion for
      entry of decision.

      (2) Within 3 days from the date on which the Commissioner's
    motion for entry of decision is filed with the Court, the
    Commissioner shall serve on the tax matters partner a certificate
    showing the date on which the Commissioner's motion was filed with
    the Court.
      (3) Within 3 days after receiving the Commissioner's certificate,
    the tax matters partner shall serve on all other parties to the
    action other than the participating partners, a copy of the
    Commissioner's motion for entry of decision, a copy of the proposed
    decision, a copy of the Commissioner's certificate showing the date
    on which the Commissioner's motion was filed with the Court, and a
    copy of this Rule.
      (4) If any party objects to the granting of the Commissioner's
    motion for entry of decision, then that party shall, within 60 days
    from the date on which the Commissioner's motion was filed with the
    Court, file a motion for leave to file a notice of election to
    intervene or to participate, accompanied by a separate notice of
    election to intervene or a separate notice of election to
    participate, as the case may be. If no such motion is filed with
    the Court within such period, or if the Court should deny such
    motion, then the Court may enter the proposed decision as its
    decision in the partnership action. See Code secs. 6226(f) and
    6228(a)(5); see also Rule 245, relating to intervention and
    participation, and Rule 251, relating to decisions.
      (c) Other Settlement and Consistent Agreements: If a settlement
    agreement or consistent agreement is not within the scope of
    paragraph (b) of this Rule, then - 
        (1) in the case of a participating partner, the Commissioner
      shall promptly file with the Court a notice of settlement
      agreement or notice of consistent agreement, whichever may be
      appropriate, that identifies the participating partner or
      partners who have entered into the settlement agreement or
      consistent agreement; and
        (2) in the case of any partner who enters into a settlement
      agreement, the Commissioner shall, within 7 days after the
      settlement agreement is executed by both the partner and the
      Commissioner, serve on the tax matters partner a statement which
      sets forth - 
          (A) the identity of the party or parties to the settlement
        agreement and the date of the agreement;
          (B) the year or years to which the settlement agreement
        relates; and
          (C) the terms of the settlement as to each partnership item
        and the allocation of such items among the partners.

    Within 7 days after receiving the statement required by this
    subparagraph, the tax matters partner shall serve on all parties to
    the action a copy of the statement.

-End-

-CITE-
    26 USC APPENDIX Rule 249                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XXIV. - PARTNERSHIP ACTIONS

-HEAD-
    Rule 249. Action for Adjustment of Partnership Items Treated as
      Action for Readjustment of Partnership Items

-STATUTE-
      (a) Amendment to Petition: If, after the filing of a petition for
    adjustment of partnership items (see Code section 6228(a) and Rule
    241(a)) but before the hearing of such petition, the Commissioner
    mails to the tax matters partner a notice of final partnership
    administrative adjustment for the partnership taxable year to which
    the petition relates, then such petition shall be treated as a
    petition in an action for readjustment of the partnership items to
    which such notice relates. The petitioner, within 90 days after the
    date on which the notice of final partnership administrative
    adjustment is mailed to the tax matters partner, shall file an
    amendment to the petition, setting forth every error which the
    petitioner alleges to have been committed by the Commissioner in
    the notice of final partnership administrative adjustment, and the
    facts on which the petitioner bases the assignments of error. A
    copy of the notice of final partnership administrative adjustment
    shall be appended to the amendment to the petition. On or before
    the day the amendment to petition is delivered to the Court, or, if
    the amendment to petition is mailed to the Court, on or before the
    day of mailing, the tax matters partner shall serve notice of the
    filing of the amendment to petition on each partner in the
    partnership as required by Code section 6223(g).
      (b) Participation: Any partner who has filed a timely notice of
    election to participate in the action for adjustment of partnership
    items shall be deemed to have elected to participate in the action
    for readjustment of partnership items and need not file another
    notice of election to do so. Any other partner may participate in
    the action by filing a notice of election to participate within 90
    days from the date of filing of the amendment to petition. See Rule
    245.

-End-

-CITE-
    26 USC APPENDIX Rule 250                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XXIV. - PARTNERSHIP ACTIONS

-HEAD-
    Rule 250. Appointment and Removal of the Tax Matters Partner

-STATUTE-
      (a) Appointment of Tax Matters Partner: If, at the time of
    commencement of a partnership action by a partner other than the
    tax matters partner, the tax matters partner is not identified in
    the petition, then the Court will take such action as may be
    necessary to establish the identity of the tax matters partner or
    to effect the appointment of a tax matters partner.
      (b) Removal of Tax Matters Partner: After notice and opportunity
    to be heard, (1) the Court may for cause remove a partner as the
    tax matters partner and (2) if the tax matters partner is removed
    by the Court, or if a partner's status as the tax matters partner
    is terminated for reason other than removal by the Court, then the
    Court may appoint another partner as the tax matters partner if the
    partnership fails to designate a successor tax matters partner
    within such period as the Court may direct.

-End-

-CITE-
    26 USC APPENDIX Rule 251                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XXIV. - PARTNERSHIP ACTIONS

-HEAD-
    Rule 251. Decisions

-STATUTE-
      A decision entered by the Court in a partnership action shall be
    binding on all parties. For the definition of parties, see Rule
    247(a).

-End-

-CITE-
    26 USC APPENDIX TITLE XXV. - SUPPLEMENTAL
           PROCEEDINGS                                     01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XXV. - SUPPLEMENTAL PROCEEDINGS

-HEAD-
                   TITLE XXV. - SUPPLEMENTAL PROCEEDINGS               

-End-

-CITE-
    26 USC APPENDIX Rule 260                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XXV. - SUPPLEMENTAL PROCEEDINGS

-HEAD-
    Rule 260. Proceeding To Enforce Overpayment Determination

-STATUTE-
      (a) Commencement of Proceeding: (1) How Proceeding Is Commenced:
    A proceeding to enforce an overpayment determined by the Court
    under Code section 6512(b)(1) shall be commenced by filing a motion
    with the Court. The petitioner shall place on the motion the same
    docket number as that of the action in which the Court determined
    the overpayment.
      (2) When Proceeding May Be Commenced: A proceeding under this
    Rule may not be commenced before the expiration of 120 days after
    the decision of the Court determining the overpayment has become
    final within the meaning of Code section 7481(a).
      (b) Content of Motion: A motion to enforce an overpayment
    determination filed pursuant to this Rule shall contain the
    following:
        (1) The petitioner's identification number (e.g., Social
      Security number or employer identification number) and current
      mailing address.
        (2) A statement whether any dispute exists between the parties
      regarding either the fact or amount of interest payable in
      respect of the overpayment determined by the Court and, if such a
      dispute exists, clear and concise lettered statements of the
      facts regarding the dispute and the petitioner's position in
      respect of each disputed matter.
        (3) A copy of the Court's decision which determined the
      overpayment, together with a copy of any stipulation referred to
      therein and any computation filed pursuant to Rule 155 setting
      forth the amount and date of each payment made by the petitioner.
        (4) A copy of the petitioner's written demand on the
      Commissioner to refund the overpayment determined by the Court,
      together with interest as provided by law; this demand shall have
      been made not less than 60 days before the filing of the motion
      under this Rule and shall have been made on the Commissioner
      through the Commissioner's last counsel of record in the action
      in which the Court determined the overpayment which the
      petitioner now seeks to enforce by this motion.
        (5) If the petitioner requests an evidentiary or other hearing
      on the motion, then a statement of the reasons why the motion
      cannot be disposed of by the Court without a hearing. For the
      circumstances under which the Court will direct a hearing, see
      paragraph (d) of this Rule.

      (c) Response by Commissioner: Within 30 days after service of a
    motion filed pursuant to this Rule, the Commissioner shall file a
    written response. The response shall specifically admit or deny
    each allegation set forth in the petitioner's motion. If a dispute
    exists between the parties regarding either the fact or amount of
    interest payable in respect of the overpayment determined by the
    Court, then the Commissioner's response shall also include clear
    and concise statements of the facts regarding the dispute and the
    Commissioner's position in respect of each disputed matter. If the
    Commissioner agrees with the petitioner's request for a hearing, or
    if the Commissioner requests a hearing, then the response shall
    include a statement of the Commissioner's reasons why the motion
    cannot be disposed of without a hearing. If the Commissioner
    opposes the petitioner's request for a hearing, then the response
    shall include a statement of the reasons why no hearing is
    required.
      (d) Disposition of Motion: A motion to enforce an overpayment
    determination filed pursuant to this Rule will ordinarily be
    disposed of without an evidentiary or other hearing unless it is
    clear from the motion and the Commissioner's written response that
    there is a bona fide factual dispute that cannot be resolved
    without an evidentiary hearing.
      (e) Recognition of Counsel: Counsel recognized by the Court in
    the action in which the Court determined the overpayment which the
    petitioner now seeks to enforce will be recognized in a proceeding
    commenced under this Rule. Counsel not so recognized must file an
    entry of appearance pursuant to Rule 24(a)(3) or a substitution of
    counsel pursuant to Rule 24(d).
      (f) Cross-Reference: For the need, in the case of an overpayment,
    to include the amount and date of each payment made by the
    petitioner in any computation for entry of decision, see paragraphs
    (a) and (b) of Rule 155.

