United States Tax Court
Rules
TITLE XXI
DECLARATORY JUDGMENTS
Rule 210. General
(a) Applicability. The Rules of this Title XXI set forth the
special provisions which apply to declaratory judgment actions,
relating to the qualification of retirement plans, the status of
certain governmental obligations, and the initial or continuing
qualification of certain exempt organizations or the initial or
continuing classification of certain private foundations. Except
as otherwise provided in this Title, the other Rules of Practice
and Procedure of the Court, to the extent pertinent, are
applicable to such actions for declaratory judgment.
(b) Definitions. As used in the Rules in this Title--
(1) "Retirement plan" has the meaning provided by Code Section
7476(c).
(2) "Governmental obligation" means an obligation the status
of which under Code Section 103(a) is in issue.
(3) "Exempt organization" is an organization described in Code
Section 501(c)(3) which is exempt from tax under Code Section
501(a) or is an organization described in Code Section 170(c)(2).
(4) "Private foundation" is an organization described in Code
Section 509(a).
(5) "Private operating foundation" is an organization
described in Code Section 4942(j)(3).
(6) An "organization" is any organization whose qualification
as an exempt organization, or whose classification as a private
foundation or a private operating foundation, is in issue.
(7) A "determination" means--
(A) A determination with respect to the initial or continuing
qualification of a retirement plan;
(B) A determination as to whether prospective governmental
obligations are described in Code Section 103(a); or
(C) A determination with respect to the initial or continuing
qualification of an organization as an exempt organization, or
with respect to the initial or continuing classification of an
organization as a private foundation or a private operating
foundation.
(8) A "revocation" is a determination that a retirement plan
is no longer qualified, or that an organization, previously
qualified or classified as an exempt organization or as a private
foundation or private operating foundation, is no longer
qualified or classified as such an organization.
(9) "Action for declaratory judgment" is either a retirement
plan action, a governmental obligation action, or an exempt
organization action, as follows:
(A) A "retirement plan action" means an action for declaratory
judgment provided for in Code Section 7476 with respect to the
initial or continuing qualification of a retirement plan.
(B) A "governmental obligation action" means an action for
declaratory judgment provided for in Code Section 7478 with
respect to the status of certain prospective governmental
obligations.
(C) An "exempt organization action" means a declaratory
judgment action provided for in Code Section 7428 with respect to
the initial or continuing qualification of an organization as an
exempt organization, or with respect to the initial or continuing
classification of an organization as a private foundation or a
private operating foundation.
(10) "Administrative record" includes the request for
determination, all documents submitted to the Internal Revenue
Service by the applicant in respect of the request for
determination, all protests and related papers submitted to the
Internal Revenue Service, all written correspondence between the
Internal Revenue Service and the applicant in respect of the
request for determination of such protests, all pertinent returns
filed with the Internal Revenue Service, and the notice of
determination by the Commissioner. In addition--
(A) In the case of a determination relating to a retirement
plan, the administrative record shall include the retirement plan
and any related trust instruments, any written modifications
thereof made by the applicant during the proceedings in respect
of the request for determination before the Internal Revenue
Service, and all written comments (and related correspondence)
submitted to the Internal Revenue Service in those proceedings
(see Section 3001(b) of the Employee Retirement Income Security
Act of 1974; 29 U.S.C. sec. 1201(b)).
(B) In the case of a determination relating to an exempt
organization or a private foundation or a private operating
foundation, the administrative record shall include the charter
or articles of incorporation or association, or trust indenture
or agreement, and any similar or related documents of the
organization and any modifications thereof.
(11) "Party" includes a petitioner and the respondent
Commissioner of Internal Revenue. In a retirement plan action, an
intervenor is also a party. In an exempt organization action,
only the organization may be a petitioner, and in a governmental
obligation action, only the prospective issuer may be a
petitioner.
(12) "Declaratory Judgment" is the decision of the Court in a
retirement plan action, a governmental obligation action, or an
exempt organization action.
(c) Jurisdictional requirements. The Court does not have
jurisdiction of an action for declaratory judgment under this
Title unless the following conditions are satisfied:
(1) The Commissioner has issued a notice of determination, or
has been requested to make a determination and failed to do so
for a period of at least 270 days (180 days in the case of a
request for determination as to status of prospective
governmental obligations) after the request for such
determination was made. In the case of a retirement plan action,
the Court has jurisdiction over an action brought because of the
Commissioner's failure to make a determination with respect to
the continuing qualification of the plan only if the controversy
arises as a result of an amendment or termination of such plan.
