United States Tax Court
Rules
TITLE XXII
DISCLOSURE ACTIONS
Rule 220. General
(a) Applicability. The Rules of this Title XXII set forth the
special provisions which apply to the three types of disclosure
actions relating to written determinations by the Internal
Revenue Service and their background file documents, as
authorized by Code Section 6110. They consist of (1) actions to
restrain disclosure, (2) actions to obtain additional disclosure,
and (3) actions to obtain disclosure of identity in the case of
third party contacts. 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 disclosure actions.
(b) Definitions. As used in the Rules in this Title--
(1) A "written determination" means a ruling, determination
letter, or technical advice memorandum. See Code Section
6110(b)(1).
(2) A "prior written determination" is a written determination
issued pursuant to a request made before November 1, 1976.
(3) A "background file document" has the meaning provided in
Code Section 6110(b)(2).
(4) A "notice of intention to disclose" is the notice
described in Code Section 6110(f)(1).
(5) "Party" includes a petitioner, the respondent Commissioner
of Internal Revenue, and any intervenor under Rule 225.
(6) A "disclosure action" is either an "additional disclosure
action," an "action to restrain disclosure," or a "third party
contact action," as follows:
(A) An "additional disclosure action" is an action to obtain
disclosure within Code Section 6110(f)(4).
(B) An "action to restrain disclosure" is an action within
Code Section 6110(f)(3) or (h)(4) to prevent any part or all of a
written determination, prior written determination, or background
file document from being opened to public inspection.
(C) A "third party contact action" is an action to obtain
disclosure of the identity of a person to whom a written
determination pertains in accordance with Code Section
6110(d)(3).
(7) "Third party contact" means the person described in Code
Section 6110(d)(1) who has communicated with the Internal Revenue
Service.
(c) Jurisdictional requirements. The Court does not have
jurisdiction of a disclosure action under this Title unless the
following conditions are satisfied:
(1) In an additional disclosure action, the petitioner has
exhausted all administrative remedies available within the
Internal Revenue Service. See Code Sections 6110(f)(2)(A) and
(4)(A).
(2) In an action to restrain disclosure--
(A) The Commissioner has issued a notice of intention to
disclose or, in the case of a prior written determination, the
Commissioner has issued public notice in the Federal Register
that the determination is to be opened to public inspection.
(B) In the case of a written determination, the petition is
filed with the Court within 60 days after mailing by the
Commissioner of a notice of intention to disclose, or, in the
case of a prior written determination, the petition is filed with
the Court within 75 days after the date of publication of the
notice in the Federal Register.
(C) The petitioner has exhausted all administrative remedies
available within the Internal Revenue Service. See Code Sections
6110(f)(2)(B) and (3)(A)(iii).
(3) In a third party contact action--
(A) The Commissioner was required to make a notation on the
written determination in accordance with Code Section 6110(d)(1).
(B) A petition is filed within 36 months after the first date
on which the written determination is open to public inspection.
(d) Form and style of papers. All papers filed in a disclosure
action shall be prepared in the form and style set forth in Rule
23, except that whenever any party joins or intervenes in the
action, 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. In
the case of anonymous parties, see Rule 227.
Rule 221. Commencement of Disclosure Action
(a) Commencement of action. A disclosure action 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 the form of pleadings.
(b) Contents of petition. Every petition shall be entitled
"Petition for Additional Disclosure" or "Petition to Restrain
Disclosure" or "Petition to Disclose Identity." Subject to the
provisions of Rule 227, dealing with anonymity, each petition
shall contain the petitioner's name and address, an appropriate
prayer for relief, and the signature, mailing address, and
telephone number of the petitioner or the petitioner's counsel,
as well as counsel's Tax Court bar number. In addition, each
petition shall contain the allegations described in paragraph
(c), (d), or (e) of this Rule.
(c) Petition in additional disclosure action. The petition in
an additional disclosure action shall contain:
(1) A brief description (including any identifying number or
symbol) of the written determination, prior written
determination, or background file document, as to which
petitioner seeks additional disclosure. A copy of any such
determination or document, as it is then available to the public,
shall be appended.
(2) The date of the petitioner's request to the Internal
Revenue Service for additional disclosure, with a copy of such
request appended.
(3) A statement of the Commissioner's disposition of the
request, with a copy of the disposition appended.
(4) A statement that the petitioner has exhausted all
administrative remedies available within the Internal Revenue
Service.
