United States Tax Court
Rules
TITLE IV
PLEADINGS
Rule 30. Pleadings Allowed
There shall be a petition and an answer, and, where required
under these Rules, a reply. No other pleading shall be allowed,
except that the Court may permit or direct some other responsive
pleading. (See Rule 175(b) as to small tax cases.)
Rule 31. General Rules of Pleading
(a) Purpose. The purpose of the pleadings is to give the
parties and the Court fair notice of the matters in controversy
and the basis for their respective positions.
(b) Pleading to be concise and direct. Each averment of a
pleading shall be simple, concise, and direct. No technical forms
of pleading are required.
(c) Consistency. A party may set forth two or more statements
of a claim or defense alternatively or hypothetically. When two
or more statements are made in the alternative and one of them
would be sufficient if made independently, the pleading is not
made insufficient by the insufficiency of one or more of the
alternative statements. A party may state as many separate claims
or defenses as the party has regardless of consistency or the
grounds on which based. All statements shall be made subject to
the signature requirements of Rules 23(a)(3) and 33.
(d) Construction of pleadings. All pleadings shall be so
construed as to do substantial justice.
Rule 32. Form of Pleadings
(a) Caption; names of parties. Every pleading shall contain a
caption setting forth the name of the Court (United States Tax
Court), the title of the case, the docket number after it becomes
available (see Rule 35), and a designation to show the nature of
the pleading. In the petition, the title of the case shall
include the names of all parties, but shall not include as a
party-petitioner the name of any person other than the person or
persons by or on whose behalf the petition is filed. In other
pleadings, it is sufficient to state the name of the first party
with an appropriate indication of other parties.
(b) Separate statement. All averments of claim or defense, and
all statements in support thereof, shall be made in separately
designated paragraphs, the contents of each of which shall be
limited as far as practicable to a statement of a single item or
a single set of circumstances. Such paragraph may be referred to
by that designation in all succeeding pleadings. Each claim and
defense shall be stated separately whenever a separation
facilitates the clear presentation of the matters set forth.
(c) Adoption by reference; exhibits. Statements in a pleading
may be adopted by reference in a different part of the same
pleading or in another pleading or in any motion. A copy of any
written instrument which is an exhibit to a pleading is a part
thereof for all purposes.
(d) Other provisions. With respect to other provisions
relating to the form and style of papers filed with the Court,
see Rules 23, 56(a), 57(a), 210(d), 220(d), and 240(d).
Rule 33. Signing of Pleadings
(a) Signature. Each pleading shall be signed in the manner
provided in Rule 23. Where there is more than one attorney of
record, the signature of only one is required. Except when
otherwise specifically directed by the Court, pleadings need not
be verified or accompanied by affidavit.
(b) Effect of signature. The signature of counsel or a party
constitutes a certificate by the signer that the signer has read
the pleading, that, to the best of the signer's knowledge,
information, and belief formed after reasonable inquiry, it is
well grounded in fact and is warranted by existing law or a good
faith argument for the extension, modification, or reversal of
existing law, and that it is not interposed for any improper
purpose, such as to harass or to cause unnecessary delay or
needless increase in the cost of litigation. The signature of
counsel also constitutes a representation by counsel that counsel
is authorized to represent the party or parties on whose behalf
the pleading is filed. If a pleading is not signed, it shall be
stricken, unless it is signed promptly after the omission is
called to the attention of the pleader. If a pleading is signed
in violation of this Rule, the Court, upon motion or upon its own
initiative, may impose upon the person who signed it, a
represented party, or both, an appropriate sanction, which may
include an order to pay to the other party or parties the amount
of the reasonable expenses incurred because of the filing of the
pleading, including reasonable counsel's fees.
Rule 34. Petition
(a) General.
(1) Deficiency or liability actions. The petition with respect
to a notice of deficiency or a notice of liability shall be
substantially in accordance with Form 1 shown in Appendix I, and
shall comply with the requirements of these Rules relating to
pleadings. Ordinarily, a separate petition shall be filed with
respect to each notice of deficiency or each notice of liability.