See Code Section 7476(a)(2)(B).
(2) There is an actual controversy. In that connection--
(A) In the case of a retirement plan action, the retirement
plan or amendment thereto in issue has been put into effect
before commencement of the action.
(B) In the case of a governmental obligation action, the
prospective issuer has, prior to the commencement of the action,
adopted an appropriate resolution in accordance with State or
local law authorizing the issuance of such obligations.
(C) In the case of an exempt organization action, the
organization must be in existence before commencement of the
action.
(3) A petition for declaratory judgment is filed with the
Court within the period specified by Code Section 7476(b)(5) with
respect to a retirement plan action, or the period specified in
Code Section 7478(b)(3) with respect to a governmental obligation
action, or the period specified by Code Section 7428(b)(3) with
respect to an exempt organization action. See Code Section 7502.
(4) The petitioner has exhausted all administrative remedies
which were available to the petitioner within the Internal
Revenue Service.
(d) Form and style of papers. All papers filed in an action
for declaratory judgment, with the exception of documents
included in the administrative record, shall be prepared in the
form and style set forth in Rule 23; except that whenever any
party joins or intervenes in the action in those instances in
which joinder or intervention is permitted, then thereafter, in
addition to the number of copies required to be filed under such
Rule, an additional copy shall be filed for each party who joins
or intervenes in the action.
Rule 211. Commencement of Action for Declaratory
Judgment
(a) Commencement of action. An action for declaratory
judgment shall be commenced by filing a petition with the Court.
See Rule 22, relating to the place and manner of filing the
petition, and Rule 32, relating to form of pleadings.
(b) Contents of petition. Every petition shall be entitled
"Petition for Declaratory Judgment (Retirement Plan)" or
"Petition for Declaratory Judgment (Governmental Obligation)" or
"Petition for Declaratory Judgment (Exempt Organization)", as the
case may be. Each such petition shall contain the allegations
described in paragraph (c), (d), or (e) of this Rule.
(c) Petition in retirement plan action. The petition in a
retirement plan action shall contain:
(1) All petitions. All petitions in retirement plan actions
shall contain the following:
(A) The petitioner's name and address, and the name and
principal place of business, or principal office or agency of the
employer at the time the petition is filed; and
(B) The office of the Internal Revenue Service with which the
request for determination, if any, was filed and the date of such
filing.
(2) Employer petitions. In addition to including the
information described in paragraph (c)(1) of this Rule, a
petition filed by an employer shall also contain:
(A) A separate numbered paragraph stating that the employer
has complied with the requirements of the regulations issued
under Code Section 7476(b)(2) with respect to notice to other
interested parties;
(B) A separate numbered paragraph stating that the employer
has exhausted the employer's administrative remedies within the
Internal Revenue Service;
(C) A separate numbered paragraph stating that the retirement
plan has been put into effect in accordance with Code Section
7476(b)(4);
(D) Where the Commissioner has issued a notice of
determination that the retirement plan does not qualify--
(i) the date of the notice of the Commissioner's
determination,
(ii) a copy of such notice of determination,
(iii) in a separate numbered paragraph, a clear and concise
assignment of each error, set forth in a separate lettered
subparagraph, which the employer alleges to have been committed
by the Commissioner in the determination, and
(iv) a statement of facts upon which the petitioner relies to
support each such claim;
(E) Where the Commissioner has not issued a notice of
determination with respect to the qualification of the retirement
plan, separate numbered paragraphs stating that--
(i) the requested determination is of the type described in
Code Section 7476(a)(1) or (2),
(ii) no determination has been made by the Commissioner in
response thereto, and
(iii) the retirement plan does qualify;
(F) An appropriate prayer for relief; and
(G) The signature, mailing address, and telephone number of
each petitioner or each petitioner's counsel, as well as
counsel's Tax Court bar number.
(3) Petitions filed by plan administrators. In addition to
including the information specified in paragraph (c)(1) of this
Rule, a petition filed by a plan administrator shall contain:
(A) The name, address, and principal place of business, or
principal office or agency, of the employer who is required to
contribute under the plan; and
(B) In separate numbered paragraphs, the statements or
information required in the case of employer petitions in
paragraph (c)(2) of this Rule.
