Tax Court Rules of Practice and Procedure

E65834

court rules legal rules procedural rules

The Tax Court Rules of Practice and Procedure are the procedural rules that govern how cases are conducted, filed, and adjudicated before the United States Tax Court.

Statements (49)

Predicate	Object
instanceOf	court rules → legal rules → procedural rules →
appliesTo	United States Tax Court → collection due process cases → deficiency cases → innocent spouse cases → partnership and TEFRA-related cases → small tax cases → whistleblower award cases →
bindingOn	judges of the United States Tax Court → parties before the United States Tax Court → practitioners before the United States Tax Court →
canBeAmendedBy	United States Tax Court →
citationForm	Tax Ct. R. [rule number] →
country	United States of America → surface form: United States
enforcedBy	United States Tax Court → surface form: United States Tax Court judges
governs	appeals-related procedures in the United States Tax Court → briefing in the United States Tax Court → conduct of trials in the United States Tax Court → discovery in the United States Tax Court → entry of decisions in the United States Tax Court → filing of petitions in the United States Tax Court → motion practice in the United States Tax Court → practice before the United States Tax Court → procedure before the United States Tax Court →
includes	rules on commencement of a case → rules on decisions → rules on discovery and stipulations → rules on fees and costs → rules on pleadings → rules on representation and admission to practice → rules on review of decisions → rules on service and filing → rules on trials →
jurisdiction	federal tax cases →
language	English →
legalBasis	Internal Revenue Code → Title 26 of the United States Code →
promulgatedBy	United States Tax Court →
publicationForm	online rules on the United States Tax Court website → printed rules volume →
purpose	to ensure orderly and fair adjudication of tax disputes → to provide uniform procedures for tax litigation →
relatedTo	United States Federal Rules of Civil Procedure → surface form: Federal Rules of Civil Procedure Internal Revenue Service procedures →
scope	all cases properly before the United States Tax Court →
subjectArea	civil procedure → tax law →

Referenced by (3)

Full triples — surface form annotated when it differs from this entity's canonical label.

Tax Court Memorandum Opinions → governedBy → Tax Court Rules of Practice and Procedure →

United States Tax Court → governingLaw → Tax Court Rules of Practice and Procedure →

T.C. → rulesOfPractice → Tax Court Rules of Practice and Procedure →

subject surface form: United States Tax Court