United States Tax Court
Rules
TITLE I
SCOPE OF RULES - CONSTRUCTION - EFFECTIVE DATE -DEFINITIONS
Rule 1. Scope of Rules and Construction
(a) Scope. These Rules govern the practice and procedure in
all cases and proceedings in the United States Tax Court. Where
in any instance there is no applicable rule of procedure, the
Court or the Judge before whom the matter is pending may
prescribe the procedure, giving particular weight to the Federal
Rules of Civil Procedure to the extent that they are suitably
adaptable to govern the matter at hand.
(b) Construction. These Rules shall be construed to secure the
just, speedy, and inexpensive determination of every case.
Rule 2. Effective Date
(a) Adoption. These Rules, except as otherwise provided, will
take effect on July 1, 1990. They govern all proceedings and
cases commenced after they take effect, and also all further
proceedings in cases then pending, except to the extent that in
the opinion of the Court their application, in a particular case
pending when the Rules take effect, would not be feasible or
would work injustice, in which event the former procedure
applies.
(b) Amendments. Amendments to these Rules shall state their
effective date. Amendments shall likewise govern all proceedings
both in cases pending on or commenced after their effective date,
except to the extent otherwise provided, and subject to the
further exception provided in paragraph (a) of this Rule.
Rule 3. Definitions
(a) Division. The Chief Judge may from time to time divide
the Court into Divisions of one or more Judges and, in case of a
Division of more than one Judge, designate the chief thereof.
(b) Clerk. Reference to the Clerk in these Rules means the
Clerk of the United States Tax Court.
(c) Commissioner. Reference to Commissioner in these Rules
means the Commissioner of Internal Revenue.
(d) Special Trial Judge. The term Special Trial Judge as used
in these Rules refers to a judicial officer appointed pursuant to
Code Section 7443A(a). See Rule 180.
(e) Time. As provided in these Rules and in orders and notices
of the Court, time means standard time in the location mentioned
except when advanced time is substituted therefor by law. For
computation of time, see Rule 25.
(f) Business hours. As to the Court's business hours, see Rule
10(d).
(g) Filing. For requirements as to filing with the Court, see
Rule 22.
(h) Code. Any reference or citation to the Code relates to the
Internal Revenue Code of 1986, as in effect for the relevant
period or the relevant time.
Rule 4--9. [Reserved]
