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← Rule 311 · Commencement of Action for Declaratory Judgment (Oversheltered Return)Rule 313 · Other Pleadings →

Rule 312 — Request for Place of Trial

At the time of filing a petition for declaratory judgment with respect to an oversheltered return, the petitioner shall file a request for place of trial in accordance with Rule 140.

(As amended and effective March 1, 2008, 130 T.C. 578. For prior history, see 120 T.C. 704–05 (2003).)

As amended through August 2024.

← Rule 311 · Commencement of Action for Declaratory Judgment (Oversheltered Return)Rule 313 · Other Pleadings →
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