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U.S. Tax Court Rules of Practice & Procedure

Browse every rule of the U.S. Tax Court — free, no account needed. As amended through August 2024

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These Rules are reproduced by Docket.tax for convenient reading and search, current through the August 2024 amendments. This is not the official text — the U.S. Tax Court publishes the authoritative version. Verify against the official copy before relying on any rule.

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204 rules across 35 Titles

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

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

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

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

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

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

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

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

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

Rule 100Applicability Rule 101Sequence, Timing, and Frequency Rule 102Supplementation of Responses Rule 103Protective Orders Rule 104Enforcement Action and Sanctions

Rule 110Pretrial Conferences

Rule 120Judgment on the Pleadings Rule 121Summary Judgment Rule 122Submission Without Trial Rule 123Default and Dismissal Rule 124Alternative Dispute Resolution

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

Rule 140Place of Trial Rule 141Consolidation; Separate Trials Rule 142Burden of Proof Rule 143Evidence Rule 144Exceptions Unnecessary Rule 145Exclusion of Proposed Witnesses Rule 146Determination of Foreign Law Rule 147Subpoenas Rule 148Fees and Mileage Rule 149Failure to Appear or to Adduce Evidence Rule 150Record of Proceedings Rule 151Briefs Rule 151.1Brief of an Amicus Curiae Rule 152Oral Findings of Fact or Opinion

Rule 155Computation by Parties for Entry of Decision Rule 156Estate Tax Deduction Developing At or After Trial Rule 157Motion to Retain File in Estate Tax Case Involving Section 6166 Election

Rule 160Harmless Error Rule 161Motion for Reconsideration of Findings or Opinion Rule 162Motion to Vacate or Revise Decision Rule 163No Joinder of Motions Under Rules 161 and 162

Rule 170General Rule 171Request for Small Tax Case Procedure Rule 172Representation Rule 173Pleadings Rule 174Trial

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

Rule 190How Appeal Taken Rule 191Preparation of the Record on Appeal Rule 192Bond to Stay Assessment and Collection Rule 193Appeals From Interlocutory Orders

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

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

Rule 220General Rule 221Commencement of Disclosure Action Rule 222Request for Place of Hearing Rule 223Other Pleadings Rule 224Joinder of Issue Rule 225Intervention Rule 226Joinder of Parties Rule 227Anonymous Parties Rule 228Confidentiality Rule 229Burden of Proof Rule 229AProcedure in Actions Heard by a Special Trial Judge of the Court

Rule 230General Rule 231Claims for Litigation and Administrative Costs Rule 232Disposition of Claims for Litigation and Administrative Costs Rule 233Miscellaneous

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

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

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

Rule 270General Rule 271Commencement of Action for Administrative Costs Rule 272Other Pleadings Rule 273Joinder of Issue in Action for Administrative Costs Rule 274Applicable Small Tax Case Rules

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

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

Rule 300General Rule 301Commencement of Large Partnership Action Rule 302Request for Place of Trial Rule 303Other Pleadings Rule 304Joinder of Issue in Large Partnership Actions Rule 305Action for Adjustment of Partnership Items of Large Partnership Treated as Action for Readjustment of Partnership Items of Large Partnership

Rule 310General Rule 311Commencement of Action for Declaratory Judgment (Oversheltered Return)Rule 312Request for Place of Trial Rule 313Other Pleadings Rule 314Joinder of Issue in Action for Declaratory Judgment (Oversheltered Return)Rule 315Disposition of Action for Declaratory Judgment Rule 316Action for Declaratory Judgment

Rule 320General Rule 321Commencement of Action for Determination of Relief From Joint and Several Liability on a Joint Return Rule 322Request for Place of Trial Rule 323Other Pleadings Rule 324Joinder of Issue in Action for Determination of Relief From Joint and Several Liability on a Joint Return Rule 325Notice and Intervention

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

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

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

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