-End-

-CITE-
    26 USC APPENDIX Rule 261                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XXV. - SUPPLEMENTAL PROCEEDINGS

-HEAD-
    Rule 261. Proceeding To Redetermine Interest

-STATUTE-
      (a) Commencement of Proceeding: (1) How Proceeding Is Commenced:
    A proceeding to redetermine interest on a deficiency assessed under
    Code section 6215 or to redetermine interest on an overpayment
    determined under Code section 6512(b) shall be commenced by filing
    a motion with the Court. The petitioner shall place on the motion
    the same docket number as that of the action in which the Court
    redetermined the deficiency or determined the overpayment.
      (2) When Proceeding May Be Commenced: Any proceeding under this
    Rule must be commenced within one year after the date that the
    Court's decision becomes final within the meaning of Code section
    7481(a).
      (b) Content of Motion: A motion to redetermine interest filed
    pursuant to this Rule shall contain:
        (1) All Motions: All motions to redetermine interest shall
      contain the following:
          (A) The petitioner's identification number (e.g., Social
        Security number or employer identification number) and current
        mailing address.
          (B) A statement setting forth the petitioner's contentions
        regarding the correct amount of interest, together with a
        schedule detailing the computation of that amount.
          (C) A statement whether the petitioner has discussed the
        dispute over interest with the Commissioner, and if so, the
        contentions made by the petitioner; and if not, the reason or
        reasons why not.

        (2) Motions To Redetermine Interest on a Deficiency: In
      addition to including the information described in paragraph
      (b)(1) of this Rule, a motion to redetermine interest on a
      deficiency shall also contain:
          (A) A statement that the petitioner has paid the entire
        amount of the deficiency assessed under Code section 6215 plus
        interest claimed by the Commissioner in respect of which the
        proceeding under this Rule has been commenced.
          (B) A schedule setting forth - 
            (i) the amount of each payment made by the petitioner in
          respect of the deficiency and interest described in paragraph
          (b)(2)(A) of this Rule,
            (ii) the date of each such payment, and
            (iii) if applicable, the part of each such payment
          allocated by the petitioner to tax and the part of each such
          payment allocated by the petitioner to interest.
            (iv) (!1) A copy of the Court's decision which redetermined
          the deficiency, together with a copy of any notice of
          assessment including any supporting schedules or any
          collection notice that the petitioner may have received from
          the Commissioner, in respect of which the proceeding under
          this Rule has been commenced.

        (3) Motions To Redetermine Interest on an Overpayment: In
      addition to including the information described in paragraph
      (b)(1) of this Rule, a motion to redetermine interest on an
      overpayment shall also contain:
          (A) A statement that the Court has determined under Code
        section 6512(b) that the petitioner has made an overpayment.
          (B) A schedule setting forth - 
            (i) the amount and date of each payment made by the
          petitioner in respect of which the overpayment was
          determined, and
            (ii) the amount and date of each credit, offset, or refund
          received from the Commissioner in respect of the overpayment
          and interest claimed by the petitioner.

          (C) A copy of the Court's decision which determined the
        overpayment, together with a copy of any notice of credit or
        offset or other correspondence that the petitioner may have
        received from the Commissioner, in respect of which the
        proceeding under this Rule has been commenced.

        (4) If the petitioner requests an evidentiary or other hearing
      on the motion, then a statement of the reasons why the motion
      cannot be disposed of by the Court without a hearing. For the
      circumstances under which the Court will direct a hearing, see
      paragraph (d) of this Rule.

      (c) Response by Commissioner: Within 60 days after service of a
    motion filed pursuant to this Rule, the Commissioner shall file a
    written response. The response shall specifically address each of
    the contentions made by the petitioner regarding the correct amount
    of interest and the petitioner's computation of that amount. The
    Commissioner shall attach to the Commissioner's response a schedule
    detailing the computation of interest claimed to be owed to or due
    from the Commissioner and, in the case of a motion to redetermine
    interest on an overpayment, the amount and date of each credit,
    offset, or refund made by the Commissioner and, if applicable, the
    part of each such credit, offset, or refund allocated by the
    Commissioner to the overpayment and the part of each such credit,
    offset, or refund allocated by the Commissioner to interest. If the
    Commissioner agrees with the petitioner's request for a hearing, or
    if the Commissioner requests a hearing, then the response shall
    include a statement of the Commissioner's reasons why the motion
    cannot be disposed of without a hearing. If the Commissioner
    opposes the petitioner's request for a hearing, then the response
    shall include a statement of the reasons why no hearing is
    required.
      (d) Disposition of Motion: A motion to redetermine interest filed
    pursuant to this Rule will ordinarily be disposed of without an
    evidentiary or other hearing unless it is clear from the motion and
    the Commissioner's written response that there is a bona fide
    factual dispute that cannot be resolved without an evidentiary
    hearing.
      (e) Recognition of Counsel: Counsel recognized by the Court in
    the action in which the Court redetermined the deficiency or
    determined the overpayment the interest in respect of which the
    petitioner now seeks a redetermination will be recognized in a
    proceeding commenced under this Rule. Counsel not so recognized
    must file an entry of appearance pursuant to Rule 24(a)(3) or a
    substitution of counsel pursuant to Rule 24(d).

-MISC1-
                        EFFECTIVE DATE OF AMENDMENT                    
      The amendments are effective as of Aug. 5, 1997.

-FOOTNOTE-
    (!1) So in original. Probably should be "(C)".

-End-

-CITE-
    26 USC APPENDIX Rule 262                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XXV. - SUPPLEMENTAL PROCEEDINGS

-HEAD-
    Rule 262. Proceeding To Modify Decision in Estate Tax Case
      Involving Section 6166 Election

-STATUTE-
      (a) Commencement of Proceeding: A proceeding to modify a decision
    in an estate tax case pursuant to Code section 7481(d) shall be
    commenced by filing a motion with the Court accompanied by a
    proposed form of decision. The petitioner shall place on the motion
    and the proposed form of decision the same docket number as that of
    the action in which the Court entered the decision which the
    petitioner now seeks to modify.
      (b) Content of Motion: A motion to modify a decision filed
    pursuant to this Rule shall contain the following:
        (1) The petitioner's identification number.
        (2) The name and current mailing address of each fiduciary
      authorized to act on behalf of the petitioner.
        (3) A copy of the decision entered by the Court which the
      petitioner now seeks to modify.
        (4) A statement that the time for payment by the petitioner of
      an amount of tax imposed by Code section 2001 has been extended
      pursuant to Code section 6166.
        (5) A schedule setting forth - 
          (A) the amount of interest paid by the petitioner on any
        portion of the tax imposed by Code section 2001 on the
        petitioner for which the time of payment has been extended
        under Code section 6166;
          (B) the amount of interest on any estate, succession, legacy,
        or inheritance tax imposed by a State on the petitioner during
        the period of the extension of time for payment under Code
        section 6166; and
          (C) the date that each such amount of interest was paid by
        the petitioner.

        (6) A statement describing the nature of any dispute within the
      purview of Code section 7481(d), or if no such dispute exists,
      then a statement to that effect.
        (7) If the petitioner requests an evidentiary or other hearing
      on the motion, then a statement of the reasons why the motion
      cannot be disposed of by the Court without a hearing. For the
      circumstances under which the Court will direct a hearing, see
      paragraph (d) of this Rule.

      (c) Response by Commissioner in Unagreed Case: If a dispute
    exists between the parties regarding either the petitioner's right
    to relief under Code section 7481(d) or the amount of interest
    deductible as an administrative expense under Code section 2053,
    then the Commissioner shall, within 60 days after service of a
    motion filed pursuant to this Rule, file a written response
    accompanied by a proposed form of decision. The response shall
    identify the nature of the dispute, shall specifically admit or
    deny each allegation set forth in the petitioner's motion, and
    shall state the Commissioner's position in respect of each disputed
    matter. If the Commissioner agrees with the petitioner's request
    for a hearing, or if the Commissioner requests a hearing, then the
    response shall include a statement of the Commissioner's reasons
    why the motion cannot be disposed of without a hearing. If the
    Commissioner opposes the petitioner's request for a hearing, then
    the response shall include a statement of the reasons why no
    hearing is required.
      (d) Disposition of Motion: A motion to modify a decision filed
    pursuant to this Rule will ordinarily be disposed of without an
    evidentiary or other hearing unless it is clear from the motion and
    the Commissioner's written response that there is a bona fide
    factual dispute that cannot be resolved without an evidentiary
    hearing.
      (e) Recognition of Counsel: Counsel recognized by the Court in
    the action in which the Court entered the decision which the
    petitioner now seeks to modify will be recognized in a proceeding
    commenced under this Rule. Counsel not so recognized must file an
    entry of appearance pursuant to Rule 24(a)(3) or a substitution of
    counsel pursuant to Rule 24(d).
      (f) Cross-Reference: For the need to move the Court to retain its
    official case file in the action with respect to which the
    petitioner seeks to modify the decision, see Rule 157.

-End-

-CITE-
    26 USC APPENDIX TITLE XXVI. - ACTIONS FOR
           ADMINISTRATIVE COSTS                            01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XXVI. - ACTIONS FOR ADMINISTRATIVE COSTS

-HEAD-
              TITLE XXVI. - ACTIONS FOR ADMINISTRATIVE COSTS          

-End-

-CITE-
    26 USC APPENDIX Rule 270                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XXVI. - ACTIONS FOR ADMINISTRATIVE COSTS

-HEAD-
    Rule 270. General

-STATUTE-
      (a) Applicability: The Rules of this Title XXVI set forth the
    special provisions which apply to actions for administrative costs
    under Code section 7430(f)(2). Except as otherwise provided in this
    Title, the other Rules of Practice and Procedure of the Court, to
    the extent pertinent, are applicable to such actions for
    administrative costs.
      (b) Definitions: As used in the Rules in this Title - 
        (1) "Reasonable administrative costs" means the items described
      in Code section 7430(c)(2).
        (2) "Attorney's fees" include fees for the services of an
      individual (whether or not an attorney) admitted to practice
      before the Court or authorized to practice before the Internal
      Revenue Service. For the procedure for admission to practice
      before the Court, see Rule 200.
        (3) "Administrative proceeding" means any procedure or other
      action within the Internal Revenue Service in connection with the
      determination, collection, or refund of any tax, interest, or
      penalty.

