All rules

Rule 51 — Motion for More Definite Statement

(a) General: If a pleading to which a responsive pleading is permitted or required is so vague or ambiguous that a party cannot reasonably be required to frame a responsive pleading, then the party may move for a more definite statement before interposing a responsive pleading. The motion shall point out the defects complained of and the details desired. See Rules 70 and 90 for procedures available to narrow the issues or to elicit further information as to the facts involved or the positions of the parties.

(b) Penalty for Failure of Response: The Court may strike the pleading to which the motion is directed or may make such other order as it deems just, if the required response is not made within such period as the Court may direct.

(As effective October 3, 2008, 130 T.C. 415. For prior history, see 60 T.C. 1092–93 (1973); 93 T.C. 874–75 (1989).)

As amended through August 2024.

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 AI that tracks your cases for you.

  • Full-text search — every rule, opinion, order, and brief — by any phrase.
  • Counsel & Judge Search — records, caseloads, and how each judge tends to rule.
  • Docket Explorer — search the entire Tax Court docket by almost any attribute.
  • AI case timelines & calendaring — deadlines and milestones, generated automatically.
  • 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.
Start your 14-day free trialSee plans & pricingBasic & Pro include a 14-day free trial · no card required on Basic.