However, a single petition may be filed seeking a redetermination
with respect to all notices of deficiency or liability directed
to one person alone or to such person and one or more other
persons or to a husband and a wife individually, except that the
Court may require a severance and a separate case to be
maintained with respect to one or more of such notices. Where the
notice of deficiency or liability is directed to more than one
person, each such person desiring to contest it shall file a
petition, either separately or jointly with any such other
person, and each such person must satisfy all the requirements of
this Rule in order for the petition to be treated as filed by or
for such person. The petition shall be complete, so as to enable
ascertainment of the issues intended to be presented. No
telegram, cablegram, radiogram, telephone call, electronically
transmitted copy, or similar communication will be recognized as
a petition. Failure of the petition to satisfy applicable
requirements may be ground for dismissal of the case. As to the
joinder of parties, see Rule 61; and as to the effect of
misjoinder of parties, see Rule 62. For the circumstances under
which a timely mailed petition will be treated as having been
timely filed, see Code Section 7502.
(2) Other Actions. For the requirements relating to the
petition in declaratory judgment actions, in disclosure actions,
in partnership actions, or in administrative costs actions, see
Rule 211(b), 221(b), 241(b), and 271(b), respectively. As to
joinder of parties in declaratory judgment actions and in
disclosure actions, see Rules 215 and 226, respectively.
(b) Content of petition in deficiency or liability actions.
The petition in a deficiency or liability action shall contain
(see Form 1, Appendix I):
(1) In the case of a petitioner other than a corporation, the
petitioner's name and legal residence; in the case of a corporate
petitioner, its name and principal place of business or principal
office or agency; and, in all cases, the petitioner's mailing
address and identification number (e.g., Social Security number
or employer identification number) and the office of the Internal
Revenue Service with which the tax return for the period in
controversy was filed. The mailing address, legal residence,
principal place of business, or principal office or agency shall
be stated as of the date of filing the petition. In the event of
a variance between the name set forth in the notice of deficiency
or liability and the correct name, a statement of the reasons for
such variance shall be set forth in the petition.
(2) The date of the notice of deficiency or liability, or
other proper allegations showing jurisdiction in the Court, and
the City and State of the office of the Internal Revenue Service
which issued the notice.
(3) The amount of the deficiency or liability, as the case may
be, determined by the Commissioner, the nature of the tax, the
year or years or other periods for which the determination was
made; and, if different from the Commissioner's determination,
the approximate amount of taxes in controversy.
(4) Clear and concise assignments of each and every error
which the petitioner alleges to have been committed by the
Commissioner in the determination of the deficiency or liability.
The assignments of error shall include issues in respect of which
the burden of proof is on the Commissioner. Any issue not raised
in the assignment of errors shall be deemed to be conceded. Each
assignment of error shall be separately lettered.
(5) Clear and concise lettered statements of the facts on
which petitioner bases the assignments of error, except with
respect to those assignments of error as to which the burden of
proof is on the Commissioner.
(6) A prayer setting forth relief sought by the petitioner.
(7) The signature, mailing address, and telephone number of
each petitioner or each petitioner's counsel, as well as
counsel's Tax Court bar number.
(8) A copy of the notice of deficiency or liability, as the
case may be, which shall be appended to the petition, and with
which there shall be included so much of any statement
accompanying the notice as is material to the issues raised by
the assignments of error. If the notice of deficiency or
liability or accompanying statement incorporates by reference any
prior notices, or other material furnished by the Internal
Revenue Service, such parts thereof as are material to the issues
raised by the assignments of error likewise shall be appended to
the petition.
A claim for reasonable litigation or administrative costs
shall not be included in the petition in a deficiency or
liability action. For the requirements as to claims for
reasonable litigation or administrative costs, see Rule 231.
(c) Content of petition in other actions. For the requirements
as to the content of the petition in other actions, see Rule
211(c), (d), and (e), Rule 221(c), (d), and (e), Rule 241(c),
(d), and (e), and Rule 271(b).