(4) Employee petitions. In addition to including the
information specified in paragraph (c)(1) of this Rule, a
petition filed by an employee shall also contain:
(A) A separate numbered paragraph setting forth a statement
that the employee has qualified as an interested party in
accordance with the regulations issued under Code Section
7476(b)(1);
(B) In separate numbered paragraphs, the statements described
in subparagraph (2)(B) and (C) of paragraph (c) of this Rule;
(C) Where the Commissioner has issued a notice of
determination that the retirement plan does not qualify, a copy
of such notice of determination, and in separate numbered
paragraphs, the statements described in subparagraph (2)(D)(i),
(iii), and (iv) of paragraph (c) of this Rule,
(D) Where the Commissioner has issued a notice of
determination that a retirement plan does qualify, a copy of such
notice of determination, and in separate numbered paragraphs, the
date of such notice of determination, and a clear and concise
statement of each ground, set forth in a separate lettered
subparagraph, upon which the employee relies to assert that such
plan does not qualify and the facts to support each ground;
(E) Where the Commissioner has not issued a notice of
determination with respect to the qualification of the retirement
plan, a statement, in a separate numbered paragraph, as to
whether the retirement plan qualifies--
(i) if the employee alleges that the retirement plan does
qualify, such paragraph shall also include the statements
described in paragraph (c)(2)(E) of this Rule, or
(ii) if the employee alleges that the retirement plan does not
qualify, in addition to the statements described in paragraph
(c)(2)(E) of this Rule, such paragraph shall also include a clear
and concise statement of each ground, in a separate lettered
subparagraph, upon which the employee relies to support the
allegation that such plan does not qualify and the facts replied
upon to support each ground; and
(F) In separate numbered paragraphs, the statements described
in paragraph (c)(2)(F) and (G) of this Rule.
(5) Petitions filed by the Pension Benefit Guaranty
Corporation. In addition to including the information specified
in paragraph (c)(1) of this Rule, a petition filed by the Pension
Benefit Guaranty Corporation shall also contain in separate
numbered paragraphs the statements described in paragraph
(c)(4)(B), (C), (D), (E), and (F) of this Rule.
(d) Petition in governmental obligation action. The petition
in a governmental obligation action shall contain:
(1) The petitioner's name and address;
(2) The office of the Internal Revenue Service with which the
request for determination was filed and the date of such filing;
(3) A statement that the petitioner is a prospective issuer of
governmental obligations described in Code Section 103(a) which
has adopted an appropriate resolution in accordance with State or
local law authorizing the issuance of such obligations;
(4) A statement that the petitioner has exhausted its
administrative remedies;
(5) Where the Commissioner has issued a determination--
(A) the date of the notice of determination;
(B) a copy of such notice of determination;
(C) in a separate numbered paragraph, a clear and concise
statement of each error, in separate lettered subparagraphs,
which the petitioner alleges to have been committed by the
Commissioner in the determination; and
(D) a statement of facts upon which the petitioner relies to
support each such claim,
(6) Where the Commissioner has not issued a notice of
determination, separate numbered paragraphs stating--
(A) that no such determination has been made by the
Commissioner; and
(B) that the prospective governmental obligations are
described in Code Section 103(a);
(7) An appropriate prayer for relief; and
(8) The signature, mailing address, and telephone number of
the petitioner or its counsel, as well as counsel's Tax Court bar
number.
(e) Petition in exempt organization action. The petition in an
exempt organization action shall contain:
(1) The petitioner's name and principal place of business or
principal office or agency,
(2) The date upon which the request for determination, if any,
was mailed to the Internal Revenue Service, and the office to
which it was mailed,
(3) A statement that the petitioner is an exempt organization
or a private foundation or a private operating foundation, as the
case may be, the qualification or classification of which is at
issue;
(4) A statement that the petitioner has exhausted its
administrative remedies within the Internal Revenue Service;
(5) Where the Commissioner has issued a determination--
(A) the date of the notice of determination;
(B) a copy of such notice of determination;
(C) in a separate numbered paragraph, a clear and concise
statement of each reason, in separate lettered subparagraphs, why
the determination is erroneous; and
(D) a statement of facts upon which petitioner relies to
support each of such reasons,
(6) Where the Commissioner has not issued a notice of
determination, separate numbered paragraphs stating that--
(A) no such determination has been made by the Commissioner;
and
(B) the organization is qualified under Code Section 501(c)(3)
or 170(c)(2), or should be classified with respect to Code
Section 509(a) or 4942(j)(3) in the manner set forth by the
petitioner in its request for determination;
(7) An appropriate prayer for relief; and
(8) The signature, mailing address, and telephone number of
the petitioner or its counsel, as well as counsel's Tax Court bar
number.
