Rule 233 — Miscellaneous

For provisions prohibiting the inclusion of a claim for reasonable litigation and administrative costs in the petition, see Rule 34(f) (claim for reasonable litigation or administrative costs), Rule 211(b) (petition in a declaratory judgment action), Rules 241(c), 255.2(b), and 301(c) (petition in a partnership action), Rule 291(c) (petition in an employment status action), Rule 321(b) (petition in an action for determination of relief from joint and several liability on a joint return), and Rule 331(b) (petition in a lien or levy action). For provisions regarding discovery, see Rule 70(a)(2). For provisions prohibiting the introduction of evidence regarding a claim for reasonable litigation or administrative costs at the trial of the case, see Rule 143(a).

(As effective October 3, 2008, 130 T.C. 540–41; as amended, effective July 15, 2019, 153 T.C. 271; effective March 20, 2023, 160 T.C. 690. For prior history, see 79 T.C. 1159–60 (1982); 93 T.C. 1021–22 (1989); 109 T.C. 680–81 (1997); 120 T.C. 661 (2003).)