United States Tax Court
Rules

TITLE XII
DECISION WITHOUT TRIAL
Rule 120. Judgment on the Pleadings
(a) General. After the pleadings are closed but within such
time as not to delay the trial, any party may move for judgment
on the pleadings. The motion shall be filed and served in
accordance with the requirements otherwise applicable. See Rules
50 and 54. Such motion shall be disposed of before trial unless
the Court determines otherwise.
(b) Matters outside pleadings. If, on a motion for judgment on
the pleadings, matters outside the pleadings are presented to and
not excluded by the Court, the motion shall be treated as one for
summary judgment and shall be disposed of as provided in Rule
121, and all parties shall be given reasonable opportunity to
present all material made pertinent to such a motion by Rule 121.
Rule 121. Summary Judgment
(a) General. Either party may move, with or without
supporting affidavits, for a summary adjudication in the moving
party's favor upon all or any part of the legal issues in
controversy. Such motion may be made at any time commencing 30
days after the pleadings are closed but within such time as not
to delay the trial.
(b) Motion and proceedings thereon. The motion shall be filed
and served in accordance with the requirements otherwise
applicable. See Rules 50 and 54. An opposing written response,
with or without supporting affidavits, shall be filed within such
period as the Court may direct. A decision shall thereafter be
rendered if the pleadings, answers to interrogatories,
depositions, admissions, and any other acceptable materials,
together with the affidavits, if any, show that there is no
genuine issue as to any material fact and that a decision may be
rendered as a matter of law. A partial summary adjudication may
be made which does not dispose of all the issues in the case.
(c) Case not fully adjudicated on motion. If, on motion under
this Rule, decision is not rendered upon the whole case or for
all the relief asked and a trial is necessary, the Court may
ascertain, by examining the pleadings and the evidence before it
and by interrogating counsel, what material facts exist without
substantial controversy and what material facts are actually and
in good faith controverted. It may thereupon make an order
specifying the facts that appear to be without substantial
controversy, including the extent to which the relief sought is
not in controversy, and directing such further proceedings in the
case as are just. Upon the trial of the case, the facts so
specified shall be deemed established, and the trial shall be
concluded accordingly.
(d) Form of affidavits; further testimony; defense required.
Supporting and opposing affidavits shall be made on personal
knowledge, shall set forth such facts as would be admissible in
evidence, and shall show affirmatively that the affiant is
competent to testify to the matters stated therein. Sworn or
certified copies of all papers or parts thereof referred to in an
affidavit shall be attached thereto or filed therewith. The Court
may permit affidavits to be supplemented or opposed by answers to
interrogatories, depositions, further affidavits, or other
acceptable materials, to the extent that other applicable
conditions in these Rules are satisfied for utilizing such
procedures. When a motion for summary judgment is made and
supported as provided in this Rule, an adverse party may not rest
upon the mere allegations or denials of such party's pleading,
but such party's response, by affidavits or as otherwise provided
in this Rule, must set forth specific facts showing that there is
a genuine issue for trial. If the adverse party does not so
respond, then a decision, if appropriate, may be entered against
such party.
(e) When affidavits are unavailable. If it appears from the
affidavits of a party opposing the motion that such party cannot
for reasons stated present by affidavit facts essential to
justify such party's opposition, then the Court may deny the
motion or may order a continuance to permit affidavits to be
obtained or other steps to be taken or may make such other order
as is just. If it appears from the affidavits of a party opposing
the motion that such party's only legally available method of
contravening the facts set forth in the supporting affidavits of
the moving party is through cross-examination of such affiants or
the testimony of third parties from whom affidavits cannot be
secured, then such a showing may be deemed sufficient to
establish that the facts set forth in such supporting affidavits
are genuinely disputed.
