TITLE III

COMMENCEMENT OF CASE
SERVICE AND FILING OF PAPERS
FORM AND STYLE OF PAPERS
APPEARANCE AND REPRESENTATION
COMPUTATION OF TIME

Rule 20.  Commencement of Case
    (a) General. A case is commenced in the Court by filing a
petition with the Court to redetermine a deficiency set forth in
a notice of deficiency issued by the Commissioner, or to
redetermine the liability of a transferee or fiduciary set forth
in a notice of liability issued by the Commissioner to the
transferee or fiduciary, or to obtain a declaratory judgment, or
to obtain or restrain a disclosure, or to adjust or readjust
partnership items, or to obtain an award for reasonable
administrative costs. See Rule 13, Jurisdiction.
   (b) Filing fee. At the time of filing a petition, a fee of $
60 shall be paid. The payment of any fee under this paragraph may
be waived if the petitioner establishes to the satisfaction of
the Court by an affidavit containing specific financial
information the inability to make such payment.

Rule 21.  Service of Papers
    (a) When required. Except as otherwise required by these
Rules or directed by the Court, all pleadings, motions, orders,
decisions, notices, demands, briefs, appearances, or other
similar documents or papers relating to a case, including a
disciplinary matter under Rule 202, also referred to as the
papers in a case, shall be served on each of the parties or other
persons involved in the matter to which the paper relates other
than the party who filed the paper.
   (b) Manner of service.
   (1) General. All petitions shall be served by the Clerk. All
other papers required to be served on a party shall also be
served by the Clerk unless otherwise provided in these Rules or
directed by the Court, or unless the original paper is filed with
a certificate by a party or a party's counsel that service of
that paper has been made on the party to be served or such
party's counsel. For the form of such certificate of service, see
Form 13, Appendix I. Such service may be made by mail directed to
the party or the party's counsel at such person's last known
address. Service by mail is complete upon mailing, and the date
of such mailing shall be the date of such service. As an
alternative to service by mail, service may be made by delivery
to a party, or a party's counsel or authorized representative in
the case of a party other than an individual (see Rule 24(b)).
Service shall be made on the Commissioner by service on, or
directed to, the Commissioner's counsel at the office address
shown in the Commissioner's answer filed in the case or, if no
answer has been filed, on the Chief Counsel, Internal Revenue
Service, Washington, D.C.  20224. Service on a person other than
a party shall be made in the same manner as service on a party,
except as otherwise provided in these Rules or directed by the
Court. In cases consolidated pursuant to Rule 141, a party making
direct service of a paper shall serve each of the other parties
or counsel for each of the other parties, and the original and
copies thereof required to be filed with the Court shall each
have a certificate of service attached.
   (2) Counsel of record. Whenever under these Rules service is
required or permitted to be made upon a party represented by
counsel who has entered an appearance, service shall be made upon
such counsel unless service upon the party is directed by the
Court. Where more than one counsel appear for a party, service
will be made only on that counsel whose appearance was first
entered of record, unless that counsel notifies the Court, by a
designation of counsel to receive service filed with the Court,
that other counsel of record is to receive service, in which
event service will be made only on the person so designated.
   (3) Writs and process. Service and execution of writs,
process, or similar directives of the Court may be made by a
United States marshal, by a deputy marshal, or by a person
specially appointed by the Court for that purpose, except that a
subpoena may be served as provided in Rule 147(c).  The person
making service shall make proof thereof to the Court promptly and
in any event within the time in which the person served must
respond. Failure to make proof of service does not affect the
validity of the service.
   (4) Change of address. The Court shall be promptly notified,
by a notice of change of address filed with the Court, of the
change of mailing address of any party, any party's counsel, or
any party's duly authorized representative in the case of a party
other than an individual (see Rule 24(a)(2), (3), and (b)). A
separate notice of change of address shall be filed for each
docket number.

Rule 22.  Filing
    Any pleadings or other papers to be filed with the Court must
be filed with the Clerk in Washington, D.C., during business
hours, except that the Judge presiding at any trial or hearing
may permit or require documents pertaining thereto to be filed at
that particular session of the Court, or except as otherwise
directed by the Court.