(d) Number filed. For each petition filed, there shall be a
signed original together with two conformed copies.
Rule 35. Entry on Docket
Upon receipt of the petition by the Clerk, the case will be
entered upon the docket and assigned a number, and the parties
will be notified thereof by the Clerk. The docket number shall be
placed by the parties on all papers thereafter filed in the case,
and shall be referred to in all correspondence with the Court.
Rule 36. Answer
(a) Time to Answer or Move. The Commissioner shall have 60
days from the date of service of the petition within which to
file an answer, or 45 days from that date within which to move
with respect to the petition. With respect to an amended petition
or amendments to the petition, the Commissioner shall have like
periods from the date of service of those papers within which to
answer or move in response thereto, except as the Court may
otherwise direct.
(b) Form and content. The answer shall be drawn so that it
will advise the petitioner and the Court fully of the nature of
the defense. It shall contain a specific admission or denial of
each material allegation in the petition; however, if the
Commissioner shall be without knowledge or information sufficient
to form a belief as to the truth of an allegation, then the
Commissioner shall so state, and such statement shall have the
effect of a denial. If the Commissioner intends to qualify or to
deny only a part of an allegation, then the Commissioner shall
specify so much of it as is true and shall qualify or deny only
the remainder. In addition, the answer shall contain a clear and
concise statement of every ground, together with the facts in
support thereof on which the Commissioner relies and has the
burden of proof. Paragraphs of the answer shall be designated to
correspond to those of the petition to which they relate.
(c) Effect of answer. Every material allegation set out in the
petition and not expressly admitted or denied in the answer shall
be deemed to be admitted.
(d) Declaratory judgment, disclosure, and administrative costs
actions. For the requirements applicable to the answer in
declaratory judgment actions, in disclosure actions, and in
administrative costs actions, see Rules 213(a), 223(a), and
272(a), respectively.
Rule 37. Reply
(a) Time to reply or move. The petitioner shall have 45 days
from the date of service of the answer within which to file a
reply, or 30 days from that date within which to move with
respect to the answer. With respect to an amended answer or
amendments to the answer the petitioner shall have like periods
from the date of service of those papers within which to reply or
move in response thereto, except as the Court may otherwise
direct.
(b) Form and content. In response to each material allegation
in the answer and the facts in support thereof on which the
Commissioner has the burden of proof, the reply shall contain a
specific admission or denial; however, if the petitioner shall be
without knowledge or information sufficient to form a belief as
to the truth of an allegation, then the petitioner shall so
state, and such statement shall have the effect of a denial. In
addition, the reply shall contain a clear and concise statement
of every ground, together with the facts in support thereof, on
which the petitioner relies affirmatively or in avoidance of any
matter in the answer on which the Commissioner has the burden of
proof. In other respects the requirements of pleading applicable
to the answer provided in Rule 36(b) shall apply to the reply.
The paragraphs of the reply shall be designated to correspond to
those of the answer to which they relate.
(c) Effect of reply or failure thereof. Where a reply is
filed, every affirmative allegation set out in the answer and not
expressly admitted or denied in the reply shall be deemed to be
admitted. Where a reply is not filed, the affirmative allegations
in the answer will be deemed denied unless the Commissioner,
within 45 days after expiration of the time for filing the reply,
files a motion that specified allegations in the answer be deemed
admitted. That motion will be served on the petitioner and may be
granted unless the required reply is filed within the time
directed by the Court.
(d) New material. Any new material contained in the reply
shall be deemed to be denied.
(e) Declaratory judgment, disclosure, and administrative costs
actions. For the requirements applicable to the reply in
declaratory judgment actions and in disclosure actions, see Rules
213(b) and 223(b), respectively. See Rule 272(b) with respect to
replies in actions for administrative costs.