(5) In separate lettered subparagraphs, a clear and concise
statement identifying each portion of the written determination,
prior written determination, or background file document as to
which petitioner seeks additional disclosure together with any
facts and reasons to support disclosure. See Rule 229 with
respect to the burden of proof in an additional disclosure
action.
(d) Petition in action to restrain disclosure. The petition in
an action to restrain disclosure shall contain:
(1) A statement that the petitioner is (A) a person to whom
the written determination pertains, or (B) a successor in
interest, executor, or other person authorized by law to act for
or on behalf of such person, or (C) a person who has a direct
interest in maintaining the confidentiality of the written
determination or background file document or portion thereof, or
(D) in the case of a prior written determination, the person who
received such prior written determination.
(2) A statement that the Commissioner has issued a notice of
intention to disclose with respect to a written determination or
a background file document, stating the date of mailing of the
notice of intention to disclose and appending a copy of it to the
petition, or, in the case of a prior written determination, a
statement that the Commissioner has issued public notice in the
Federal Register that the determination is to be opened to public
inspection, and stating the date and citation of such publication
in the Federal Register.
(3) A brief description (including any identifying number or
symbol) of the written determination, prior written
determination, or background file document, as to which
petitioner seeks to restrain disclosure.
(4) The date of petitioner's request to the Internal Revenue
Service to refrain from disclosure, with a copy of such request
appended.
(5) A statement of the Commissioner's disposition of the
request, with a copy of such disposition appended.
(6) A statement that petitioner has exhausted all
administrative remedies available within the Internal Revenue
Service.
(7) In separate lettered subparagraphs, a clear and concise
statement identifying each portion of the written determination,
prior written determination, or background file document as to
which the petitioner seeks to restrain disclosure, together with
any facts and reasons to support the petitioner's position. See
Rule 229 with respect to the burden of proof in an action to
restrain disclosure.
(e) Petition in third party contact action. The petition in a
third party contact action shall contain:
(1) A brief description (including any identifying number or
symbol) of the written determination to which the action
pertains. There shall be appended a copy of such determination,
and the background file document (if any) reflecting the third
party contact, as then available to the public.
(2) The date of the first day that the written determination
was open to public inspection.
(3) A statement of the disclosure sought by the petitioner.
(4) A clear and concise statement of the impropriety alleged
to have occurred or the undue influence alleged to have been
exercised with respect to the written determination or on behalf
of the person whose identity is sought, and the public interest
supporting any other disclosure. See Rule 229 with respect to the
burden of proof in a third party contact action.
(f) Service. For the provisions relating to service of the
petition and other papers, see Rule 21.
(g) Anonymity. With respect to anonymous pleading, see Rule
227.
Rule 222. Designation of Place of Hearing
At the time of filing a petition in a disclosure action, a
designation of a place of hearing shall be filed in accordance
with Rule 140. In addition, the petitioner shall include the date
on which the petitioner believes the action will be ready for
submission to the Court and the petitioner's estimate of the time
required therefor. 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. An intervenor shall likewise furnish such information
to the Court in a separate statement filed with the intervenor's
first pleading in the case. After the action is at issue (see
Rule 224), 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 also Rule 229.
Rule 223. Other Pleadings
(a) Answer.
(1) Time to answer or move. The Commissioner shall have 30
days from the date of service of the petition within which to
file an answer or move with respect to the petition, or, in an
action for additional disclosure, to file an election not to
defend pursuant to Code Section 6110(f)(4)(B), in which event the
Commissioner shall be relieved of the obligation of filing an
answer or any subsequent pleading. With respect to intervention
when the Commissioner elects not to defend, see Rule 225.
(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 in the petition. If the Commissioner
shall be without knowledge or information sufficient to form a
belief as to the truth of an allegation, then the Commissioner
shall so state, and such statement shall have the effect of a
denial. If the Commissioner intends to qualify 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) 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 may file a reply or move with
respect to the answer within 20 days from the date of service of
the answer. 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
denied. Any new material contained in the reply shall be deemed
denied.
Rule 224. Joinder of Issue
A disclosure action shall be deemed at issue upon the filing
of the reply or at the expiration of the time for doing so.
Rule 225. Intervention
(a) Who may intervene. The persons to whom notice is required
to be given by the Commissioner pursuant to Code Sections
6110(d)(3), (f)(3)(B), or (f)(4)(B) shall have the right to
intervene in the action as to which the notice was given. The
Commissioner shall append a copy of the petition to any such
notice.