Rule 23.  Form and Style of Papers
    (a) Caption, date, and signature required. All papers filed
with the Court shall have a caption, shall be dated, and shall be
signed as follows:
   (1) Caption. A proper caption shall be placed on all papers
filed with the Court, and the requirements provided in Rule 32(a)
shall be satisfied with respect to all such papers. All prefixes
and titles, such as "Mr.", "Ms.", or "Dr.", shall be omitted from
the caption. The full name and surname of each individual
petitioner shall be set forth in the caption. The name of an
estate or trust or other person for whom a fiduciary acts shall
precede the fiduciary's name and title, as for example "Estate of
Mary Doe, deceased, Richard Roe, Executor."
   (2) Date. The date of signature shall be placed on all papers
filed with the Court.
   (3) Signature. The original signature, either of the party or
the party's counsel, shall be subscribed in writing to the
original of every paper filed by or for that party with the
Court, except as otherwise provided by these Rules. An individual
rather than a firm name shall be used, except that the signature
of a petitioner corporation or unincorporated association shall
be in the name of the corporation or association by one of its
active and authorized officers or members, as for example "Mary
Doe, Inc., by Richard Roe, President." The name, mailing address,
and telephone number of the party or the party's counsel, as well
as counsel's Tax Court bar number, shall be typed or printed
immediately beneath the written signature. The mailing address of
a signatory shall include a firm name if it is an essential part
of the accurate mailing address.
   (b) Number filed. For each paper filed in Court, there shall
be filed four conformed copies together with the signed original
thereof, except as otherwise provided in these Rules. Where
filing is in more than one case (as a motion to consolidate, or
in cases already consolidated), the number filed shall include
one additional copy for each docket number in excess of one. As
to stipulations, see Rule 91(b).
   (c) Legible copies required. Papers filed with the Court may
be prepared by any process, but only if all papers, including
copies, filed with the Court are clear and legible.
   (d) Size and style. Typewritten papers shall be typed on only
one side, unless produced by offset, mimeograph, multilith,
photocopy, or similar process, and shall be on plain white paper,
8 1/2 inches wide by 11 inches long, and weighing not less than
16 pounds to the ream, except that copies other than the original
may be made on any weight paper. Printed papers shall be printed
in 10-point or 12-point type, on good quality unglazed paper, 5
7/8 inches wide by 9 inches long, and with double-leaded text and
single-leaded quotations. All papers, whether typed or printed,
shall have an inside margin not less than one-fourth inch wide.
   (e) Binding and covers. All papers shall be bound together on
the upper left-hand side only and shall have no backs or covers.
   (f) Citations. All citations of case names shall be
underscored when typewritten, and shall be in italics when
printed.
   (g) Return of papers for failure to conform to rule. The Clerk
may return without filing any paper that does not conform to the
requirements of this Rule.

Rule 24.  Appearance and Representation
    (a) Appearance.
   (1) General. Counsel may enter an appearance either by
subscribing the petition or other initial pleading or document in
accordance with subparagraph (2) hereof, or thereafter by filing
an entry of appearance in accordance with subparagraph (3)
hereof.
   (2) Appearance in initial pleading. If (A) the petition or
other paper initiating the participation of a party in a case is
subscribed by counsel admitted to practice before the Court, and
(B) such initial paper contains the mailing address and Tax Court
bar number of counsel and other information required for entry of
appearance (see subparagraph (3)), then (C) that counsel shall be
recognized as representing that party and no separate entry of
appearance shall be necessary. Thereafter counsel shall be
required to notify the Clerk of any changes in applicable
information to the same extent as if counsel had filed a separate
entry of appearance.
   (3) Subsequent appearance. Where counsel has not previously
appeared, counsel shall file an entry of appearance in duplicate,
signed by counsel individually, containing the name and docket
number of the case, the name, mailing address, telephone number,
and Tax Court bar number of counsel so appearing, and a statement
that counsel is admitted to practice before the Court. A separate
entry of appearance, in duplicate, shall be filed for each
additional docket number in which counsel shall appear. The entry
of appearance shall be substantially in the form set forth in
Appendix I. The Clerk shall be given prompt written notice, filed
in duplicate for each docket number, of any change in the
foregoing information. An entry of appearance shall not be joined
to or made part of a motion to withdraw as counsel.
   (4) Counsel not admitted to practice. No entry of appearance
by counsel not admitted to practice before this Court will be
effective until counsel shall have been admitted, but counsel may
be recognized as counsel in a pending case to the extent
permitted by the Court and then only where it appears that
counsel can and will be promptly admitted. For the procedure for
admission to practice before the Court, see Rule 200.
   (b) Personal representation without counsel. In the absence of
appearance by counsel, a party will be deemed to appear on the
party's own behalf. An individual party may represent himself or
herself. A corporation or an unincorporated association may be
represented by an authorized officer of the corporation or by an
authorized member of the association. An estate or trust may be
represented by a fiduciary thereof. Any such person shall state,
in the initial pleading or other paper filed by or for the party,
such person's name, address, and telephone number, and thereafter
shall promptly notify the Clerk in writing, in duplicate for each
docket number involving that party, of any change in that
information.
   (c) Withdrawal of counsel. Counsel of record desiring to
withdraw such counsel's appearance, or any party desiring to
withdraw the appearance of counsel of record for such party, must
file a motion with the Court requesting leave therefor, showing
that prior notice of the motion has been given by such counsel to
such counsel's client, or such party's counsel, as the case may
be, and to each of the other parties to the case or their
counsel, and stating whether there is any objection to the
motion. A motion to withdraw as counsel and a motion to withdraw
counsel shall each also state the then current mailing address
and telephone number of the party in respect of whom or by whom
the motion is filed. A motion to withdraw as counsel shall not be
joined to or made part of an entry of appearance. The Court may,
in its discretion, deny such motion.
   (d) Death of counsel. If counsel of record dies, the Court
shall be so notified, and other counsel may enter an appearance
in accordance with this Rule.
   (e) Change in party or authorized representative or fiduciary.
Where (1) a party other than an individual participates in a case
through an authorized representative (such as an officer of a
corporation or a member of an association) or through a
fiduciary, and there is a change in such representative or
fiduciary, or (2) there is a substitution of parties in a pending
case, counsel subscribing the motion resulting in the Court's
approval of the change or substitution shall thereafter be deemed
first counsel of record for the representative, fiduciary, or
party.
   (f) Conflict of Interest. If any counsel of record (1) was
involved in planning or promoting a transaction or operating an
entity that is connected to any issue in a case, (2) represents
more than one person with differing interests with respect to any
issue in a case, or (3) is a potential witness in a case, then
such counsel must either secure the informed consent of the
client (but only as to items (1) and (2)); withdraw from the
case; or take whatever other steps are necessary to obviate a
conflict of interest or other violation of the ABA Model Rules of
Professional Conduct, and particularly Rules 1.7, 1.8, and 3.7
thereof. The Court may inquire into the circumstances of
counsel's employment in order to deter such violations. See Rule
201.

