United States Tax Court
Rules
TITLE V
MOTIONS
Rule 50. General Requirements
(a) Form and content of motion. An application to the Court for an order shall be by motion in writing, which shall state with particularity the grounds therefor and shall set forth the relief or order sought. The motion shall show that prior notice thereof has been given to each other party or counsel for each other party and shall state whether there is any objection to the motion. If a motion does not include such a statement, the Court will assume that there is an objection to the motion. Unless the Court directs otherwise, motions made during a hearing or trial need not be in writing. The rules applicable to captions, signing, and other matters of form and style of pleadings apply to all written motions. See Rules 23, 32, and 33.
(b) Disposition of motions. A motion may be disposed of in one or more of the following ways, in the discretion of the Court:
(1) The Court may take action after directing that a written response be filed. In that event, the motion shall be served upon the opposing party, who shall file such response within such period as the Court may direct. Written response to a motion shall conform to the same requirements of form and style as apply to motions.
(2) The Court may take action after directing a hearing, which normally will be held in Washington, D.C. The Court may, on its own motion or upon the written request of any party to the motion, direct that the hearing be held at some other location which serves the convenience of the parties and the Court.
(3) The Court may take such action as the Court in its discretion deems appropriate, on such prior notice, if any, which the Court may consider reasonable. The action of the Court may be taken with or without written response, hearing, or attendance of a party to the motion at the hearing.
(c) Attendance at hearings. If a motion is noticed for hearing, then a party to the motion may, prior to or at the time for such hearing, submit a written statement of such party's position together with any supporting documents. Such statement may be submitted in lieu of or in addition to attendance at the hearing.
(d) Defects in pleading. Where the motion or order is directed to defects in a pleading, prompt filing of a proper pleading correcting the defects may obviate the necessity of a hearing thereon.
(e) Postponement of trial. The filing of a motion shall not constitute cause for postponement of a trial. With respect to motions for continuance, see Rule 134.
(f) Service of motions. The rules applicable to service of pleadings apply to service of motions. See Rule 21.
Rule 51. Motion for More Definite Statement
(a) General. If a pleading to which a responsive pleading is
permitted or required is so vague or ambiguous that a party
cannot reasonably be required to frame a responsive pleading,
then the party may move for a more definite statement before
interposing a responsive pleading. The motion shall point out the
defects complained of and the details desired. See Rules 70 and
90 for procedures available to narrow the issues or to elicit
further information as to the facts involved or the positions of
the parties.
(b) Penalty for failure of response. The Court may strike the
pleading to which the motion is directed or may make such other
order as it deems just, if the required response is not made
within such period as the Court may direct.
Rule 52. Motion to Strike
Upon motion made by a party before responding to a pleading
or, if no responsive pleading is permitted by these Rules, upon
motion made by a party within 30 days after the service of the
pleading, or upon the Court's own initiative at any time, the
Court may order stricken from any pleading any insufficient claim
or defense or any redundant, immaterial, impertinent, frivolous,
or scandalous matter. In like manner and procedure, the Court may
order stricken any such objectionable matter from briefs,
documents, or any other papers or responses filed with the Court.
Rule 53. Motion to Dismiss
A case may be dismissed for cause upon motion of a party or
upon the Court's initiative.
Rule 54. Timely Filing and Joinder of Motions
Motions must be made timely, unless the Court shall permit
otherwise. Motions shall be separately stated and not joined
together, except that motions may be joined in the following
instances: (1) motions under Rules 51 and 52 directed to the same
pleading or other paper; and (2) motions under Rule 56 for the
review of a jeopardy assessment and for the review of a jeopardy
levy, but only if the assessment and the levy are the subject of
the same written statement required by Code Section 7429(a)(1).
Rule 55. Motion to Restrain Assessment or
Collection
A motion to restrain assessment or collection where a
petition has been filed with this Court, made pursuant to Code
Section 6213(a), shall include as exhibits a copy of each notice
of assessment and each collection notice in respect of which the
motion is filed. For the rules applicable to captions, signing,
and other matters of form and style of motions, see Rule 50(a).