(f) Affidavits made in bad faith. If it appears to the
satisfaction of the Court at any time that any of the affidavits
presented pursuant to this Rule are presented in bad faith or for
the purpose of delay, then the Court may order the party
employing them to pay to the other party the amount of the
reasonable expenses which the filing of the affidavits caused the
other party to incur, including reasonable counsel's fees, and
any offending party or counsel may be adjudged guilty of contempt
or otherwise disciplined by the Court.
Rule 122. Submission Without Trial
(a) General. Any case not requiring a trial for the
submission of evidence (as, for example, where sufficient facts
have been admitted, stipulated, established by deposition, or
included in the record in some other way) may be submitted at any
time by motion of the parties filed with the Court. The parties
need not wait for the case to be calendared for trial and need
not appear in Court. The Chief Judge will assign such a case to a
Judge or Special Trial Judge, who will fix a time for filing
briefs or for oral argument.
(b) Burden of proof. The fact of submission of a case, under
paragraph (a) of this Rule, does not alter the burden of proof,
or the requirements otherwise applicable with respect to adducing
proof, or the effect of failure of proof.
Rule 123. Default and Dismissal
(a) Default. If any party has failed to plead or otherwise
proceed as provided by these Rules or as required by the Court,
then such party may be held in default by the Court either on
motion of another party or on the initiative of the Court.
Thereafter, the Court may enter a decision against the defaulting
party, upon such terms and conditions as the Court may deem
proper, or may impose such sanctions (see, e.g., Rule 104) as the
Court may deem appropriate. The Court may, in its discretion,
conduct hearings to ascertain whether a default has been
committed, to determine the decision to be entered or the
sanctions to be imposed, or to ascertain the truth of any matter.
(b) Dismissal. For failure of a petitioner properly to
prosecute or to comply with these Rules or any order of the Court
or for other cause which the Court deems sufficient, the Court
may dismiss a case at any time and enter a decision against the
petitioner. The Court may, for similar reasons, decide against
any party any issue as to which such party has the burden of
proof, and such decision shall be treated as a dismissal for
purposes of paragraphs (c) and (d) of this Rule.
(c) Setting Aside Default or Dismissal. For reasons deemed
sufficient by the Court and upon motion expeditiously made, the
Court may set aside a default or dismissal or the decision
rendered thereon.
(d) Effect of decision on default or dismissal. A decision
rendered upon a default or in consequence of a dismissal, other
than a dismissal for lack of jurisdiction, shall operate as an
adjudication on the merits.
Rule 124. Voluntary Binding Arbitration
(a) Availability. The parties may move that any factual issue
in controversy be resolved through voluntary binding arbitration.
Such a motion may be made at any time after a case is at issue
and before trial. Upon the filing of such a motion, the Chief
Judge will assign the case to a Judge or Special Trial Judge for
disposition of the motion and supervision of any subsequent
arbitration.
(b) Procedure.
(1) Stipulation required. The parties shall attach to any
motion filed under paragraph (a) a stipulation executed by each
party or counsel for each party. Such stipulation shall include
the matters specified in subparagraph (2).
(2) Content of stipulation. The stipulation required by
subparagraph (1) shall include the following:
(A) a statement of the issues to be resolved by the
arbitrator;
(B) an agreement by the parties to be bound by the findings of
the arbitrator in respect of the issues to be resolved;
(C) the identity of the arbitrator or the procedure to be used
to select the arbitrator;
(D) the manner in which payment of the arbitrator's
compensation and expenses, as well as any related fees and costs,
is to be allocated among the parties;
(E) a prohibition against ex parte communication with the
arbitrator; and
(F) such other matters as the parties deem to be appropriate.
(3) Order by court. The arbitrator will be appointed by order
of the Court, which order may contain such directions to the
arbitrator and to the parties as the Judge or Special Trial Judge
considers to be appropriate.
(4) Report by parties. The parties shall promptly report to
the Court the findings made by the arbitrator and shall attach to
their report any written report or summary that the arbitrator
may have prepared.
Rule 125--129. [Reserved]