At the time of filing a petition for a certification or a failure to reverse a certification action under Code section 7345(e), a request for place of trial shall be filed in accordance with Rule 140.
(As adopted, effective November 30, 2018, 153 T.C. 286.)
This is a Docket.tax digital transcription provided for reference only and may lag the very latest amendments — always confirm against the official Rules linked above. Docket.tax is an independent tool, not affiliated with, endorsed by, or operated by the U.S. Tax Court.
Docket.tax Pro
Research the U.S. Tax Court — not just the Rules
The Rules are free. A Docket.tax subscription turns the entire U.S. Tax Court into a research platform — full-text search across every rule, opinion, and order; insight into how judges and counsel actually litigate; and deadlines read from the Court’s orders on every case you track.
Full-text search — every rule, opinion, order, and brief — by any phrase.
Counsel & Judge Search — records, caseloads, and the opinions each judge has written.
Research — search a century of opinions, orders, and briefs — grouped by source, filtered by issue, judge, and outcome.
Deadlines & case timelines — dates from the Court’s orders and trial calendar, each linked to its source.
Opinion alerts & database — know the moment the Court acts on a case you follow.
Track up to 1,000 dockets — monitor your whole practice in one place.