A claim for reasonable litigation or administrative costs
shall not be included in the petition in an exempt organization
action. For the requirements as to claims for reasonable
litigation or administrative costs, see Rule 231.
(f) Service. For the provisions relating to service of the
petition and other papers, see Rule 21.
Rule 212. Designation of Place for Submission to the
Court
At the time of filing a petition for a declaratory judgment,
a designation of place for submission to the Court shall be filed
in accordance with Rule 140. In addition to including in the
designation the information specified in Rule 140, the petitioner
shall also include the date on which the petitioner expects the
action will be ready for submission to the Court and the
petitioner's estimate of the time required therefor. In cases
involving a revocation or involving the status of a governmental
obligation, the Commissioner shall, at the time the answer is
filed, also set forth in a separate statement the date on which
the Commissioner expects the action will be ready for submission
to the Court and an estimate of the time required therefor.
After the action becomes at issue (see Rule 214), it will
ordinarily, without any further request by the Court for
information as to readiness for submission, be placed on a
calendar for submission to the Court. See Rule 217(b).
Rule 213. Other Pleadings
(a) Answer.
(1) Time to answer or move. The Commissioner shall have 60
days from the date of service of the petition within which to
file an answer, or 45 days from that date within which to move
with respect to the petition. With respect to an amended petition
or amendments to the petition, the Commissioner shall have like
time periods from the date of service of those papers within
which to answer or move in response thereto, except as the Court
may otherwise direct.
(2) Form and content. The answer shall be drawn so that it
will advise the petitioner and the Court fully of the nature of
the defense. It shall contain a specific admission or denial of
each material allegation of the petition. If the Commissioner
shall be without knowledge or information sufficient to form a
belief as to the truth of an allegation as to jurisdictional
facts or as to inferences or conclusions that may be drawn from
materials in the administrative record or as to facts involved in
a revocation, then the Commissioner may so state, and such
statement shall have the effect of a denial. Facts other than
jurisdictional facts, and other than facts involved in a
revocation or in a governmental obligation action, may be
admitted only for purposes of the pending action for declaratory
judgment. If the Commissioner intends to clarify or to deny only
a part of an allegation, then the Commissioner shall specify so
much of it as is true and shall qualify or deny only the
remainder. In addition, the answer shall contain a clear and
concise statement of every ground, together with the facts in
support thereof, on which the Commissioner relies and has the
burden of proof. Paragraphs of the answer shall be designated to
correspond to those of the petition to which they relate.
(3) Index to administrative record. In addition, the answer
shall contain an affirmative allegation that attached thereto is
a complete index of the contents of the administrative record to
be filed with the Court. See Rule 217(b). There shall be attached
to the answer such complete index.
(4) Effect of answer. Every material allegation set out in the
petition and not expressly admitted or denied in the answer shall
be deemed to be admitted.
(b) Reply. Each petitioner shall file a reply in every action
for declaratory judgment.
(1) Time to reply or move. The petitioner shall have 60 days
from the date of service of the answer within which to file a
reply, or 30 days from that date within which to move with
respect to the answer. With respect to an amended answer or
amendments to the answer, the petitioner shall have like periods
from the date of service of those papers within which to reply or
move in response thereto, except as the Court may otherwise
direct.
(2) Form and content. In response to each material allegation
in the answer and the facts in support thereof on which the
Commissioner has the burden of proof, the reply shall contain a
specific admission or denial; however, if the petitioner shall be
without knowledge or information sufficient to form a belief as
to the truth of an allegation, then the petitioner shall so
state, and such statement shall have the effect of a denial. If
the petitioner denies the affirmative allegation in the answer
that a complete index of the contents of the administrative
record is attached to the answer, then the petitioner shall
specify the reasons for such denial. In addition, the reply shall
contain a clear and concise statement of every ground, together
with the facts in support thereof, on which the petitioner relies
affirmatively or in avoidance of any matter in the answer on
which the Commissioner has the burden of proof. In other
respects, the requirements of pleading applicable to the answer
provided in paragraph (a)(2) of this Rule shall apply to the
reply. The paragraphs of the reply shall be designated to
correspond to those of the answer to which they relate.
(3) Effect of reply or failure thereof. Where a reply is
filed, every affirmative allegation set out in the answer and not
expressly admitted or denied in the reply shall be deemed to be
admitted. Where a reply is not filed, the affirmative allegations
in the answer will be deemed admitted.
