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Rule 30 — Pleadings Allowed

There shall be a petition and an answer, and, where required under these Rules, a reply. No other pleading shall be allowed, except that the Court may permit or direct some other responsive pleading. (See Rule 173 as to small tax cases.)

(As effective October 3, 2008, 130 T.C. 401. For prior history, see 60 T.C. 1081 (1973); 93 T.C. 861–62 (1989); 120 T.C. 521 (2003).)

As amended through August 2024.

← Rule 27 · Privacy Protection for Filings Made With the CourtRule 31 · General Rules of Pleading →
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