Log inStart free trial
All rules
← Rule 171 · Request for Small Tax Case ProcedureRule 173 · Pleadings →

Rule 172 — Representation

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.

(As effective October 3, 2008, 130 T.C. 486. For prior history, see 120 T.C. 606 (2003). Rule 172 was originally designated as Rule 174, see 120 T.C. 606 (2003). For prior Rule 174 history, see 93 T.C. 968 (1989), 60 T.C. 1146 (1973).)

As amended through August 2024.

← Rule 171 · Request for Small Tax Case ProcedureRule 173 · Pleadings →
This is a Docket.tax digital transcription provided for reference only and may lag the very latest amendments — always confirm against the official Rules linked above. Docket.tax is an independent tool, not affiliated with, endorsed by, or operated by the U.S. Tax Court.
Docket.tax Pro

Research the U.S. Tax Court — not just the Rules

The Rules are free. A Docket.tax subscription turns the entire U.S. Tax Court into a research platform — full-text search across every rule, opinion, and order; insight into how judges and counsel actually litigate; and AI that tracks your cases for you.

  • Full-text search — every rule, opinion, order, and brief — by any phrase.
  • Counsel & Judge Search — records, caseloads, and how each judge tends to rule.
  • Docket Explorer — search the entire Tax Court docket by almost any attribute.
  • AI case timelines & calendaring — deadlines and milestones, generated automatically.
  • Opinion alerts & database — know the moment the Court acts on a case you follow.
  • Track up to 1,000 dockets — monitor your whole practice in one place.
Start your 14-day free trialSee plans & pricingBasic & Pro include a 14-day free trial · no card required on Basic.