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← Rule 334 · Joinder of Issue in Lien and Levy ActionsRule 341 · Commencement of Whistleblower Action →

Rule 340 — General

(a) Applicability: The Rules of this Title XXXIII set forth the provisions that apply to whistleblower actions under Code section 7623(b)(4). Except as otherwise provided in this Title, the other Rules of Practice and Procedure of the Court, to the extent pertinent, are applicable to such actions.

(b) Jurisdiction: The Court shall have jurisdiction of a whistleblower action under this Title when the conditions of Code section 7623(b)(4) have been satisfied.

(As adopted, effective December 20, 2006, 130 T.C. 586–87.)

As amended through August 2024.

← Rule 334 · Joinder of Issue in Lien and Levy ActionsRule 341 · Commencement of Whistleblower Action →
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