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Rule 192 — Bond to Stay Assessment and Collection

The filing of a notice of appeal does not stay assessment or collection of a deficiency redetermined by the Court unless, on or before the filing of the notice of appeal, a bond is filed with the Court in accordance with Code section 7485.

(As effective October 3, 2008, 130 T.C. 498. For prior history, see 60 T.C. 1051 (1973); 109 T.C. 638–39 (1997).)

As amended through August 2024.

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Rule 192 — Bond to Stay Assessment and Collection

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