(4) New material. Any new material contained in the reply
shall be deemed to be denied.
Rule 214. Joinder of Issue in Action for Declaratory
Judgment
An action for declaratory judgment shall be deemed at issue
upon the filing of the reply or at the expiration of the time for
doing so.
Rule 215. Joinder of Parties
(a) Joinder in retirement plan action. The joinder of parties
in retirement plan actions shall be subject to the following
requirements:
(1) Permissive joinder. Any person who, under Code Section
7476(b)(1), is entitled to commence an action for declaratory
judgment with respect to the qualification of a retirement plan
may join in filing a petition with any other such person in such
an action with respect to the same plan. If the Commissioner has
issued a notice of determination with respect to the
qualification of the plan, then any person joining in the
petition must do so within the period specified in Code Section
7476(b)(5). If more than one petition is filed with respect to
the qualification of the same retirement plan, then see Rule 141
(relating to the possibility of consolidating the actions with
respect to the plan).
(2) Joinder of additional parties. Any party to an action for
declaratory judgment with respect to the qualification of a
retirement plan may move to have joined in the action any
employer who established or maintains the plan, plan
administrator, or any person in whose absence complete relief
cannot be accorded among those already parties. Unless otherwise
permitted by the Court, any such motion must be filed not later
than 30 days after joinder of issue (see Rule 214). Such motion
shall be served on the parties to the action (other than the
movant). See Rule 21(b). The movant shall cause personal service
to be made on each person sought to be joined by a United States
marshal or by a deputy marshal, or by any other person who is not
a party and is not less than 18 years of age, who shall make a
return of service, see Form 13, Appendix I. Such return of
service shall be filed with the motion, but failure to do so or
otherwise to make proof of service does not affect the validity
of the service. Unless otherwise permitted by the Court, any
objection to such motion shall be filed within 30 days after the
service of the motion. The motion will be granted whenever the
Court finds that in the interests of justice such person should
be joined. If the motion is granted, such person will thereupon
become a party to the action, and the Court will enter such
orders as it deems appropriate as to further pleading and other
matters. See Rule 50(b) with respect to actions on motions.
(3) Nonjoinder of necessary parties. If the Court determines
that any person described in subparagraph (2) of this paragraph
is a necessary party to an action for declaratory judgment and
that such person has not been joined, then the Court may, on its
own motion or on the motion of any party or any such person,
dismiss the action on the ground that the absent person is
necessary and that justice cannot be accomplished in the absent
person's absence, or direct that any such person be made a party
to the action. An order dismissing a case for nonjoinder of a
necessary party may be conditional or absolute.
(b) Joinder of parties in exempt organization and in
governmental obligation actions. Joinder of parties is not
permitted in an exempt organization action or in a governmental
obligation action. See Code Sections 7428(b)(1) and 7478(b)(1).
With respect to consolidation of actions, see Rule 141.
Rule 216. Intervention in Retirement Plan
Actions
(a) Who may intervene. The Pension Benefit Guaranty
Corporation and, if entitled to intervene pursuant to the
provisions of Section 3001(c) of the Employee Retirement Income
Security Act of 1974, the Secretary of Labor, or either of them,
shall be permitted to intervene in a retirement plan action in
accordance with the provisions of Code Section 7476.
(b) Procedure. If either of the persons mentioned in paragraph
(a) of this Rule desires to intervene, then such person shall
file a pleading, either a petition in intervention or an answer
in intervention, not later than 30 days after joinder of issue
(see Rule 214) unless the Court directs otherwise. All new
matters of claim or defense in a pleading in intervention shall
be deemed denied.
Rule 217. Disposition of Actions for Declaratory
Judgment
(a) General. Disposition of an action for declaratory
judgment, which does not involve either a revocation or the
status of a governmental obligation, will ordinarily be made on
the basis of the administrative record, as defined in Rule
210(b)(10). Only with the permission of the Court, upon good
cause shown, will any party be permitted to introduce before the
Court any evidence other than that presented before the Internal
Revenue Service and contained in the administrative record as so
defined. Disposition of an action for declaratory judgment
involving a revocation may be made on the basis of the
administrative record alone only where the parties agree that
such record contains all the relevant facts and that such facts
are not in dispute. Disposition of a governmental obligation
action will be made on the basis of the administrative record,
augmented by additional evidence to the extent that the Court may
direct.
(b) Procedure.