      (c) Jurisdictional Requirements: The Court does not have
    jurisdiction of an action for administrative costs under this Title
    unless the following conditions are satisfied:
        (1) The Commissioner has made a decision denying (in whole or
      in part) an award for reasonable administrative costs under Code
      section 7430(a).
        (!1) A petition for an award for reasonable administrative
      costs is filed with the Court within the period specified in Code
      section 7430(f)(2).

      (d) Burden of Proof: For the rules regarding the burden of proof
    in claims for administrative costs, see Rule 232(e).

-MISC1-
                        EFFECTIVE DATE OF AMENDMENT                    
      The amendment to par. (b)(2) deleting the phrase "paid or
    incurred" is effective with respect to costs incurred and services
    performed after Jan. 18, 1999.
      The amendment to the provisions immediately following par. (c)(1)
    is effective with respect to proceedings commenced after Aug. 5,
    1997.

-FOOTNOTE-
    (!1) So in original. No par. (2) designation included.

-End-

-CITE-
    26 USC APPENDIX Rule 271                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XXVI. - ACTIONS FOR ADMINISTRATIVE COSTS

-HEAD-
    Rule 271. Commencement of Action for Administrative Costs

-STATUTE-
      (a) Commencement of Action: An action for an award for reasonable
    administrative costs under Code section 7430(f)(2) shall be
    commenced by filing a petition with the Court. See Rule 20,
    relating to commencement of case; Rule 22, relating to the place
    and manner of filing the petition; and Rule 32, relating to the
    form of pleadings.
      (b) Content of Petition: A petition filed pursuant to this Rule
    shall be entitled "Petition for Administrative Costs (Sec.
    7430(f)(2))". Such a petition shall be substantially in accordance
    with Form 13 shown in Appendix I, or shall, in the alternative,
    contain the following:
        (1) In the case of a petitioner other than a corporation, the
      petitioner's name and legal residence; in the case of a corporate
      petitioner, the petitioner's name and principal place of business
      or principal office or agency; and, in all cases, the
      petitioner's mailing address and identification number (e.g.,
      Social Security number or employer identification number). The
      mailing address, legal residence, and principal place of
      business, or principal office or agency, shall be stated as of
      the date that the petition is filed.
        (2) The date of the decision denying an award for
      administrative costs in respect of which the petition is filed,
      and the City and State of the office of the Internal Revenue
      Service which issued the decision.
        (3) The amount of administrative costs claimed by the
      petitioner in the administrative proceeding; the amount of
      administrative costs denied by the Commissioner; and, if
      different from the amount denied, the amount of administrative
      costs now claimed by the petitioner.
        (4) Clear and concise lettered statements of the facts on which
      the petitioner relies to establish that, in the administrative
      proceeding, the petitioner substantially prevailed with respect
      to either the amount in controversy or the most significant issue
      or set of issues presented in the administrative proceeding.
        (5) A statement that the petitioner meets the net worth
      requirements of section 2412(d)(2)(B) of Title 28, United States
      Code (as in effect on October 22, 1986).
        (6) The signature, mailing address, and telephone number of
      each petitioner or each petitioner's counsel, as well as
      counsel's Tax Court bar number.
        (7) A copy of the decision denying (in whole or in part) an
      award for reasonable administrative costs in respect of which the
      petition is filed.

      (c) Filing Fee: The fee for filing a petition for administrative
    costs shall be $60, payable at the time of filing. The payment of
    any fee under this paragraph may be waived if the petitioner
    establishes to the satisfaction of the Court by an affidavit
    containing specific financial information that the petitioner is
    unable to make such payment.

-End-

-CITE-
    26 USC APPENDIX Rule 272                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XXVI. - ACTIONS FOR ADMINISTRATIVE COSTS

-HEAD-
    Rule 272. Other Pleadings

-STATUTE-
      (a) Answer: (1) In General: The Commissioner shall file an answer
    or shall move with respect to the petition within the periods
    specified in and in accordance with the provisions of Rule 36.
      (2) Additional Requirement for Answer: In addition to the
    specific admission or denial of each material allegation in the
    petition, the answer shall contain the following:
        (A) Clear and concise lettered statements of the facts on which
      the Commissioner relies to establish that, in the administrative
      proceeding, the Commissioner's position was substantially
      justified;
        (B) A statement whether the Commissioner agrees that the
      petitioner substantially prevailed in the administrative
      proceeding with respect to either the amount in controversy or
      the most significant issue or set of issues presented in the
      administrative proceeding;
        (C) A statement whether the Commissioner agrees that the amount
      of administrative costs claimed by the petitioner is reasonable;
        (D) A statement whether the Commissioner agrees that the
      petitioner meets the net worth requirements as provided by law;
      and
        (E) The basis for the Commissioner's disagreement with any such
      allegations by the petitioner.

      (3) Effect of Answer: Every material allegation set forth in the
    petition and not expressly admitted or denied in the answer shall
    be deemed to be admitted. The failure to include in the answer any
    statement required by subparagraph (2) of this paragraph shall be
    deemed to constitute a concession by the Commissioner of that
    matter.
      (b) Reply: A reply to the answer shall not be filed in an action
    for administrative costs unless the Court, on its own motion or
    upon motion of the Commissioner, shall otherwise direct. Any reply
    shall conform to the requirements of Rule 37(b). In the absence of
    a requirement of a reply, the provisions of the second sentence of
    Rule 37(c) shall not apply and the material allegations of the
    answer will be deemed denied.

-End-

-CITE-
    26 USC APPENDIX Rule 273                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XXVI. - ACTIONS FOR ADMINISTRATIVE COSTS

-HEAD-
    Rule 273. Joinder of Issue in Action for Administrative Costs

-STATUTE-
      An action for administrative costs shall be deemed at issue upon
    the filing of the answer.

-End-

-CITE-
    26 USC APPENDIX Rule 274                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XXVI. - ACTIONS FOR ADMINISTRATIVE COSTS

-HEAD-
    Rule 274. Applicable Small Tax Case Rules

-STATUTE-
      Proceedings in an action for administrative costs shall be
    governed by the provisions of the following Small Tax Case Rules
    (see Rule 170) with respect to the matters to which they apply:
    Rule 172 (representation); Rule 174 (trial); and Rule 175 (number
    of copies of papers).

-End-

-CITE-
    26 USC APPENDIX TITLE XXVII. - ACTIONS FOR
           REVIEW OF FAILURE TO ABATE INTEREST             01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XXVII. - ACTIONS FOR REVIEW OF FAILURE TO ABATE INTEREST

-HEAD-
      TITLE XXVII. - ACTIONS FOR REVIEW OF FAILURE TO ABATE INTEREST  

-End-

-CITE-
    26 USC APPENDIX Rule 280                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XXVII. - ACTIONS FOR REVIEW OF FAILURE TO ABATE INTEREST

-HEAD-
    Rule 280. General

-STATUTE-
      (a) Applicability: The Rules of this Title XXVII set forth the
    provisions which apply to actions for review of the Commissioner's
    failure to abate interest under Code section 6404. Except as
    otherwise provided in this Title, the other Rules of Practice and
    Procedure of the Court, to the extent pertinent, are applicable to
    such actions for review.
      (b) Jurisdiction: The Court shall have jurisdiction of an action
    for review of the Commissioner's failure to abate interest under
    this Title when the following conditions are satisfied:
        (1) The Commissioner has mailed a notice of final determination
      not to abate interest under Code section 6404.
        (2) A petition for review of the Commissioner's failure to
      abate interest is filed with the Court within the period
      specified in Code section 6404(h) by a taxpayer who meets the
      requirements of Code section 7430(c)(4)(A)(ii).

-End-

-CITE-
    26 USC APPENDIX Rule 281                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XXVII. - ACTIONS FOR REVIEW OF FAILURE TO ABATE INTEREST

-HEAD-
    Rule 281. Commencement of Action for Review of Failure To Abate
      Interest

-STATUTE-
      (a) Commencement of Action: An action for review of the
    Commissioner's failure to abate interest under Code section 6404
    shall be commenced by filing a petition with the Court. See Rule
    20, relating to commencement of case; Rule 22 relating to the place
    and manner of filing the petition; and Rule 32, regarding the form
    of pleadings.
      (b) Content of Petition: A petition filed pursuant to this Rule
    shall be entitled "Petition for Review of Failure to Abate Interest
    under Code Section 6404" and shall contain the following:
        (1) In the case of a petitioner other than a corporation, the
      petitioner's name and legal residence; in the case of a corporate
      petitioner, the petitioner's name and principal place of business
      or principal office or agency; and, in all cases, the
      petitioner's mailing address and identification number (e.g.,
      Social Security number or employer identification number). The
      mailing address, legal residence, and principal place of
      business, or principal office or agency, shall be stated as of
      the date that the petition is filed.
        (2) The date of the notice of final determination not to abate
      interest and the City and State of the office of the Internal
      Revenue Service which issued the notice.
        (3) The year or years or other periods to which the failure to
      abate interest relates.
        (4) Clear and concise lettered statements of the facts on which
      the petitioner relies to establish that the Commissioner's final
      determination not to abate interest was an abuse of discretion.
        (5) A statement that the petitioner meets the requirements of
      Code section 7430(c)(4)(A)(ii).
        (6) The signature, mailing address, and telephone number of
      each petitioner or each petitioner's counsel, as well as
      counsel's Tax Court bar number.
        (7) As an attachment, a copy of the notice of final
      determination denying (in whole or in part) the requested
      abatement.

      (c) Filing Fee: The fee for filing a petition for review of
    failure to abate interest shall be $60, payable at the time of
    filing. The payment of any fee under this paragraph may be waived
    if the petitioner establishes to the satisfaction of the Court by
    an affidavit containing specific financial information that the
    petitioner is unable to make such payment.

-End-

-CITE-
    26 USC APPENDIX Rule 282                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XXVII. - ACTIONS FOR REVIEW OF FAILURE TO ABATE INTEREST

-HEAD-
    Rule 282. Designation of Place of Trial

-STATUTE-
      At the time of filing a petition for review of failure to abate
    interest, a designation of place of trial shall be filed in
    accordance with Rule 140.

