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Rule 63 — Substitution of Parties; Change or Correction in Name

(a) Death: If a petitioner dies, the Court, on its own or on motion of a party or the decedent’s successor or representative, may order substitution of the proper parties.

(b) Incompetency: If a party becomes incompetent, the Court, on its own or on motion of a party or the party’s representative, may order the representative to proceed with the case.

(c) Successor Fiduciaries or Representatives: The Court, on its own or on motion of a party, may order substitution of the proper successors where a fiduciary or representative is changed.

(d) Other Cause: The Court, on its own or on motion of a party, may order the substitution of proper parties for other cause.

(e) Change or Correction in Name: The Court, on its own or on motion of a party, may order a change of or correction in the name or title of a party.

(As effective October 3, 2008, 130 T.C. 425–26; as amended, effective March 20, 2023, 160 T.C. 608. For prior history, see 60 T.C. 1096 (1973); 93 T.C. 894–95 (1989).)

As amended through August 2024.

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Rule 63 — Substitution of Parties; Change or Correction in Name

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