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Rule 39 — Pleading Special Matters

A party shall set forth in the party’s pleading any matter constituting an avoidance or affirmative defense, including res judicata, collateral estoppel, estoppel, waiver, duress, fraud, and the statute of limitations. A mere denial in a responsive pleading will not be sufficient to raise any such issue.

(As effective October 3, 2008, 130 T.C. 411. For prior history, see 60 T.C. 1088 (1973); 93 T.C. 870–71 (1989).)

As amended through August 2024.

← Rule 38 · Joinder of IssueRule 40 · Defenses and Objections Made by Pleading or Motion →
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