-End-

-CITE-
    26 USC APPENDIX Rule 283                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XXVII. - ACTIONS FOR REVIEW OF FAILURE TO ABATE INTEREST

-HEAD-
    Rule 283. Other Pleadings

-STATUTE-
      (a) Answer: The Commissioner shall file an answer or shall move
    with respect to the petition within the periods specified in and in
    accordance with the provisions of Rule 36.
      (b) Reply: For provisions relating to the filing of a reply, see
    Rule 37.

-End-

-CITE-
    26 USC APPENDIX Rule 284                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XXVII. - ACTIONS FOR REVIEW OF FAILURE TO ABATE INTEREST

-HEAD-
    Rule 284. Joinder of Issue in Action for Review of Failure To Abate
      Interest

-STATUTE-
      An action for review of the Commissioner's failure to abate
    interest under Code section 6404 shall be deemed at issue as
    provided by Rule 38.

-End-

-CITE-
    26 USC APPENDIX TITLE XXVIII. - ACTIONS FOR
           REDETERMINATION OF EMPLOYMENT STATUS            01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XXVIII. - ACTIONS FOR REDETERMINATION OF EMPLOYMENT STATUS

-HEAD-
     TITLE XXVIII. - ACTIONS FOR REDETERMINATION OF EMPLOYMENT STATUS 

-End-

-CITE-
    26 USC APPENDIX Rule 290                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XXVIII. - ACTIONS FOR REDETERMINATION OF EMPLOYMENT STATUS

-HEAD-
    Rule 290. General

-STATUTE-
      (a) Applicability: The Rules of this Title XXVIII set forth the
    provisions which apply to actions for redetermination of employment
    status under Code section 7436. Except as otherwise provided in
    this Title, the other Rules of Practice and Procedure of the Court,
    to the extent pertinent, are applicable to such actions for
    redetermination.
      (b) Jurisdiction: The Court shall have jurisdiction of an action
    for redetermination of employment status under this Title when the
    following conditions are satisfied:
        (1) In connection with an audit of any person, there is an
      actual controversy involving a determination by the Commissioner
      as part of an examination that:
          (A) One or more individuals performing services for such
        person are employees of such person for purposes of subtitle C
        of the Code, or
          (B) Such person is not entitled to the treatment under
        subsection (a) of sec. 530 of the Revenue Act of 1978, Pub. L.
        95-600, 92 Stat. 2885, with respect to such an individual.

        (2) A petition for redetermination of employment status is
      filed with the Court in accordance with Rule 291 by the person
      for whom the services are performed.

      (c) Time for Filing After Notice Sent: If the Commissioner sends
    by certified or registered mail to the petitioner notice of the
    Commissioner's determination of matters set forth in Code section
    7436(a)(1) and (2), then no proceeding may be initiated with
    respect to such determination unless the petition is filed within
    the period specified in Code section 7436(b)(2).

-REFTEXT-
                            REFERENCES IN TEXT                        
      Section 530(a) of Pub. L. 95-600, referred to in par. (b)(1)(B),
    is set out as a note under section 3401 of this title.

-MISC1-
                              EFFECTIVE DATE                          
      Title XXVIII sets forth procedures for actions under section 7436
    of this title, added by sec. 1454(a) of the Taxpayer Relief Act of
    1997, Pub. L. 105-34, 111 Stat. 1055. Section 7436 of this title
    provides for a redetermination of the Commissioner's determination
    of employment status and is effective on Aug. 5, 1997, the date of
    enactment of the Taxpayer Relief Act of 1997. Similarly, the Rules
    of this Title XXVIII are effective with respect to actions for
    redetermination of employment status commenced on or after Aug. 5,
    1997.
      New Rule 290 is effective with respect to actions for
    redetermination of employment status commenced on or after Aug. 5,
    1997.

-End-

-CITE-
    26 USC APPENDIX Rule 291                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XXVIII. - ACTIONS FOR REDETERMINATION OF EMPLOYMENT STATUS

-HEAD-
    Rule 291. Commencement of Action for Redetermination of Employment
      Status

-STATUTE-
      (a) Commencement of Action: An action for redetermination of
    employment status under Code section 7436 shall be commenced by
    filing a petition with the Court. See Rule 20, relating to
    commencement of case; Rule 22, relating to the place and manner of
    filing the petition; and Rule 32, relating to the form of
    pleadings.
      (b) Content of Petition: A petition filed pursuant to this Rule
    shall be entitled "Petition for Redetermination of Employment
    Status Under Code Section 7436" and shall contain the following:
        (1) In the case of a petitioner other than a corporation, the
      petitioner's name and legal residence; in the case of a corporate
      petitioner, the petitioner's name and principal place of business
      or principal office or agency; and, in all cases, the
      petitioner's mailing address and identification number (e.g.,
      Social Security number or employer identification number). The
      mailing address, legal residence, and principal place of
      business, or principal office or agency, shall be stated as of
      the date that the petition is filed.
        (2) If the Commissioner sent by certified or registered mail to
      the petitioner notice of the Commissioner's determination of
      matters set forth in Code section 7436(a)(1) and (2), then - 
          (A) the date of the notice in respect of which the petition
        is filed and the City and State of the office of the Internal
        Revenue Service that issued the notice; and
          (B) as an attachment, a copy of such notice.

        (3) The calendar quarter or quarters for which the
      determination was made.
        (4) Clear and concise assignments of each and every error which
      the petitioner alleges to have been committed by the Commissioner
      in the Commissioner's determination of matters set forth in Code
      section 7436(a)(1) and (2), and in the Commissioner's
      determination of the proper amount of employment tax. Any issue
      not raised in the assignments of error shall be deemed to be
      conceded. Each assignment of error shall be separately lettered.
        (5) Clear and concise lettered statements of the facts on which
      the petitioner bases the assignments of error.
        (6) A prayer setting forth the relief sought by the petitioner.
        (7) The signature, mailing address, and telephone number of
      each petitioner or each petitioner's counsel, as well as
      counsel's Tax Court bar number.

      A claim for reasonable litigation or administrative costs shall
    not be included in the petition in an action for redetermination of
    employment status. For the requirements as to claims for reasonable
    litigation or administrative costs, see Rule 231.
      (c) Small Tax Case Under Code Section 7436(c): For provisions
    regarding the contents of a petition in a small tax case under Code
    section 7436(c), see Rules 170 through 175.
      (d) Filing Fee: The fee for filing a petition for redetermination
    of employment status shall be $60, payable at the time of filing.

-MISC1-
                              EFFECTIVE DATE                          
      New Rule 291 is effective with respect to actions for
    redetermination of employment status commenced on or after Aug. 5,
    1997.

-End-

-CITE-
    26 USC APPENDIX Rule 292                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XXVIII. - ACTIONS FOR REDETERMINATION OF EMPLOYMENT STATUS

-HEAD-
    Rule 292. Designation of Place of Trial

-STATUTE-
      At the time of filing a petition for redetermination of
    employment status, the petitioner shall file a designation of place
    of trial in accordance with Rule 140.

-MISC1-
                              EFFECTIVE DATE                          
      New Rule 292 is effective with respect to actions for
    redetermination of employment status commenced on or after Aug. 5,
    1997.

-End-

-CITE-
    26 USC APPENDIX Rule 293                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XXVIII. - ACTIONS FOR REDETERMINATION OF EMPLOYMENT STATUS

-HEAD-
    Rule 293. Other Pleadings

-STATUTE-
      (a) Answer: The Commissioner shall file an answer or shall move
    with respect to the petition within the periods specified in and in
    accordance with the provisions of Rule 36.
      (b) Reply: For provisions relating to the filing of a reply, see
    Rule 37.

-MISC1-
                              EFFECTIVE DATE                          
      New Rule 293 is effective with respect to actions for
    redetermination of employment status commenced on or after Aug. 5,
    1997.

-End-

-CITE-
    26 USC APPENDIX Rule 294                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XXVIII. - ACTIONS FOR REDETERMINATION OF EMPLOYMENT STATUS

-HEAD-
    Rule 294. Joinder of Issue in Actions for Redetermination of
      Employment Status

-STATUTE-
      An action for redetermination of employment status under Code
    section 7436 shall be deemed at issue as provided by Rule 38.

-MISC1-
                              EFFECTIVE DATE                          
      New Rule 294 is effective with respect to actions for
    redetermination of employment status commenced on or after Aug. 5,
    1997.

-End-

-CITE-
    26 USC APPENDIX TITLE XXIX. - LARGE PARTNERSHIP
           ACTIONS                                         01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XXIX. - LARGE PARTNERSHIP ACTIONS

-HEAD-
                  TITLE XXIX. - LARGE PARTNERSHIP ACTIONS              

-End-

-CITE-
    26 USC APPENDIX Rule 300                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XXIX. - LARGE PARTNERSHIP ACTIONS

-HEAD-
    Rule 300. General

-STATUTE-
      (a) Applicability: The Rules of this Title XXIX set forth the
    special provisions that apply to actions for readjustment of
    partnership items of large partnerships under Code section 6247 and
    actions for adjustment of partnership items of large partnerships
    under Code section 6252. Except as otherwise provided in this
    Title, the other Rules of Practice and Procedure of the Court, to
    the extent pertinent, are applicable to such large partnership
    actions.
      (b) Definitions: As used in the Rules in this Title - 
        (1) The term "large partnership" means an electing large
      partnership as defined in Code section 775. See Code sec.
      6255(a)(1).
        (2) A "large partnership action" is either an "action for
      readjustment of partnership items of a large partnership" under
      Code section 6247 or an "action for adjustment of partnership
      items of a large partnership" under Code section 6252.
        (3) The term "partnership item" means any item described in
      Code section 6231(a)(3). See Code sec. 6255(a)(2).
        (4) The term "partnership adjustment" means any adjustment in
      the amount of any partnership item of a large partnership. See
      Code sec. 6242(d)(1).
        (5) The term "designated partner" means the partner or person
      designated by the large partnership or selected by the
      Commissioner pursuant to Code section 6255(b)(1).
        (6) A "notice of partnership adjustment" is the notice
      described in Code section 6245(b).
        (7) The term "administrative adjustment request" means a
      request for an administrative adjustment of partnership items
      filed by the large partnership under Code section 6251(a).

