United States Tax Court
Rules
TITLE II
THE COURT
Rule 10. Name, Office, and Sessions
(a) Name. The name of the Court is the United States Tax
Court.
(b) Office of Court. The principal office of the Court shall
be in the District of Columbia, but the Court or any of its
Divisions may sit at any place within the United States. See Code
Sections 7445 and 7701(a)(9).
(c) Sessions. The time and place of sessions of the Court
shall be prescribed by the Chief Judge.
(d) Business hours. The office of the Clerk at Washington,
D.C., shall be open during business hours on all days, except
Saturdays, Sundays, and legal holidays in the District of
Columbia, for the purpose of receiving petitions, pleadings,
motions, and other papers. Business hours are from 8:00 a.m. to
4:30 p.m. For legal holidays, see Rule 25(b).
(e) Mailing address. Mail to the Court should be addressed to
the United States Tax Court, 400 Second Street, N.W., Washington,
D.C. 20217. Other addresses, such as locations at which the
Court may be in session, should not be used, unless the Court
directs otherwise.
Rule 11. Payments to Court
All payments to the Court for fees or charges of the Court
shall be made either in cash or by check, money order, or other
draft made payable to the order of "Clerk, United States Tax
Court," and shall be mailed or delivered to the Clerk of the
Court at Washington, D.C. For the Court's address, see Rule
10(e). For particular payments, see Rules 12(c) (copies of Court
records), 20(b) (filing of petition), 175(a)(2) (small tax
cases), 200(e) (application to practice before Court), 200(i)
(periodic registration fee), and 271(c) (filing of petition for
administrative costs). For fees and charges payable to the Court,
see Appendix III.
OTHER PROVISIONS:
Note. The cross reference in Rule 11 to Rule 271(c) is
effective with respect to actions for administrative costs
commenced after November 10, 1988.
Rule 12. Court Records
(a) Removal of records. No original record, paper, document,
or exhibit filed with the Court shall be taken from the courtroom
or from the offices of the Court or from the custody of a Judge
or employee of the Court, except as authorized by a Judge of the
Court or except as may be necessary for the Clerk to furnish
copies or to transmit the same to other courts for appeal or
other official purposes. With respect to return of exhibits after
a decision of the Court becomes final, see Rule 143(d)(2).
(b) Copies of records. After the Court renders its decision in
a case, a plain or certified copy of any document, record, entry,
or other paper, pertaining to the case and still in the custody
of the Court, may be obtained upon application to the Court's
Copywork Office and payment of the required fee. Unless otherwise
permitted by the Court, no copy of any exhibit or original
document in the files of the Court shall be furnished to other
than the parties until the Court renders its decision. With
respect to protective orders that may restrict the availability
of exhibits and documents, see Code Section 7461 and Rule 103(a).
(c) Fees. The fees to be charged and collected for any copies
will be determined in accordance with Code Section 7474. See
Appendix III.
Rule 13. Jurisdiction
(a) Notice of deficiency or of transferee or fiduciary
liability required. Except in actions for declaratory judgment,
for disclosure, for readjustment or adjustment of partnership
items, or for administrative costs (see Titles XXI, XXII, XXIV,
and XXVI), the jurisdiction of the Court depends (1) in a case
commenced in the Court by a taxpayer, upon the issuance by the
Commissioner of a notice of deficiency in income, gift, or estate
tax or, in the taxes under Code Chapter 41, 42, 43, or 44
(relating to the excise taxes on certain organizations and
persons dealing with them), or in the tax under Code Chapter 45
(relating to the windfall profit tax), or in any other taxes
which are the subject of the issuance of a notice of deficiency
by the Commissioner; and (2) in a case commenced in the Court by
a transferee or fiduciary, upon the issuance by the Commissioner
of a notice of liability to the transferee or fiduciary. See Code
Sections 6212, 6213, and 6901.
(b) Declaratory judgment, disclosure, partnership, or
administrative costs actions. For the jurisdictional requirements
in an action for declaratory judgment, for disclosure, for
readjustment or adjustment of partnership items, or for
administrative costs, see Rules 210(c), 220(c), 240(c), and
270(c).
(c) Timely petition required. In all cases, the jurisdiction
of the Court also depends on the timely filing of a petition. See
Code Sections 6213, 7502; with respect to declaratory judgment
actions, see Code Sections 7428, 7476, and 7478; with respect to
disclosure actions, see Code Section 6110; and with respect to
partnership actions, see Code Sections 6226 and 6228.
(d) Contempt of Court. Contempt of Court may be punished by
fine or imprisonment within the scope of Code Section 7456(c).
(e) Bankruptcy and receivership. With respect to the filing of
a petition or the continuation of proceedings in this Court after
the filing of a bankruptcy petition, see 11 U.S.C. section
362(a)(8) and Code Section 6213(f)(1). With respect to the filing
of a petition in this Court after the appointment of a receiver
in a receivership proceeding, see Code Section 6871(c)(2).
Rule 14--19. [Reserved]
