United States Tax Court
Rules

TITLE IX
ADMISSIONS AND STIPULATIONS
Rule 90. Requests for Admission
(a) Scope and time of request. A party may serve upon any
other party a written request for the admission, for purposes of
the pending action only, of the truth of any matters which are
not privileged and are relevant to the subject matter involved in
the pending action, but only if such matters are set forth in the
request and relate to statements or opinions of fact or of the
application of law to fact, including the genuineness of any
documents described in the request. However, the Court expects
the parties to attempt to attain the objectives of such a request
through informal consultation or communication before utilizing
the procedures provided in this Rule. Requests for admission must
be commenced and completed within the same period provided in
Rule 70(a)(2) for commencement and completion of discovery.
(b) The request. The request may, without leave of Court, be
served by any party to a pending case. Each matter of which an
admission is requested shall be separately set forth. Copies of
documents shall be served with the request unless they have been
or are otherwise furnished or made available for inspection and
copying. The party making the request shall serve a copy thereof
on the other party, and shall file the original with proof of
service with the Court.
(c) Response to request. Each matter is deemed admitted
unless, within 30 days after service of the request or within
such shorter or longer time as the Court may allow, the party to
whom the request is directed serves upon the requesting party (1)
a written answer specifically admitting or denying the matter
involved in whole or in part, or asserting that it cannot be
truthfully admitted or denied and setting forth in detail the
reasons why this is so, or (2) an objection, stating in detail
the reasons therefor. The response shall be signed by the party
or the party's counsel, and the original thereof, with proof of
service on the other party, shall be filed with the Court. A
denial shall fairly meet the substance of the requested
admission, and, when good faith requires that a party qualify an
answer or deny only a part of a matter, such party shall specify
so much of it as is true and deny or qualify the remainder. An
answering party may not give lack of information or knowledge as
a reason for failure to admit or deny unless such party states
that such party has made reasonable inquiry and that the
information known or readily obtainable by such party is
insufficient to enable such party to admit or deny. A party who
considers that a matter, of which an admission has been
requested, presents a genuine issue for trial may not, on that
ground alone, object to the request; such party may, subject to
the provisions of paragraph (g) of this Rule, deny the matter or
set forth reasons why such party cannot admit or deny it. An
objection on the ground of relevance may be noted by any party
but it is not to be regarded as just cause for refusal to admit
or deny.
(d) Effect of signature.
(1) The signature of counsel or a party constitutes a
certification that the signer has read the request for admission
or response or objection, and that to the best of the signer's
knowledge, information, and belief formed after a reasonable
inquiry, it is (A) consistent with these Rules and warranted by
existing law or a good faith argument for the extension,
modification, or reversal of existing law; (B) not interposed for
any improper purpose, such as to harass or to cause unnecessary
delay or needless increase in the cost of litigation; and (C) not
unreasonable or unduly burdensome or expensive, given the needs
of the case, the discovery already had in the case, the amount in
controversy, and the importance of the issues at stake in the
litigation. If a request, response, or objection is not signed,
it shall be stricken, unless it is signed promptly after the
omission is called to the attention of the party making the
request, response, or objection, and a party shall not be
obligated to take any action with respect to it until it is
signed.
(2) If a certification is made in violation of this Rule, the
Court, upon motion or upon its own initiative, may impose upon
the person who made the certification, the party on whose behalf
the request, response, or objection is made, or both, an
appropriate sanction, which may include an order to pay the
amount of the reasonable expenses incurred because of the
violation, including reasonable counsel's fees.
(e) Motion to review. The party who has requested the
admissions may move to determine the sufficiency of the answers
or objections. Unless the Court determines that an objection is
justified, it shall order that an answer be served. If the Court
determines that an answer does not comply with the requirements
of this Rule, then it may order either that the matter is
admitted or that an amended answer be served. In lieu of any such
order, the Court may determine that final disposition of the
request shall be made at some later time which may be more
appropriate for disposing of the question involved.
