← Rule 54 · Timely Filing and Joinder of Motions Rule 56 · Motion for Review of Jeopardy Assessment or Jeopardy Levy →

Rule 55 — Motion to Restrain Assessment or Collection or to Order Refund of Amount Collected

A motion to restrain assessment or collection or to order refund of any amount collected may be filed with the Court only where a timely petition has been filed with the Court. See Code secs. 6015(e)(1)(B)(ii), 6213(a), 6225(b), 6246(b), 6330(e), 7436(d). For the rules applicable to captions, signing, and other matters of form and style of motions, see Rule 50(a).

(As amended and effective October 3, 2008, 130 T.C. 416. For prior history, see 93 T.C. 876–77 (1989); 120 T.C. 533–34 (2003).)

As amended through August 2024.

← Rule 54 · Timely Filing and Joinder of Motions Rule 56 · Motion for Review of Jeopardy Assessment or Jeopardy Levy →

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.

Rule 55 — Motion to Restrain Assessment or Collection or to Order Refund of Amount Collected

Research the U.S. Tax Court — not just the Rules