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← Rule 161 · Motion for Reconsideration of Findings or OpinionRule 163 · No Joinder of Motions Under Rules 161 and 162 →

Rule 162 — Motion to Vacate or Revise Decision

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.

(As effective October 3, 2008, 130 T.C. 485. For prior history, see 60 T.C. 1144 (1973).)

As amended through August 2024.

← Rule 161 · Motion for Reconsideration of Findings or OpinionRule 163 · No Joinder of Motions Under Rules 161 and 162 →
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