(f) Effect of admission. Any matter admitted under this Rule
is conclusively established unless the Court on motion permits
withdrawal or modification of the admission. Subject to any other
orders made in the case by the Court, withdrawal or modification
may be permitted when the presentation of the merits of the case
will be subserved thereby, and the party who obtained the
admission fails to satisfy the Court that the withdrawal or
modification will prejudice such party in prosecuting such
party's case or defense on the merits. Any admission made by a
party under this Rule is for the purpose of the pending action
only and is not an admission by such party for any other purpose,
nor may it be used against such party in any other proceeding.
(g) Sanctions. If any party unjustifiably fails to admit the
genuineness of any document or the truth of any matter as
requested in accordance with this Rule, the party requesting the
admission may apply to the Court for an order imposing such
sanction on the other party or the other party's counsel as the
Court may find appropriate in the circumstances, including but
not limited to the sanctions provided in Title X. The failure to
admit may be found unjustifiable unless the Court finds that (1)
the request was held objectionable pursuant to this Rule, or (2)
the admission sought was of no substantial importance, or (3) the
party failing to admit had reasonable ground to doubt the truth
of the matter or the genuineness of the document in respect of
which the admission was sought, or (4) there was other good
reason for failure to admit.
(h) Other applicable rules. For Rules concerned with frequency
and timing of requests for admission in relation to other
procedures, supplementation of answers, effect of evasive or
incomplete answers or responses, protective orders, and sanctions
and enforcements, see Title X.
Rule 91. Stipulations for Trial
(a) Stipulations Required.
(1) General. The parties are required to stipulate, to the
fullest extent to which complete or qualified agreement can or
fairly should be reached, all matters not privileged which are
relevant to the pending case, regardless of whether such matters
involve fact or opinion or the application of law to fact.
Included in matters required to be stipulated are all facts, all
documents and papers or contents or aspects thereof, and all
evidence which fairly should not be in dispute. Where the truth
or authenticity of facts or evidence claimed to be relevant by
one party is not disputed, an objection on the ground of
materiality or relevance may be noted by any other party but is
not to be regarded as just cause for refusal to stipulate. The
requirement of stipulation applies under this Rule without regard
to where the burden of proof may lie with respect to the matters
involved. Documents or papers or other exhibits annexed to or
filed with the stipulation shall be considered to be part of the
stipulation.
(2) Stipulations to be comprehensive. The fact that any matter
may have been obtained through discovery or requests for
admission or through any other authorized procedure is not
grounds for omitting such matter from the stipulation. Such other
procedures should be regarded as aids to stipulation, and matter
obtained through them which is within the scope of subparagraph
(1), must be set forth comprehensively in the stipulation, in
logical order in the context of all other provisions of the
stipulation.
(b) Form. Stipulations required under this Rule shall be in
writing, signed by the parties thereto or by their counsel, and
shall observe the requirements of Rule 23 as to form and style of
papers, except that the stipulation shall be filed with the Court
in duplicate and only one set of exhibits shall be required.
Documents or other papers, which are the subject of stipulation
in any respect and which the parties intend to place before the
Court, shall be annexed to or filed with the stipulation. The
stipulation shall be clear and concise. Separate items shall be
stated in separate paragraphs, and shall be appropriately
lettered or numbered. Exhibits attached to a stipulation shall be
numbered serially, i.e., 1, 2, 3, etc., if offered by the
petitioner, shall be lettered serially, i.e., A, B, C, etc., if
offered by the respondent, and shall be marked serially, i.e., 1-
A, 2-B, 3-C, etc., if offered as joint exhibits.
(c) Filing. Executed stipulations prepared pursuant to this
Rule, and related exhibits, shall be filed by the parties at or
before commencement of the trial of the case, unless the Court in
the particular case shall otherwise specify. A stipulation when
filed need not be offered formally to be considered in evidence.