(1) Disposition on the administrative record. The Court
expects that, within 30 days after service of the answer, the
parties will file with the Court the entire administrative record
(or so much thereof as either party may deem necessary for a
complete disposition of the action for declaratory judgment),
stipulated as to its genuineness. If, however, the parties are
unable to file such a stipulated administrative record, then, not
sooner than 30 days nor later than 45 days after service of the
answer, the Commissioner shall file with the Court the entire
administrative record, as defined in Rule 210(b)(10),
appropriately certified as to its genuineness by the Commissioner
or by an official authorized to act for the Commissioner in such
situation. See Rule 212, as to the time and place for submission
of the action to the Court. The Court will thereafter issue an
opinion and declaratory judgment in the action. Except in a case
involving a revocation or the status of a governmental
obligation, the Court's decision will be based upon the
assumption that the facts as represented in the administrative
record as so stipulated or so certified are true and upon any
additional facts as found by the Court if the Court deems that a
trial is necessary. In the case of a revocation or a governmental
obligation action, the Court may, upon the basis of the evidence
presented, make findings of fact which differ from the
administrative record. In the case of a governmental obligation
action, see the last sentence of paragraph (a) of this Rule. See
subparagraph (3) of this paragraph.
(2) Other dispositions without trial. In addition, an action
for declaratory judgment may be decided on a motion for a
judgment on the pleadings under Rule 120 or on a motion for
summary judgment under Rule 121 or such an action may be
submitted at any time by notice of the parties filed with the
Court in accordance with Rule 122.
(3) Disposition where trial is required. Whenever a trial is
required in an action for declaratory judgment, such trial shall
be conducted in accordance with the Rules contained in Title XIV,
except as otherwise provided in this Title.
(c) Burden of proof. The burden of proof in declaratory
judgment actions shall be as follows:
(1) Retirement plan actions.
(A) Parties petitioner. In all cases, the burden of proof
shall be upon the petitioner as to jurisdictional requirements.
The burden of proof shall be upon the petitioner, and upon any
party joining or intervening on the petitioner's side, as to
those grounds set forth in the respondent's notice of
determination that a retirement plan does not qualify. If the
respondent has determined that a retirement plan does qualify,
then the petitioner, and any party joining or intervening on the
petitioner's side, shall bear the burden of proof as to every
ground on which each such party relies to sustain such party's
position that such plan does not qualify. If the Commissioner has
failed to issue a notice of determination, then--
(i) the petitioner who contends that the retirement plan does
qualify, and any party joining or intervening on the petitioner's
side, shall bear the burden of proof as to the jurisdictional
requirements described in Rule 210(c) and also with respect to
the date on which the request for determination, if any, was
mailed to the Internal Revenue Service and the office to which it
was mailed, and that the notice of determination has been issued
by the Commissioner; but
(ii) the petitioner who contends that the retirement plan does
not qualify, and any party joining or intervening on the
petitioner's side, shall bear the burden of proof as to the
matters set forth in subparagraph (1)(A)(i) of this paragraph (c)
and also as to the grounds and supporting facts on which each
such party relies for such party's claim that the plan does not
qualify.
(B) Parties Respondent. The burden of proof shall be upon the
respondent, and upon any party joining or intervening on the
respondent's side, as to any ground not stated in the notice of
determination upon which either relies to sustain the
respondent's determination that a retirement plan does not
qualify. If the respondent has not issued a notice of
determination, then the respondent, and any party joining or
intervening on the respondent's side, shall bear the burden of
proof as to every ground upon which either relies to sustain the
position that such plan does not qualify. See also subparagraph
(1)(A)(ii) of this paragraph (c).
(2) Other actions.
(A) Petitioner. The burden of proof shall be upon the
petitioner as to jurisdictional requirements and as to the
grounds set forth in the notice of determination. If the
Commissioner has failed to issue a notice of determination, then
the burden of proof shall be on the petitioner with respect to
jurisdictional requirements, and also with respect to the date on
which the request for determination, if any, was mailed to the
Internal Revenue Service and the office to which it was mailed,
and that no notice of determination has been issued by the
Commissioner.
(B) Respondent. The burden of proof shall be upon the
respondent as to any ground upon which the respondent relies and
which is not stated in the notice of determination. If the
respondent has not issued a notice of determination, then the
respondent shall bear the burden of proof as to every ground
relied upon to sustain the respondent's position, other than
those matters as to which the burden is on the petitioner under
subparagraph (2)(A) of this paragraph (c) where such a notice is
not issued.
Rule 219. [Reserved]