Rule 38. Joinder of Issue
A case shall be deemed at issue upon the filing of the
answer, unless a reply is required under Rule 37, in which event
it shall be deemed at issue upon the filing of a reply or the
entry of an order disposing of a motion under Rule 37(c) or the
expiration of the period specified in Rule 37(c) in case the
Commissioner fails to move. With respect to declaratory judgment
actions, disclosure actions, partnership actions, and
administrative costs actions, see Rules 214, 224, 244, and 273,
respectively.
Rule 39. Pleading Special Matters
A party shall set forth in the party's pleading any matter
constituting an avoidance or affirmative defense, including res
judicata, collateral estoppel, estoppel, waiver, duress, fraud,
and the statute of limitations. A mere denial in a responsive
pleading will not be sufficient to raise any such issue.
Rule 40. Defenses and Objections Made by Pleading or
Motion
Every defense, in law or fact, to a claim for relief in any
pleading shall be asserted in the responsive pleading thereto if
one is required, except that the following defenses may, at the
option of the pleader, be made by motion: (a) lack of
jurisdiction, and (b) failure to state a claim upon which relief
can be granted. If a pleading sets forth a claim for relief to
which the adverse party is not required to file a responsive
pleading, then such party may assert at the trial any defense in
law or fact to that claim for relief. If, on a motion asserting
failure to state a claim on which relief can be granted, matters
outside the pleading are to be presented, then the motion shall
be treated as one for summary judgment and disposed of as
provided in Rule 121, and the parties shall be given an
opportunity to present all material made pertinent to a motion
under Rule 121.
Rule 41. Amended and Supplemental Pleadings
(a) Amendments. A party may amend a pleading once as a matter
of course at any time before a responsive pleading is served. If
the pleading is one to which no responsive pleading is permitted
and the case has not been placed on a trial calendar, then a
party may so amend it at any time within 30 days after it is
served. Otherwise a party may amend a pleading only by leave of
Court or by written consent of the adverse party, and leave shall
be given freely when justice so requires. No amendment shall be
allowed after expiration of the time for filing the petition,
however, which would involve conferring jurisdiction on the Court
over a matter which otherwise would not come within its
jurisdiction under the petition as then on file. A motion for
leave to amend a pleading shall state the reasons for the
amendment and shall be accompanied by the proposed amendment. The
amendment to the pleading shall not be incorporated into the
motion but rather shall be separately set forth and consistent
with the requirements of Rule 23 regarding form and style of
papers filed with the Court. See Rules 36(a) and 37(a) for time
for responding to amended pleadings.
(b) Amendments to conform to the evidence.
(1) Issues tried by consent. When issues not raised by the
pleadings are tried by express or implied consent of the parties,
they shall be treated in all respects as if they had been raised
in the pleadings. The Court, upon motion of any party at any
time, may allow such amendment of the pleadings as may be
necessary to cause them to conform to the evidence and to raise
these issues, but failure to amend does not affect the result of
the trial of these issues.
(2) Other evidence. If evidence is objected to at the trial on
the ground that it is not within the issues raised by pleadings,
then the Court may receive the evidence and at any time allow the
pleadings to be amended to conform to the proof, and shall do so
freely when justice so requires and the objecting party fails to
satisfy the Court that the admission of such evidence would
prejudice such party in maintaining such party's position on the
merits.
(3) Filing. The amendment or amended pleadings permitted under
this paragraph (b) shall be filed with the Court at the trial or
shall be filed with the Clerk at Washington, D.C., within such
time as the Court may fix.
(c) Supplemental pleadings. Upon motion of a party, the Court
may, upon such terms as are just, permit a party to file a
supplemental pleading setting forth transactions or occurrences
or events which have happened since the date of the pleading
sought to be supplemented. Permission may be granted even though
the original pleading is defective in its statements of a claim
for relief or defense. If the Court deems it advisable that the
adverse party plead to the supplemental pleading, then it shall
so direct, specifying the time therefor.
(d) Relation back of amendments. When an amendment of a
pleading is permitted, it shall relate back to the time of filing
of that pleading, unless the Court shall order otherwise either
on motion of a party or on its own initiative.
Rule 42--49. [Reserved]
