TITLE XIX

APPEALS

Rule 190.  How Appeal Taken
    (a) General. Review of a decision of the Court by a United
States Court of Appeals is obtained by filing a notice of appeal
and the required filing fee with the Clerk of the Tax Court
within 90 days after the decision is entered. If a timely notice
of appeal is filed by one party, then any other party may take an
appeal by filing a notice of appeal within 120 days after the
Court's decision is entered. Code Section 7483. For other
requirements governing such an appeal, see Rules 13 and 14 of the
Federal Rules of Appellate Procedure.  A suggested form of the
notice of appeal is contained in Appendix I. See Code Section
7482(a).
   (b) Dispositive orders.
   (1) Entry and appeal. A dispositive order, including (A) an
order granting or denying a motion to restrain assessment or
collection, made pursuant to Code Section 6213(a), and (B) an
order granting or denying a motion for review of a proposed sale
of seized property, made pursuant to Code Section 6863(b)(3)(C),
shall be entered upon the record of the Court and served
forthwith by the Clerk. Such an order shall be treated as a
decision of the Court for purposes of appeal.
   (2) Stay of proceedings. Unless so ordered, proceedings in the
Tax Court shall not be stayed by virtue of any order entered
under Code Section 6213(a) that is or may be the subject of an
appeal pursuant to Code Section 7482(a)(3) or any order entered
under Code Section 6863(b)(3)(C) that is or may be the subject of
an appeal.
   (c) Venue. For the circuit of the Court of Appeals to which
the appeal is to be taken, see Code Section 7482(b).
   (d) Interlocutory orders. For provisions governing appeals
from interlocutory orders, see Rule 193.

Rule 191.  Preparation of the Record on Appeal
    The Clerk will prepare the record on appeal and forward it to
the Clerk of the Court of Appeals pursuant to the notice of
appeal filed with the Court, in accordance with Rules 10 and 11
of the Federal Rules of Appellate Procedure. In addition, at the
time the Clerk forwards the record on appeal to the Clerk of the
Court of Appeals, the Clerk shall forward to each of the parties
a copy of the index to the record on appeal.

Rule 192.  Bond to Stay Assessment and Collection
    The filing of a notice of appeal does not stay assessment or
collection of a deficiency determined by the Court unless, on or
before the filing of the notice of appeal, a bond is filed with
the Court in accordance with Code Section 7485. For forms of
bonds, see Appendix I; for forms of power of attorney used with
United States Bonds as collateral, see Appendix I.

Rule 193.  Appeals from Interlocutory Orders
    (a) General. For the purpose of seeking the review of any
order of the Tax Court which is not otherwise immediately
appealable, a party may request the Court to include, or the
Court on its own motion may include, a statement in such order
that a controlling question of law is involved with respect to
which there is a substantial ground for difference of opinion and
that an immediate appeal from that order may materially advance
the ultimate termination of the litigation. Any such request by a
party shall be made by motion which shall set forth with
particularity the grounds therefor and note whether there is any
objection thereto. Any order by a Judge or Special Trial Judge of
the Tax Court which includes the above statement shall be entered
upon the records of the Court and served forthwith by the Clerk.
See Code Section 7482(a)(2). For appeals from interlocutory
orders generally, see Rules 5 and 14 of the Federal Rules of
Appellate Procedure.
   (b) Venue. For the circuit of the Court of Appeals to which an
appeal from an interlocutory order may be taken, see Code Section
7482(a)(2)(B) and 7482(b).
   (c) Stay of proceeding. Unless so ordered, proceedings in the
Tax Court shall not be stayed by virtue of any interlocutory
order that is or may be the subject of an appeal. See Code
Section 7482(a)(2)(A).

Rule 194--199.  [Reserved]

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