(d) Objections. Any objection to all or any part of a
stipulation should be noted in the stipulation, but the Court
will consider any objection to a stipulated matter made at the
commencement of the trial or for good cause shown made during the
trial.
(e) Binding effect. A stipulation shall be treated, to the
extent of its terms, as a conclusive admission by the parties to
the stipulation, unless otherwise permitted by the Court or
agreed upon by those parties. The Court will not permit a party
to a stipulation to qualify, change, or contradict a stipulation
in whole or in part, except that it may do so where justice
requires. A stipulation and the admissions therein shall be
binding and have effect only in the pending case and not for any
other purpose, and cannot be used against any of the parties
thereto in any other case or proceeding.
(f) Noncompliance by a party.
(1) Motion to compel stipulation. If, after the date of
issuance of trial notice in a case, a party has refused or failed
to confer with an adversary with respect to entering into a
stipulation in accordance with this Rule, or a party has refused
or failed to make such a stipulation of any matter within the
terms of this Rule, the party proposing to stipulate may, at a
time not later than 45 days prior to the date set for call of the
case from a trial calendar, file a motion with the Court for an
order directing the delinquent party to show cause why the
matters covered in the motion should not be deemed admitted for
the purposes of the case. The motion shall (A) show with
particularity and by separately numbered paragraphs each matter
which is claimed for stipulation; (B) set forth in express
language the specific stipulation which the moving party proposes
with respect to each such matter and annex thereto or make
available to the Court and the other parties each document or
other paper as to which the moving party desires a stipulation;
(C) set forth the sources, reasons, and basis for claiming, with
respect to each such matter, that it should be stipulated; (D)
show that opposing counsel or the other parties have had
reasonable access to those sources or basis for stipulation and
have been informed of the reasons for stipulation; and (E) show
proof of service of a copy of the motion on opposing counsel or
the other parties.
(2) Procedure. Upon the filing of such a motion, an order to
show cause as moved shall be issued forthwith, unless the Court
shall direct otherwise. The order to show cause will be served by
the Clerk of the Court, with a copy thereof sent to the moving
party. Within 20 days of the service of the order to show cause,
the party to whom the order is directed shall file a response
with the Court, with proof of service of a copy thereof on
opposing counsel or the other parties, showing why the matters
set forth in the motion papers should not be deemed admitted for
purposes of the pending case. The response shall list each matter
involved on which there is no dispute, referring specifically to
the numbered paragraphs in the motion to which the admissions
relate. Where a matter is disputed only in part, the response
shall show the part admitted and the part disputed. Where the
responding party is willing to stipulate in whole or in part with
respect to any matter in the motion by varying or qualifying a
matter in the proposed stipulation, the response shall set forth
the variance or qualification and the admission which the
responding party is willing to make. Where the response claims
that there is a dispute as to any matter in part or in whole, or
where the response presents a variance or qualification with
respect to any matter in the motion, the response shall show the
sources, reasons, and basis on which the responding party relies
for that purpose. The Court, where it is found appropriate, may
set the order to show cause for a hearing or conference at such
time as the Court shall determine.
(3) Failure of response. If no response is filed within the
period specified with respect to any matter or portion thereof,
or if the response is evasive or not fairly directed to the
proposed stipulation or portion thereof, that matter or portion
thereof will be deemed stipulated for purposes of the pending
case, and an order will be entered accordingly.
(4) Matters considered. Opposing claims of evidence will not
be weighed under this Rule unless such evidence is patently
incredible. Nor will a genuinely controverted or doubtful issue
of fact be determined in advance of trial. The Court will
determine whether a genuine dispute exists, or whether in the
interests of justice a matter ought not be deemed stipulated.
Rule 92. Cases Consolidated for Trial
With respect to a common matter in cases consolidated for
trial, the reference to a "party" in this Title IX or in Title X
shall mean any party to any of the consolidated cases involving
such common matter.
Rule 93--99. [Reserved]