      (c) Jurisdictional Requirements: The Court does not have
    jurisdiction of a large partnership action under this Title unless
    the following conditions are satisfied:
        (1) Actions for Readjustment of Partnership Items of A Large
      Partnership: (A) The Commissioner has issued a notice of
      partnership adjustment. See Code sec. 6245(b).
        (B) A petition for readjustment of partnership items of a large
      partnership is filed with the Court by the large partnership
      within the period specified in Code section 6247(a).
        (2) Actions for Adjustment of Partnership Items of A Large
      Partnership: (A) The Commissioner has not allowed all or some of
      the adjustments requested in an administrative adjustment
      request. See Code sec. 6252(a).
        (B) A petition for adjustment of partnership items of a large
      partnership is filed with the Court by the large partnership
      subject to the conditions and within the period specified in Code
      section 6252(b) and (c).

      (d) Form and Style of Papers: All papers filed in a large
    partnership action shall be prepared in the form and style set
    forth in Rule 23, and the caption shall state the name of the
    partnership, as for example, "ABC Partnership, Petitioner".

-MISC1-
                              EFFECTIVE DATE                          
      New Title XXIX sets forth procedures for actions under sections
    6247 and 6252 of this title, added by sec. 1222(a) of the Taxpayer
    Relief Act of 1997, Pub. L. 105-34, 111 Stat. 1008. Section 6247 of
    this title provides for judicial review of the Commissioner's
    notice of partnership adjustment (action for readjustment of
    partnership items of a large partnership under section 6247 of this
    title) and section 6252 of this title provides for judicial review
    of the Commissioner's failure to allow all or some of the
    adjustments requested in an administrative adjustment request
    (action for adjustment of partnership items of a large partnership
    under section 6252 of this title). Sections 6247 and 6252 of this
    title are effective with respect to partnership tax years ending on
    or after Dec. 31, 1997, and the Rules of this Title XXIX likewise
    are effective as to large partnership actions commenced with
    respect to partnership tax years ending on or after Dec. 31, 1997.
      New Rule 300 is effective as to large partnership actions
    commenced with respect to partnership tax years ending on or after
    Dec. 31, 1997.

-End-

-CITE-
    26 USC APPENDIX Rule 301                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XXIX. - LARGE PARTNERSHIP ACTIONS

-HEAD-
    Rule 301. Commencement of Large Partnership Action

-STATUTE-
      (a) Commencement of Action: A large partnership action shall be
    commenced by filing a petition with the Court. See Rule 20,
    relating to commencement of case; Rule 22, relating to the place
    and manner of filing the petition; Rule 32, relating to form of
    pleadings; Rule 34(d), relating to number of copies to be filed;
    and Rule 300(d), relating to caption of papers.
      (b) Content of Petition: Each petition shall be entitled either
    "Petition for Readjustment of Partnership Items of a Large
    Partnership Under Code Section 6247" or "Petition for Adjustment of
    Partnership Items of a Large Partnership Under Code Section 6252".
    Each such petition shall contain the allegations described in
    paragraph (c) of this Rule, and the allegations described in either
    paragraph (d) or (e) of this Rule.
      (c) All Petitions: All petitions in large partnership actions
    shall contain the following:
        (1) The name, employer identification number, and principal
      place of business of the large partnership at the time the
      petition is filed.
        (2) The City and State of the office of the Internal Revenue
      Service with which the large partnership's return for the period
      in controversy was filed.
        (3) A separate numbered paragraph setting forth the name and
      current address of the designated partner.

      A claim for reasonable litigation or administrative costs shall
    not be included in the petition in a large partnership action. For
    the requirements as to claims for reasonable litigation or
    administrative costs, see Rule 231.
      (d) Petition for Readjustment of Partnership Items of a Large
    Partnership: In addition to including the information specified in
    paragraph (c) of this Rule, a petition for readjustment of
    partnership items of a large partnership shall also contain:
        (1) The date of the notice of partnership adjustment and the
      City and State of the office of the Internal Revenue Service that
      issued the notice.
        (2) The year or years or other periods for which the notice of
      partnership adjustment was issued.
        (3) Clear and concise statements of each and every error which
      the petitioner alleges to have been committed by the Commissioner
      in the notice of partnership adjustment. The assignments of error
      shall include issues in respect of which the burden of proof is
      on the Commissioner. Any issues not raised in the assignments of
      error, or in the assignments of error in any amendment to the
      petition, shall be deemed to be conceded. Each assignment of
      error shall be set forth in a separate lettered subparagraph.
        (4) Clear and concise lettered statements of the facts on which
      the petitioner bases the assignments of error, except with
      respect to those assignments of error as to which the burden of
      proof is on the Commissioner.
        (5) A prayer setting forth relief sought by the petitioner.
        (6) The signature, mailing address, and telephone number of the
      petitioner's designated partner or the petitioner's counsel, as
      well as counsel's Tax Court bar number.
        (7) A copy of the notice of partnership adjustment, which shall
      be appended to the petition, and with which there shall be
      included so much of any statement accompanying the notice as is
      material to the issues raised by the assignments of error. If the
      notice of partnership adjustment or any accompanying statement
      incorporates by reference any prior notices, or other material
      furnished by the Internal Revenue Service, such parts thereof as
      are material to the assignments of error likewise shall be
      appended to the petition.

      (e) Petition for Adjustment of Partnership Items of a Large
    Partnership: In addition to including the information specified in
    paragraph (c) of this Rule, a petition for adjustment of
    partnership items of a large partnership shall also contain:
        (1) The date that the administrative adjustment request was
      filed and other proper allegations showing jurisdiction in the
      Court in accordance with the requirements of Code section 6252(b)
      and (c).
        (2) The year or years or other periods to which the
      administrative adjustment request relates.
        (3) The City and State of the office of the Internal Revenue
      Service with which the administrative adjustment request was
      filed.
        (4) A clear and concise statement describing each partnership
      item on the large partnership return that is sought to be
      changed, and the basis for each such requested change. Each such
      statement shall be set forth in a separately lettered
      subparagraph.
        (5) Clear and concise lettered statements of the facts on which
      the petitioner relies in support of such requested changes in
      treatment of partnership items.
        (6) A prayer setting forth relief sought by the petitioner.
        (7) The signature, mailing address, and telephone number of the
      petitioner's designated partner or the petitioner's counsel, as
      well as counsel's Tax Court bar number.
        (8) A copy of the administrative adjustment request shall be
      appended to the petition.

      (f) Joinder of Parties: (1) Permissive Joinder: A separate
    petition shall be filed with respect to each notice of partnership
    adjustment issued to separate large partnerships. However, a single
    petition for readjustment of partnership items of a large
    partnership or petition for adjustment of partnership items of a
    large partnership may be filed seeking readjustments or adjustments
    of partnership items with respect to more than one notice of
    partnership adjustment or administrative adjustment request if the
    notices or requests pertain to the same large partnership.
      (2) Severance or Other Orders: With respect to a case based upon
    multiple notices of partnership adjustment or administrative
    adjustment requests, the Court may order a severance and a separate
    case may be maintained with respect to one or more of such notices
    or requests whenever it appears to the Court that proceeding
    separately is in furtherance of convenience, or to avoid prejudice,
    or when separate trials will be conducive to expedition or economy.

-MISC1-
                              EFFECTIVE DATE                          
      New Rule 301 is effective as to large partnership actions
    commenced with respect to partnership tax years ending on or after
    Dec. 31, 1997.

-End-

-CITE-
    26 USC APPENDIX Rule 302                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XXIX. - LARGE PARTNERSHIP ACTIONS

-HEAD-
    Rule 302. Designation of Place of Trial

-STATUTE-
      At the time of filing a petition in a large partnership action, a
    designation of place of trial shall be filed in accordance with
    Rule 140.

-MISC1-
                              EFFECTIVE DATE                          
      New Rule 302 is effective as to large partnership actions
    commenced with respect to partnership tax years ending on or after
    Dec. 31, 1997.

-End-

-CITE-
    26 USC APPENDIX Rule 303                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XXIX. - LARGE PARTNERSHIP ACTIONS

-HEAD-
    Rule 303. Other Pleadings

-STATUTE-
      (a) Answer: The Commissioner shall file an answer or shall move
    with respect to the petition within the periods specified in and in
    accordance with the provisions of Rule 36.
      (b) Reply: For provisions relating to the filing of a reply, see
    Rule 37.

-MISC1-
                              EFFECTIVE DATE                          
      New Rule 303 is effective as to large partnership actions
    commenced with respect to partnership tax years ending on or after
    Dec. 31, 1997.

-End-

-CITE-
    26 USC APPENDIX Rule 304                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XXIX. - LARGE PARTNERSHIP ACTIONS

-HEAD-
    Rule 304. Joinder of Issue in Large Partnership Actions

-STATUTE-
      A large partnership action shall be deemed at issue as provided
    by Rule 38.

-MISC1-
                              EFFECTIVE DATE                          
      New Rule 304 is effective as to large partnership actions
    commenced with respect to partnership tax years ending on or after
    Dec. 31, 1997.

