United States Tax Court
Rules
TITLE XI
PRETRIAL CONFERENCES
Rule 110. Pretrial Conferences
(a) General. In appropriate cases, the Court will undertake
to confer with the parties in pretrial conferences with a view to
narrowing issues, stipulating facts, simplifying the presentation
of evidence, or otherwise assisting in the preparation for trial
or possible disposition of the case in whole or in part without
trial.
(b) Cases calendared. Either party in a case listed on any
trial calendar may request of the Court, or the Court on its own
motion may order, a pretrial conference. The Court may, in its
discretion, set the case for a pretrial conference during the
trial session. If sufficient reason appears therefor, a pretrial
conference will be scheduled prior to the call of the calendar at
such time and place as may be practicable and appropriate.
(c) Cases not calendared. If a case is not listed on a trial
calendar, the Chief Judge, in the exercise of discretion, upon
motion of either party or sua sponte, may list such case for a
pretrial conference upon a calendar in the place designated for
trial, or may assign the case for a pretrial conference either in
Washington, D.C., or in any other convenient place.
(d) Conditions. A request or motion for a pretrial conference
shall include a statement of the reasons therefor. Pretrial
conferences will in no circumstances be held as a substitute for
the conferences required between the parties in order to comply
with the provisions of Rule 91, but a pretrial conference, for
the purpose of assisting the parties in entering into the
stipulations called for by Rule 91, will be held by the Court
where the party requesting such pretrial conference has in good
faith attempted without success to obtain such stipulation from
such party's adversary. Nor will any pretrial conference be held
where the Court is satisfied that the request therefor is
frivolous or is made for purposes of delay.
(e) Order. The Court may, in its discretion, issue appropriate
pretrial orders.
Rule 111--119. [Reserved]