(b) Procedure. If a person desires to intervene, then such
person shall file an initial pleading, which shall be a petition
in intervention or an answer in intervention, not later than 30
days after mailing by the Commissioner of the notice referred to
in paragraph (a) of this Rule. In an action for additional
disclosure where the Commissioner elects not to defend pursuant
to Code Section 6110(f)(4)(B), the Commissioner shall mail to
each person, to whom the Commissioner has mailed the notice
referred to in paragraph (a) of this Rule, a notice of the
Commissioner's election not to defend, and any such person
desiring to intervene shall have 30 days after such mailing
within which to file a petition in intervention or an answer in
intervention. The initial pleading of an intervenor, whether a
petition or answer, shall show the basis for the right to
intervene and shall include, to the extent appropriate, the same
elements as are required for a petition under Rule 221 or an
answer under Rule 223. An intervenor shall otherwise be subject
to the same rules of procedure as apply to other parties. With
respect to anonymous intervention, see Rule 227.
Rule 226. Joinder of Parties
The joinder of parties in a disclosure action shall be
subject to the following requirements:
(a) Commencement of action. Any person who meets the
requirements for commencing such an action may join with any
other such person in filing a petition with respect to the same
written determination, prior written determination, or background
file document. But see Code Sections 6110(f)(3)(B) and (h)(4).
(b) Consolidation of actions. If more than one petition is
filed with respect to the same written determination, prior
written determination, or background file document, then see Rule
141 with respect to the consolidation of the actions.
Rule 227. Anonymous Parties
(a) Petitioners. A petitioner in an action to restrain
disclosure relating to either a written determination or a prior
written determination may file the petition anonymously, if
appropriate.
(b) Intervenors. An intervenor may proceed anonymously, if
appropriate, in any disclosure action.
(c) Procedure. A party who proceeds pursuant to this Rule
shall be designated as "Anonymous." In all cases where a party
proceeds anonymously pursuant to paragraph (a) or (b) of this
Rule, such party shall set forth in a separate paper such party's
name and address and the reasons why such party seeks to proceed
anonymously. Such separate paper shall be filed with such party's
initial pleading. Anonymity, where appropriate, shall be
preserved to the maximum extent consistent with the proper
conduct of the action. See Rule 13(d), relating to contempt of
Court. With respect to confidential treatment of pleadings and
other papers, see Rule 228.
Rule 228. Confidentiality
(a) Confidentiality. The petition and all other papers
submitted to the Court in any disclosure action shall be placed
and retained by the Court in a confidential file and shall not be
open to inspection unless otherwise permitted by the Court.
(b) Publicity of Court proceedings. On order of the Court,
portions or all of the hearings, testimony, evidence, and reports
in any action under this Title may be closed to the public or to
inspection by the public, to the extent deemed by the Court to be
appropriate in order to preserve the anonymity, privacy, or
confidentiality of any person involved in an action within Code
Section 6110. See Code Section 6110(f)(6).
Rule 229. Burden of Proof
The burden of proof shall be upon the petitioner as to the
jurisdictional requirements described in Rule 220(c). As to other
matters, the burden of proof shall be determined consistently
with Rule 142(a), subject to the following:
(a) In an action for additional disclosure, the burden of
proof as to the issue of whether disclosure should be made shall
be on the Commissioner and on any other person seeking to deny
disclosure. See Code Section 6110(f)(4)(A).
(b) In an action to restrain disclosure, the burden of proof
as to the issue of whether disclosure should be made shall be
upon the petitioner.
(c) In a third party contact action, the burden of proof shall
be on the petitioner to establish that one could reasonably
conclude that an impropriety occurred or undue influence was
exercised with respect to the written determination by or on
behalf of the person whose identity is sought.
Rule 229A. Procedure in Actions Heard by a Special Trial
Judge of the Court
(a) Where Special Trial Judge is to make the decision. If a
disclosure action is assigned to a Special Trial Judge who is
authorized in the order of assignment to make the decision, then
the opinion and proposed decision of the Special Trial Judge
shall be submitted to and approved by the Chief Judge, or by
another Judge designated by the Chief Judge for that purpose,
prior to service of the opinion and decision upon the parties.
(b) Where Special Trial Judge is not to make the decision. If
a disclosure action is assigned to a Special Trial Judge who is
not authorized in the order of assignment to make the decision,
then the procedure provided in Rule 183 shall be followed.