Rule 56. Motion for Review of Jeopardy Assessment or
Jeopardy Levy
(a) Commencement of review.
(1) How review Is commenced. Review of a jeopardy assessment
or a jeopardy levy under Code Section 7429(b) shall be commenced
by filing a motion with the Court. The petitioner shall place on
the motion the same docket number as that of a then pending
action under Code Section 6213(a) which provides the
jurisdictional nexus for review required by Code Section
7429(b)(2)(B). The motion shall be styled "Motion for Review of
Jeopardy Assessment" or "Motion for Review of Jeopardy Levy", as
may be appropriate. As to joinder of such motions, see Rule 54.
(2) When review is commenced. The motion under subparagraph
(1) shall be filed within the time provided by Code Section
7429(b)(1).
(b) Service of motion. A motion filed with the Court pursuant
to this Rule shall be served by the petitioner on counsel for the
Commissioner (as specified in Rule 21(b)(1)) in such manner as
may reasonably be expected to reach the Commissioner's counsel
not later than the day on which the motion is received by the
Court.
(c) Content of motion. A motion filed pursuant to this Rule
shall contain the following:
(1) A statement whether the petitioner contends that:
(A) the making of the assessment in respect of which the
motion is filed was not reasonable under the circumstances;
(B) the amount so assessed or demanded is not appropriate
under the circumstances; or
(C) the levy in respect of which the motion is filed was not
reasonable under the circumstances.
(2) As to each contention in paragraph (c)(1) of this Rule,
(A) clear and concise assignments of each and every error
which the petitioner alleges to have been committed by the
Commissioner; and
(B) clear and concise lettered statements of the facts on
which the petitioner bases the assignments of error.
(3) As to the contention in paragraph (c)(1)(B) of this Rule,
a statement of the amount, if any, that would be appropriate
under the circumstances.
(4) A statement whether the petitioner requests an evidentiary
or other hearing on the motion, and if so, the reasons why. For
the place of hearing, see paragraph (e) of this Rule.
(5) A list identifying by caption and number all other dockets
in which the motion could have been filed if more than one then
pending action for the redetermination of a deficiency under Code
Section 6213(a) provides the jurisdictional nexus for review
required by Code Section 7429(b)(2)(B).
(6) A copy of--
(A) the written statement required to be furnished to the
petitioner under Code Section 7429(a)(1), together with any
notice or other document regarding the jeopardy assessment or
jeopardy levy that may have been served on the petitioner by the
Commissioner and in respect of which the motion is filed;
(B) the request for administrative review made by the
petitioner under Code Section 7429(a)(2); and
(C) the determination made by the Commissioner under Code
Section 7429(a)(3).
(7) A certificate showing service of the motion in accordance
with paragraph (b) of this Rule.
(d) Response by Commissioner.
(1) Content. The Commissioner shall file a written response to
a motion filed pursuant to this Rule. The response shall contain
the following:
(A) A specific admission or denial of each allegation in the
motion, arranged in paragraphs that are designated to correspond
to those of the motion to which they relate.
(B) A clear and concise statement of every ground, together
with the facts in support thereof, on which the Commissioner
relies.
(C) A statement whether the Commissioner requests a hearing on
the motion, and if so, the reasons why.
(D) A copy of--
(i) the written notification to the Court required by Code
Section 6861(c); and
(ii) any item required for consideration of the basis of the
petitioner's motion, if that item has not been attached to the
petitioner's motion.
(E) A certificate showing service of the response in
accordance with subparagraph (2) of this paragraph.
(2) Time for and service of response. The response required by
paragraph (d)(1) of this Rule shall be received by the Court not
later than 10 days after the date on which the petitioner's
motion is received by the Court. Said response shall be served
by the Commissioner in such manner as may reasonably be expected
to reach the petitioner or the petitioner's counsel (as specified
in Rule 21(b)(2)) not later than the day on which the response is
received by the Court.