-End-

-CITE-
    26 USC APPENDIX Rule 305                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XXIX. - LARGE PARTNERSHIP ACTIONS

-HEAD-
    Rule 305. Action for Adjustment of Partnership Items of Large
      Partnership Treated as Action for Readjustment of Partnership
      Items of Large Partnership

-STATUTE-
      If, after the filing of a petition for adjustment of partnership
    items of a large partnership (see Code section 6252(a) and Rule
    301(a)) but before the hearing of such petition, the Commissioner
    mails to the large partnership a notice of partnership adjustment
    for the partnership taxable year to which the petition relates,
    then such petition shall be treated as a petition in an action for
    readjustment of the partnership items to which such notice relates.
    The petitioner, within 90 days after the date on which the notice
    of partnership adjustment is mailed, shall file an amendment to the
    petition, setting forth every error which the petitioner alleges to
    have been committed by the Commissioner in the notice of
    partnership adjustment, and the facts on which the petitioner bases
    the assignments of error. A copy of the notice of partnership
    adjustment shall be appended to the amendment to the petition.

-MISC1-
                              EFFECTIVE DATE                          
      New Rule 305 is effective as to large partnership actions
    commenced with respect to partnership tax years ending on or after
    Dec. 31, 1997.

-End-

-CITE-
    26 USC APPENDIX TITLE XXX. - ACTIONS FOR
           DECLARATORY JUDGMENT RELATING TO
           TREATMENT OF ITEMS OTHER THAN
           PARTNERSHIP ITEMS WITH RESPECT TO AN
           OVERSHELTERED RETURN                            01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XXX. - ACTIONS FOR DECLARATORY JUDGMENT RELATING TO TREATMENT
                  OF ITEMS OTHER THAN PARTNERSHIP ITEMS WITH
                  RESPECT TO AN OVERSHELTERED RETURN

-HEAD-
    TITLE XXX. - ACTIONS FOR DECLARATORY JUDGMENT RELATING TO TREATMENT
         OF ITEMS OTHER THAN PARTNERSHIP ITEMS WITH RESPECT TO AN
                           OVERSHELTERED RETURN

-End-

-CITE-
    26 USC APPENDIX Rule 310                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XXX. - ACTIONS FOR DECLARATORY JUDGMENT RELATING TO TREATMENT
                  OF ITEMS OTHER THAN PARTNERSHIP ITEMS WITH
                  RESPECT TO AN OVERSHELTERED RETURN

-HEAD-
    Rule 310. General

-STATUTE-
      (a) Applicability: The Rules of this Title XXX set forth the
    provisions which apply to actions for declaratory judgment relating
    to treatment of items other than partnership items with respect to
    an oversheltered return pursuant to Code section 6234. Except as
    otherwise provided in this Title, the other Rules of Practice and
    Procedure of the Court, to the extent pertinent, are applicable to
    such actions for declaratory judgment.
      (b) Definitions: As used in the Rules in this Title - 
        (1) An "oversheltered return action" means an action for
      declaratory judgment provided for in Code section 6234 relating
      to the treatment of items other than partnership items with
      respect to an oversheltered return.
        (2) The term "partnership item" means any item described in
      Code section 6231(a)(3).
        (3) An "oversheltered return" means an income tax return which
      - 
          (A) shows no taxable income for the taxable year, and
          (B) shows a net loss from partnership items. See Code sec.
        6234(b).

        (4) "Declaratory judgment" is the decision of the Court in an
      oversheltered return action.

      (c) Jurisdiction: The Court shall have jurisdiction of an action
    for declaratory judgment under this Title when the following
    conditions are satisfied:
        (1) The Commissioner has issued a notice of adjustment. See
      Code sec. 6234(a)(3).
        (2) A petition for declaratory judgment is filed with the Court
      within the period specified in Code section 6234(c). See Code
      sec. 7502.

-MISC1-
                              EFFECTIVE DATE                          
      New Title XXX sets forth procedures for declaratory judgment
    actions under section 6234 of this title, added by sec. 1231(a) of
    the Taxpayer Relief Act of 1997, Pub. L. 105-34, 111 Stat. 1020.
    Section 6234 of this title provides for a declaratory judgment
    relating to the treatment of items other than partnership items
    with respect to an oversheltered return and is effective with
    respect to partnership tax years ending after Aug. 5, 1997.
    Similarly, the Rules of this Title XXX are effective as to
    oversheltered return actions commenced with respect to partnership
    tax years ending after Aug. 5, 1997.
      New Rule 310 is effective as to oversheltered return actions
    commenced with respect to partnership tax years ending after Aug.
    5, 1997.

-End-

-CITE-
    26 USC APPENDIX Rule 311                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XXX. - ACTIONS FOR DECLARATORY JUDGMENT RELATING TO TREATMENT
                  OF ITEMS OTHER THAN PARTNERSHIP ITEMS WITH
                  RESPECT TO AN OVERSHELTERED RETURN

-HEAD-
    Rule 311. Commencement of Action for Declaratory Judgment
      (Oversheltered Return)

-STATUTE-
      (a) Commencement of Action: An action for declaratory judgment
    shall be commenced by filing a petition with the Court. See Rule
    22, relating to the place and manner of filing the petition, and
    Rule 32, relating to form of pleadings.
      (b) Content of Petition: A petition filed pursuant to this Rule
    shall be entitled "Petition for Declaratory Judgment (Oversheltered
    Return)" and shall comply with the requirements of Rule 34(b), or
    shall, in the alternative, be substantially in accordance with Form
    1 shown in Appendix I, except that "adjustment" shall be
    substituted therein for "deficiency or liability".
      (c) Filing Fee: The fee for filing a petition for declaratory
    judgment shall be $60, payable at the time of filing.

-MISC1-
                              EFFECTIVE DATE                          
      New Rule 311 is effective as to oversheltered return actions
    commenced with respect to partnership tax years ending after Aug.
    5, 1997.

-End-

-CITE-
    26 USC APPENDIX Rule 312                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XXX. - ACTIONS FOR DECLARATORY JUDGMENT RELATING TO TREATMENT
                  OF ITEMS OTHER THAN PARTNERSHIP ITEMS WITH
                  RESPECT TO AN OVERSHELTERED RETURN

-HEAD-
    Rule 312. Designation of Place of Trial

-STATUTE-
      At the time of filing a petition for declaratory judgment with
    respect to an oversheltered return, the petitioner shall file a
    designation of place of trial in accordance with Rule 140.

-MISC1-
                              EFFECTIVE DATE                          
      New Rule 312 is effective as to oversheltered return actions
    commenced with respect to partnership tax years ending after Aug.
    5, 1997.

-End-

-CITE-
    26 USC APPENDIX Rule 313                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XXX. - ACTIONS FOR DECLARATORY JUDGMENT RELATING TO TREATMENT
                  OF ITEMS OTHER THAN PARTNERSHIP ITEMS WITH
                  RESPECT TO AN OVERSHELTERED RETURN

-HEAD-
    Rule 313. Other Pleadings

-STATUTE-
      (a) Answer: The Commissioner shall file an answer or shall move
    with respect to the petition within the periods specified in and in
    accordance with the provisions of Rule 36.
      (b) Reply: For provisions relating to the filing of a reply, see
    Rule 37.

-MISC1-
                              EFFECTIVE DATE                          
      New Rule 313 is effective as to oversheltered return actions
    commenced with respect to partnership tax years ending after Aug.
    5, 1997.

-End-

-CITE-
    26 USC APPENDIX Rule 314                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XXX. - ACTIONS FOR DECLARATORY JUDGMENT RELATING TO TREATMENT
                  OF ITEMS OTHER THAN PARTNERSHIP ITEMS WITH
                  RESPECT TO AN OVERSHELTERED RETURN

-HEAD-
    Rule 314. Joinder of Issue in Action for Declaratory Judgment
      (Oversheltered Return)

-STATUTE-
      An action for declaratory judgment under this Title XXX shall be
    deemed at issue as provided by Rule 38.

-MISC1-
                              EFFECTIVE DATE                          
      New Rule 314 is effective as to oversheltered return actions
    commenced with respect to partnership tax years ending after Aug.
    5, 1997.

-End-

-CITE-
    26 USC APPENDIX Rule 315                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XXX. - ACTIONS FOR DECLARATORY JUDGMENT RELATING TO TREATMENT
                  OF ITEMS OTHER THAN PARTNERSHIP ITEMS WITH
                  RESPECT TO AN OVERSHELTERED RETURN

-HEAD-
    Rule 315. Disposition of Action for Declaratory Judgment
      (Oversheltered Return)

-STATUTE-
      Disposition of an oversheltered return action generally will be
    by trial, conducted in accordance with the Rules contained in Title
    XIV. In addition, an action for declaratory judgment may be decided
    without a trial in accordance with the Rules contained in Title
    XII.

-MISC1-
                              EFFECTIVE DATE                          
      New Rule 315 is effective as to oversheltered return actions
    commenced with respect to partnership tax years ending after Aug.
    5, 1997.

-End-

-CITE-
    26 USC APPENDIX Rule 316                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XXX. - ACTIONS FOR DECLARATORY JUDGMENT RELATING TO TREATMENT
                  OF ITEMS OTHER THAN PARTNERSHIP ITEMS WITH
                  RESPECT TO AN OVERSHELTERED RETURN

-HEAD-
    Rule 316. Action for Declaratory Judgment (Oversheltered Return)
      Treated as Deficiency Action

-STATUTE-
      If, after the filing of a petition for declaratory judgment
    relating to treatment of items other than partnership items with
    respect to an oversheltered return for a taxable year but before
    the Court makes a declaration, the treatment of any partnership
    item for that taxable year is finally determined pursuant to Code
    section 6234(g)(4), or any such item ceases to be a partnership
    item pursuant to Code section 6231(b), and as a result of that
    final determination or cessation, a deficiency can be determined
    with respect to the items that are the subject of the notice of
    adjustment, then the notice of adjustment shall be treated as a
    notice of deficiency under Code section 6212 and the petition shall
    be treated as a petition in an action brought under Code section
    6213. See Code sec. 6234(g)(3).

