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Rule 52 — Motion to Strike

Upon motion made by a party before responding to a pleading or, if no responsive pleading is permitted by these Rules, upon motion made by a party within 30 days after the service of the pleading, or upon the Court’s own initiative at any time, the Court may order stricken from any pleading any insufficient claim or defense or any redundant, immaterial, impertinent, frivolous, or scandalous matter. In like manner and procedure, the Court may order stricken any such objectionable matter from briefs, documents, or any other papers or responses filed with the Court.

(As effective October 3, 2008, 130 T.C. 415. For prior history, see 60 T.C. 1093 (1973).)

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.
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