(e) Place of hearing. If required, a hearing on the motion
filed pursuant to this Rule will ordinarily be held at the place
of trial previously designated in accordance with paragraph (a)
of Rule 140 unless otherwise ordered by the Court.
Rule 57. Motion for Review of Proposed Sale of Seized
Property
(a) Commencement of review.
(1) How review is commenced. Review of the Commissioner's
determination under Code Section 6863(b)(3)(B) that seized
property may be sold shall be commenced by filing a motion with
the Court. The movant shall place on the motion the same docket
number as that of the then pending action under Code Section
6213(a) in respect of which the sale of seized property is stayed
by virtue of Code Section 6863(b)(3)(A)(iii). If filed by the
petitioner, the motion shall be styled "Motion to Stay Proposed
Sale of Seized Property--Sec. 6863(b)(3)(C)". If filed by the
Commissioner, the motion shall be styled "Motion to Authorize
Proposed Sale of Seized Property--Sec. 6863(b)(3)(C)".
(2) When review is commenced.
(A) Proposed sale not scheduled. If a date for a proposed sale
has not been scheduled, then the Commissioner may file the motion
under subparagraph (1) at any time.
(B) Proposed sale scheduled.
(i) In general. If a date for a proposed sale has been
scheduled, then the movant shall file the motion under
subparagraph (1) not less than 15 days before the date of the
proposed sale and not more than 20 days after receipt of the
notice of sale prescribed by Code Section 6335(b).
(ii) Motion not filed within prescribed period. If the motion
under subparagraph (1) is filed less than 15 days before the date
of the proposed sale or more than 20 days after receipt of the
notice of sale prescribed by Code Section 6335(b), then an
additional statement shall be included in the motion as provided
by paragraph (c)(3) of this Rule. A motion not filed within the
period prescribed by subparagraph (2)(B)(i) shall be considered
dilatory unless the movant shows that there was good reason for
not filing the motion within that period. As to the effect of the
motion being dilatory, see paragraph (g)(4) of this Rule.
(b) Service of motion.
(1) By the petitioner. A motion filed with the Court pursuant
to this Rule shall be served by the petitioner on counsel for the
Commissioner (as specified in Rule 21(b)(1)) in such manner as
may reasonably be expected to reach the Commissioner's counsel
not later than the day on which the motion is received by the
Court.
(2) By the Commissioner. A motion filed with the Court
pursuant to this Rule shall be served by the Commissioner on the
petitioner or on the petitioner's counsel (as specified in Rule
21(b)(2)) in such manner as may reasonably be expected to reach
the petitioner or the petitioner's counsel not later than the day
on which the motion is received by the Court.
(c) Content of motion. A motion filed pursuant to this Rule
shall contain the following:
(1) The time and place of the proposed sale.
(2) A description of the property proposed to be sold,
together with a copy of the notice of seizure prescribed by Code
Section 6335(a) and the notice of sale prescribed by Code Section
6335(b).
(3) If the motion is filed less than 15 days before the date
of the proposed sale or more than 20 days after receipt of the
notice of sale prescribed by Code Section 6335(b), as the case
may be, a statement of the reasons why review was not commenced
within the prescribed period.
(4) A statement that the petitioner does not consent to the
proposed sale.
(5) A statement whether the property proposed to be sold--
(A) is or is not likely to perish;
(B) is or is not likely to become greatly reduced in price or
value by keeping; and
(C) is or is not likely to be greatly expensive to conserve or
maintain.
(6) The movant's basis for each statement in subparagraph (5)
that the movant expressed in the affirmative, together with any
appraisal, affidavit, valuation report, or other document relied
on by the movant to support each statement.
(7) A statement whether the movant requests an evidentiary or
other hearing on the motion, and if so, the reasons why. For the
place of hearing, see paragraph (f) of this Rule.
(8) A certificate showing service of the motion in accordance
with paragraph (b) of this Rule.
(d) Response to motion.