-MISC1-
                              EFFECTIVE DATE                          
      New Rule 316 is effective as to oversheltered return actions
    commenced with respect to partnership tax years ending after Aug.
    5, 1997.

-End-

-CITE-
    26 USC APPENDIX TITLE XXXI. - ACTIONS FOR
           DETERMINATION OF RELIEF FROM JOINT
           AND SEVERAL LIABILITY ON A JOINT
           RETURN                                          01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XXXI. - ACTIONS FOR DETERMINATION OF RELIEF FROM JOINT AND
                   SEVERAL LIABILITY ON A JOINT RETURN

-HEAD-
     TITLE XXXI. - ACTIONS FOR DETERMINATION OF RELIEF FROM JOINT AND
                    SEVERAL LIABILITY ON A JOINT RETURN

-End-

-CITE-
    26 USC APPENDIX Rule 320                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XXXI. - ACTIONS FOR DETERMINATION OF RELIEF FROM JOINT AND
                   SEVERAL LIABILITY ON A JOINT RETURN

-HEAD-
    Rule 320. General

-STATUTE-
      (a) Applicability: The Rules of this Title XXXI set forth the
    provisions that apply to actions for the determination of relief
    from joint and several liability on a joint return pursuant to Code
    section 6015(e). Except as otherwise provided in this Title, the
    other Rules of Practice and Procedure of the Court, to the extent
    pertinent, are applicable to such actions.
      (b) Jurisdiction: The Court shall have jurisdiction of an action
    for determination of relief from joint and several liability on a
    joint return under this Title when the conditions of Code section
    6015(e) have been satisfied.
      (c) Form and Style of Papers: All papers filed in an action for
    determination of relief from joint and several liability on a joint
    return shall be prepared in the form and style set forth in Rule
    23.

-MISC1-
                              EFFECTIVE DATE                          
      New Title XXXI sets forth procedures for actions under section
    6015(e) of this title, added by sec. 3201(a) of the Internal
    Revenue Service Restructuring and Reform Act of 1998, Pub. L.
    105-206, 112 Stat. 734. Section 6015(e) of this title provides for
    the determination by the Tax Court of the appropriate relief
    available to a taxpayer under that section, and is effective with
    respect to any liability for tax arising after July 22, 1998, and
    any liability for tax arising on or before such date but remaining
    unpaid as of such date, except that the 2-year period for electing
    the benefits of that section shall not expire before the date which
    is 2 years after the date of the first collection activity after
    July 22, 1998. Similarly, the Rules of this Title XXXI generally
    are effective with respect to actions for determination of relief
    from joint and several liability on a joint return commenced with
    respect to any liability for tax arising after July 22, 1998, and
    any liability for tax arising on or before such date but remaining
    unpaid as of such date; except that Rule 321(c) is effective with
    respect to proceedings commenced on or after Dec. 21, 2000.
      New Rule 320 is effective with respect to actions for
    determination of relief from joint and several liability on a joint
    return commenced with respect to any liability for tax arising
    after July 22, 1998, and any liability for tax arising on or before
    such date but remaining unpaid as of such date.

-End-

-CITE-
    26 USC APPENDIX Rule 321                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XXXI. - ACTIONS FOR DETERMINATION OF RELIEF FROM JOINT AND
                   SEVERAL LIABILITY ON A JOINT RETURN

-HEAD-
    Rule 321. Commencement of Action for Determination of Relief From
      Joint and Several Liability on a Joint Return

-STATUTE-
      (a) Commencement of Action: An action for determination of relief
    from joint and several liability on a joint return is commenced by
    filing a petition with the Court. See Rule 20, relating to
    commencement of case; Rule 22, relating to the place and manner of
    filing the petition; and Rule 32, relating to the form of
    pleadings.
      (b) Content of Petition: A petition filed pursuant to this Rule
    shall be entitled "Petition for Determination of Relief From Joint
    and Several Liability on a Joint Return" and shall contain the
    following:
        (1) The petitioner's name, legal residence, mailing address,
      and taxpayer identification number (e.g., Social Security
      number).
        (2) A statement of the facts upon which the petitioner relies
      to support the jurisdiction of the Court and, as an attachment, a
      copy of the Commissioner's notice of determination of the relief
      available pursuant to Code section 6015 or, if the Commissioner
      has not issued to the petitioner a notice of determination of the
      relief available pursuant to Code section 6015, a copy of the
      election for relief filed by the petitioner.
        (3) A statement of the facts upon which the petitioner relies
      in support of the relief requested.
        (4) A prayer setting forth the relief sought by the petitioner.
        (5) The name, mailing address, and taxpayer identification
      number (e.g., Social Security number) of the other individual
      filing the joint return, if available.
        (6) The signature, mailing address, and telephone number of the
      petitioner or the petitioner's counsel, as well as counsel's Tax
      Court bar number.

      A claim for reasonable litigation or administrative costs shall
    not be included in the petition in an action for determination of
    relief from joint and several liability on a joint return. For the
    requirements as to claims for reasonable litigation or
    administrative costs, see Rule 231.
      (c) Small Tax Case Under Code Section 7463(f)(1): For provisions
    regarding the content of a petition in a small tax case under Code
    section 7463(f)(1), see Rules 170 through 175.
      (d) Filing Fee: The fee for filing a petition for determination
    of relief from joint and several liability on a joint return shall
    be $60, payable at the time of filing.

-MISC1-
                              EFFECTIVE DATE                          
      New Rule 321 is effective with respect to actions for
    determination of relief from joint and several liability on a joint
    return commenced with respect to any liability for tax arising
    after July 22, 1998, and any liability for tax arising on or before
    such date but remaining unpaid as of such date; except that par.
    (c) of Rule 321 is effective with respect to proceedings commenced
    on or after Dec. 21, 2000.

-End-

-CITE-
    26 USC APPENDIX Rule 322                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XXXI. - ACTIONS FOR DETERMINATION OF RELIEF FROM JOINT AND
                   SEVERAL LIABILITY ON A JOINT RETURN

-HEAD-
    Rule 322. Designation of Place of Trial

-STATUTE-
      At the time of filing a petition for determination of relief from
    joint and several liability on a joint return, the petitioner shall
    file a designation of place of trial in accordance with Rule 140.

-MISC1-
                              EFFECTIVE DATE                          
      New Rule 322 is effective with respect to actions for
    determination of relief from joint and several liability on a joint
    return commenced with respect to any liability for tax arising
    after July 22, 1998, and any liability for tax arising on or before
    such date but remaining unpaid as of such date.

-End-

-CITE-
    26 USC APPENDIX Rule 323                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XXXI. - ACTIONS FOR DETERMINATION OF RELIEF FROM JOINT AND
                   SEVERAL LIABILITY ON A JOINT RETURN

-HEAD-
    Rule 323. Other Pleadings

-STATUTE-
      (a) Answer: The Commissioner shall file an answer or shall move
    with respect to the petition within the periods specified in and in
    accordance with the provisions of Rule 36.
      (b) Reply: For provisions relating to the filing of a reply, see
    Rule 37.

-MISC1-
                              EFFECTIVE DATE                          
      New Rule 323 is effective with respect to actions for
    determination of relief from joint and several liability on a joint
    return commenced with respect to any liability for tax arising
    after July 22, 1998, and any liability for tax arising on or before
    such date but remaining unpaid as of such date.

-End-

-CITE-
    26 USC APPENDIX Rule 324                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XXXI. - ACTIONS FOR DETERMINATION OF RELIEF FROM JOINT AND
                   SEVERAL LIABILITY ON A JOINT RETURN

-HEAD-
    Rule 324. Joinder of Issue in Action for Determination of Relief
      from Joint and Several Liability on a Joint Return

-STATUTE-
      An action for determination of relief from joint and several
    liability on a joint return shall be deemed at issue upon the later
    of:
        (1) the time provided by Rule 38, or
        (2) the expiration of the period within which a notice of
      intervention may be filed under Rule 325(b).

-MISC1-
                              EFFECTIVE DATE                          
      New Rule 324 is effective with respect to actions for
    determination of relief from joint and several liability on a joint
    return commenced with respect to any liability for tax arising
    after July 22, 1998, and any liability for tax arising on or before
    such date but remaining unpaid as of such date.

-End-

-CITE-
    26 USC APPENDIX Rule 325                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XXXI. - ACTIONS FOR DETERMINATION OF RELIEF FROM JOINT AND
                   SEVERAL LIABILITY ON A JOINT RETURN

-HEAD-
    Rule 325. Notice and Intervention

-STATUTE-
      (a) Notice: On or before 60 days from the date of the service of
    the petition, the Commissioner shall serve notice of the filing of
    the petition on the other individual filing the joint return and
    shall simultaneously file with the Court a copy of the notice with
    an attached certificate of service. The notice shall advise the
    other individual of the right to intervene by filing a notice of
    intervention with the Court not later than 60 days after the date
    of service on the other individual.
      (b) Intervention: If the other individual filing the joint return
    desires to intervene, then such individual shall file a notice of
    intervention with the Court not later than 60 days after service of
    the notice by the Commissioner of the filing of the petition,
    unless the Court directs otherwise. All new matters of claim or
    defense in a notice of intervention shall be deemed denied.

-MISC1-
                              EFFECTIVE DATE                          
      New Rule 325 is effective with respect to actions for
    determination of relief from joint and several liability on a joint
    return commenced with respect to any liability for tax arising
    after July 22, 1998, and any liability for tax arising on or before
    such date but remaining unpaid as of such date.

