Rule 150 — Record of Proceedings

(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 or Special Trial 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.

(As effective October 3, 2008, 130 T.C. 479; as amended, effective May 5, 2011, 136 T.C. 632–33. For prior history, see 60 T.C. 1140 (1973); 109 T.C. 625 (1997).)