(1) Content. The petitioner or the Commissioner, as the case
may be, shall file a written response to a motion filed pursuant
to this Rule. The response shall contain the following:
(A) A specific admission or denial of each allegation in the
motion arranged in paragraphs that are designated to correspond
to those of the motion to which they relate.
(B) A clear and concise statement of every ground, together
with the facts in support thereof, on which the responding party
relies.
(C) A statement whether the responding party requests a
hearing on the motion, and if so, the reasons why.
(D) A copy of--
(i) any appraisal, affidavit, valuation report, or other
document relied on by the responding party; and
(ii) any item required for consideration of the basis of the
movant's motion, if that item has not been attached to the
movant's motion.
(E) A certificate showing service of the response in
accordance with subparagraph (2) of this paragraph.
(2) Time for and service of response. The response required by
paragraph (d)(1) of this Rule shall be received by the Court not
later than 10 days after the date on which the movant's motion is
received by the Court. This response shall be served in such
manner as may reasonably be expected to reach the movant or the
movant's counsel (as specified in Rule 21(b)(1) or Rule 21(b)(2),
as the case may be) not later than the day on which the response
is received by the Court.
(e) Effect of signature. The provisions of Rule 33(b),
relating to the effect of the signature of counsel or a party,
shall apply to a motion filed pursuant to this Rule and to the
response required by paragraph (d) of this Rule.
(f) Place of hearing. If required, a hearing on a motion filed
pursuant to this Rule will ordinarily be held at the place of
trial previously designated in accordance with paragraph (a) of
Rule 140 unless otherwise ordered by the Court. For the manner in
which the Court may dispose of such a motion, see paragraph
(g)(3) of this Rule.
(g) Disposition of motion.
(1) General. A motion filed pursuant to this Rule may be
disposed of in one or more of the following ways, in the
discretion of the Court:
(A) The Court may--
(i) authorize, or decline to stay, the proposed sale; or
(ii) stay the proposed sale temporarily until the Court has
had an adequate opportunity to consider the motion.
(B) The Court may stay the proposed sale until a specified
date or event, or for a specified period, or until further
application is made for a sale, or any combination of the
foregoing.
(C) The Court may stay the proposed sale until specified
undertakings or safeguards are effectuated.
(D) The Court may provide such other temporary, extended, or
permanent relief as may be appropriate under the circumstances.
(2) Evidence. In disposing of a motion filed pursuant to this
Rule, the Court may consider such appraisals, affidavits,
valuation reports, and other evidence as may be appropriate,
giving due regard to the necessity of acting on the motion within
a brief period of time.
(3) Disposition on motion papers or otherwise. The Court may
dispose of a motion filed pursuant to this Rule on the motion
papers, or after an evidentiary hearing or oral argument, or may
require legal memoranda, or any combination of the foregoing that
the Court deems appropriate. For the place of hearing, see
paragraph (f) of this Rule.
(4) Dilatory motions. The fact that a motion filed pursuant to
this Rule is dilatory within the meaning of paragraph
(a)(2)(B)(ii) of this Rule shall be considered by the Court in
disposing of the motion.
Rule 58. Miscellaneous
For reference in the Rules to other motions, see Rules 25(c)
(extension of time), 40 (defenses made by motion), 41 (amendment
of pleadings), 63 (substitution of parties), 71(c) (answers to
interrogatories), 81(b) (depositions), 90(d) (requests for
admission), 91(f) (stipulations), 121(a) (summary judgment),
123(c) (setting aside default or dismissal), 134 (continuances),
140(c) (place of trial), 141 (consolidation and separation),
151(c) (delinquent briefs), 157 (retention of official case file
in estate tax case involving election under Code Section 6166),
161 (reconsideration), 162 (vacating or revising decision), 231
(reasonable litigation and administrative costs), 260
(enforcement of overpayment determination), 261 (redetermination
of interest on deficiency), and 262 (modification of decision in
estate tax case involving election under Code Section 6166).
Rule 59. [Reserved]