-End-

-CITE-
    26 USC APPENDIX TITLE XXXII. - LIEN AND LEVY
           ACTIONS                                         01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XXXII. - LIEN AND LEVY ACTIONS

-HEAD-
                   TITLE XXXII. - LIEN AND LEVY ACTIONS               

-End-

-CITE-
    26 USC APPENDIX Rule 330                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XXXII. - LIEN AND LEVY ACTIONS

-HEAD-
    Rule 330. General

-STATUTE-
      (a) Applicability: The Rules of this Title XXXII set forth the
    provisions that apply to lien and levy actions under Code sections
    6320(c) and 6330(d). Except as otherwise provided in this Title,
    the other Rules of Practice and Procedure of the Court, to the
    extent pertinent, are applicable to such actions.
      (b) Jurisdiction: The Court shall have jurisdiction of a lien or
    levy action under this Title when the conditions of Code section
    6320(c) or 6330(d), as applicable, have been satisfied.

-MISC1-
                              EFFECTIVE DATE                          
      New Title XXXII sets forth procedures for actions under sections
    6320(c) and 6330(d) of this title, added by sec. 3401 of the
    Internal Revenue Service Restructuring and Reform Act of 1998, Pub.
    L. 105-206, 112 Stat. 746. Sections 6320(c) and 6330(d) of this
    title provide for judicial review of determinations made under
    sections 6320 and 6330 of this title regarding liens or levies
    against property or rights to property. Those sections are
    effective with respect to collection actions initiated after Jan.
    18, 1999, and the Rules of this Title XXXII likewise are effective
    generally as to lien and levy actions commenced with respect to
    collection actions initiated after Jan. 18, 1999; except that Rule
    331(c) is effective as to proceedings commenced on or after Dec.
    21, 2000.
      New Rule 330 is effective as to lien and levy actions commenced
    with respect to collection actions initiated after Jan. 18, 1999.

-End-

-CITE-
    26 USC APPENDIX Rule 331                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XXXII. - LIEN AND LEVY ACTIONS

-HEAD-
    Rule 331. Commencement of Lien and Levy Action

-STATUTE-
      (a) Commencement of Action: A lien and levy action under Code
    sections 6320(c) and 6330(d) shall be commenced by filing a
    petition with the Court. See Rule 20, relating to commencement of
    case; Rule 22, relating to the place and manner of filing the
    petition; and Rule 32, regarding the form of pleadings.
      (b) Content of Petition: A petition filed pursuant to this Rule
    shall be entitled "Petition for Lien or Levy Action Under Code
    Section 6320(c) or 6330(d)", as applicable, and shall contain the
    following:
        (1) In the case of a petitioner other than a corporation, the
      petitioner's name and legal residence; in the case of a corporate
      petitioner, the petitioner's name and principal place of business
      or principal office or agency; and, in all cases, the
      petitioner's mailing address and taxpayer identification number
      (e.g., Social Security number or employer identification number).
      The mailing address, legal residence, and principal place of
      business, or principal office or agency, shall be stated as of
      the date that the petition is filed.
        (2) The date of the notice of determination concerning
      collection action(s) under Code section 6320 and/or 6330 by the
      Internal Revenue Service Office of Appeals (hereinafter the
      "notice of determination"), and the city and State of the Office
      which made such determination.
        (3) The amount or amounts and type of underlying tax liability,
      and the year or years or other periods to which the notice of
      determination relates.
        (4) Clear and concise assignments of each and every error which
      the petitioner alleges to have been committed in the notice of
      determination. Any issue not raised in the assignments of error
      shall be deemed to be conceded. Each assignment of error shall be
      separately lettered.
        (5) Clear and concise lettered statements of the facts on which
      the petitioner bases each assignment of error.
        (6) A prayer setting forth the relief sought by the petitioner.
        (7) The signature, mailing address, and telephone number of
      each petitioner or each petitioner's counsel, as well as
      counsel's Tax Court bar number.
        (8) As an attachment, a copy of the notice of determination.

      A claim for reasonable litigation or administrative costs shall
    not be included in the petition in a lien and levy action. For the
    requirements as to claims for reasonable litigation or
    administrative costs, see Rule 231.
      (c) Small Tax Case Under Code Section 7463(f)(2): For provisions
    regarding the content of a petition in a small tax case under Code
    section 7463(f)(2), see Rules 170 through 175.
      (d) Filing Fee: The fee for filing a petition for a lien and levy
    action shall be $60, payable at the time of filing.

-MISC1-
                              EFFECTIVE DATE                          
      New Rule 331 is effective as to lien and levy actions commenced
    with respect to collection actions initiated after Jan. 18, 1999;
    except that par. (c) is effective as to proceedings commenced on or
    after Dec. 21, 2000.

-End-

-CITE-
    26 USC APPENDIX Rule 332                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XXXII. - LIEN AND LEVY ACTIONS

-HEAD-
    Rule 332. Designation of Place of Trial

-STATUTE-
      At the time of filing a petition for a lien and levy action, a
    designation of place of trial shall be filed in accordance with
    Rule 140.

-MISC1-
                              EFFECTIVE DATE                          
      New Rule 332 is effective as to lien and levy actions commenced
    with respect to collection actions initiated after Jan. 18, 1999.

-End-

-CITE-
    26 USC APPENDIX Rule 333                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XXXII. - LIEN AND LEVY ACTIONS

-HEAD-
    Rule 333. Other Pleadings

-STATUTE-
      (a) Answer: The Commissioner shall file an answer or shall move
    with respect to the petition within the periods specified in and in
    accordance with the provisions of Rule 36.
      (b) Reply: For provisions relating to the filing of a reply, see
    Rule 37.

-MISC1-
                              EFFECTIVE DATE                          
      New Rule 333 is effective as to lien and levy actions commenced
    with respect to collection actions initiated after Jan. 18, 1999.

-End-

-CITE-
    26 USC APPENDIX Rule 334                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    TITLE XXXII. - LIEN AND LEVY ACTIONS

-HEAD-
    Rule 334. Joinder of Issue in Lien and Levy Actions

-STATUTE-
      A lien and levy action under Code sections 6320(c) and 6330(d)
    shall be deemed at issue as provided by Rule 38.

-MISC1-
                              EFFECTIVE DATE                          
      New Rule 334 is effective as to lien and levy actions commenced
    with respect to collection actions initiated after Jan. 18, 1999.

-End-

-CITE-
    26 USC APPENDIX App. I                                      01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX

-HEAD-
    App. I

-MISC1-
<p><img src="http://uscode.house.gov/images/code03t26ai.gif" width=576 height=579 alt="Image of item"><p>
-CITE-
    26 USC APPENDIX Form 1                                      01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    Form 1

-MISC1-
<p><img src="http://uscode.house.gov/images/code03t26f1p1.gif" width=576 height=579 alt="Image of item"><p>

<p><img src="http://uscode.house.gov/images/code03t26f1p2.gif" width=576 height=579 alt="Image of item"><p>

-End-

-CITE-
    26 USC APPENDIX Form 2                                      01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
    

-HEAD-
    Form 2

-MISC1-
<p><img src="http://uscode.house.gov/images/code03t26f2.gif" width=576 height=579 alt="Image of item"><p>
-CITE-
    26 USC APPENDIX Form 3                                      01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
        
    Form 3

-MISC1-
<p><img src="http://uscode.house.gov/images/code03t26f3.gif" width=576 height=579 alt="Image of item"><p>
-CITE-
    26 USC APPENDIX Form 4                                      01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
            
    Form 4

-MISC1-
<p><img src="http://uscode.house.gov/images/code03t26f4.gif" width=576 height=579 alt="Image of item"><p>
-CITE-
    26 USC APPENDIX Form 5                                      01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
                
    Form 5

-MISC1-
<p><img src="http://uscode.house.gov/images/code03t26f5.gif" width=576 height=579 alt="Image of item"><p>
-CITE-
    26 USC APPENDIX Form 6                                      01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
                    
    Form 6

-MISC1-
<p><img src="http://uscode.house.gov/images/code03t26f6.gif" width=576 height=579 alt="Image of item"><p>
-CITE-
    26 USC APPENDIX Form 7                                      01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
                        
    Form 7

-MISC1-
<p><img src="http://uscode.house.gov/images/code03t26f7p1.gif" width=576 height=579 alt="Image of item"><p>

<p><img src="http://uscode.house.gov/images/code03t26f7p2.gif" width=576 height=579 alt="Image of item"><p>
-CITE-
    26 USC APPENDIX Form 8                                      01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
                            
    Form 8

-MISC1-
<p><img src="http://uscode.house.gov/images/code03t26f8.gif" width=576 height=579 alt="Image of item"><p>
-CITE-
    26 USC APPENDIX Form 9                                      01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
                                
    Form 9

-MISC1-
<p><img src="http://uscode.house.gov/images/code03t26f9.gif" width=576 height=579 alt="Image of item"><p>
-CITE-
    26 USC APPENDIX Form 10                                     01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
                                    
    Form 10

-MISC1-
    Form 11

-MISC1-
<p><img src="http://uscode.house.gov/images/code03t26f1011.gif" width=576 height=579 alt="Image of item"><p>
-CITE-
    26 USC APPENDIX Form 12                                     01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
                                        
    Form 12

-MISC1-
<p><img src="http://uscode.house.gov/images/code03t26f12.gif" width=576 height=579 alt="Image of item"><p>
-CITE-
    26 USC APPENDIX Form 13                                     01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
                                            
    Form 13

-MISC1-
<p><img src="http://uscode.house.gov/images/code03t26f13.gif" width=576 height=579 alt="Image of item"><p>
-CITE-
    26 USC APPENDIX App. II                                     01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
                                                
    App. II

-MISC1-
<p><img src="http://uscode.house.gov/images/code03t26aiii.gif" width=576 height=579 alt="Image of item"><p>
-CITE-
    26 USC APPENDIX App. III                                    01/19/04

-EXPCITE-
    TITLE 26 - APPENDIX
                                                    
    App. III

-MISC1-
<p><img src="http://uscode.house.gov/images/code03t26aiv.gif" width=576 height=579 alt="Image of item"><p>

-End-