Rule 25.  Computation of Time
    (a) Computation.
   (1) General. In computing any period of time prescribed or
allowed by these Rules or by direction of the Court or by any
applicable statute which does not provide otherwise, the day of
the act, event, or default from which a designated period of time
begins to run shall not be included, and (except as provided in
subparagraph (2)) the last day of the period so computed shall be
included. If service is made by mail, then a period of time
computed with respect to the service shall begin on the day after
the date of mailing.
   (2) Saturdays, Sundays, and holidays. Saturdays, Sundays, and
all legal holidays shall be counted, except that, (A) if the
period prescribed or allowed is less than 7 days, then
intermediate Saturdays, Sundays, and legal holidays in the
District of Columbia shall be excluded in the computation; (B) if
the last day of the period so computed is a Saturday, Sunday, or
a legal holiday in the District of Columbia, then that day shall
not be included and the period shall run until the end of the
next day which is not a Saturday, Sunday, or such a legal
holiday; and (C) if any act is required to be taken or completed
no later than (or at least) a specified number of days before a
date certain, then the earliest day of the period so specified
shall not be included if it is a Saturday, Sunday, or a legal
holiday in the District of Columbia, and the earliest such day
shall be the next preceding day which is not a Saturday, Sunday,
or such a legal holiday. When such a legal holiday falls on a
Sunday, the next day shall be considered a holiday; and, when
such a legal holiday falls on a Saturday, the preceding day shall
be considered a holiday.
   (3) Cross-references. For computation of the period within
which to file a petition with the Court to redetermine a
deficiency or liability, see Code Section 6213; for the period
within which to file a petition in a declaratory judgment action,
see Code Sections 7428, 7476, and 7478; for the period within
which to file a petition in a disclosure action, see Code Section
6110; and for the period within which to file a petition in a
partnership action, see Code Sections 6226 and 6228. See also
Code Section 7502.
   (b) District of Columbia legal holidays. The legal holidays
within the District of Columbia, in addition to any other day
appointed as a holiday by the President or the Congress of the
United States, are as follows:
   New Year's Day--January 1
   Birthday of Martin Luther King, Jr.--Third Monday in January
   Inauguration Day--Every fourth year
   Washington's Birthday--Third Monday in February
   Memorial Day--Last Monday in May
   Independence Day--July 4
   Labor Day--First Monday in September
   Columbus Day--Second Monday in October
   Veterans Day--November 11
   Thanksgiving Day--Fourth Thursday in November
   Christmas Day--December 25
   (c) Enlargement or reduction of time. Unless precluded by
statute, the Court in its discretion may make longer or shorter
any period provided by these Rules. As to continuances, see Rule
134. Where a motion is made concerning jurisdiction or the
sufficiency of a pleading, the time for filing a response to that
pleading shall begin to run from the date of service of the order
disposing of the motion by the Court, unless the Court shall
direct otherwise.  Where the dates for filing briefs are fixed,
an extension of time for filing a brief or the granting of leave
to file a brief after the due date shall correspondingly extend
the time for filing any other brief due at the same time and for
filing succeeding briefs, unless the Court shall order otherwise.
The period fixed by statute, within which to file a petition with
the Court to redetermine a deficiency or liability, cannot be
extended by the Court.
   (d) Miscellaneous. With respect to the computation of time,
see also Rule 3(e) (definition), Rule 10(d) (business hours of
the Court), Rule 13(c) (filing of petition), and Rule 134
(continuances).

Rule 26--29.  [Reserved]

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