United States Tax Court
Rules
TITLE XXV
SUPPLEMENTAL PROCEEDINGS
Rule 260. Proceeding to Enforce Overpayment
Determination
(a) Commencement of proceeding.
(1) How proceeding is commenced. A proceeding to enforce an
overpayment determined by the Court under Code Section 6512(b)(1)
shall be commenced by filing a motion with the Court. The
petitioner shall place on the motion the same docket number as
that of the action in which the Court determined the overpayment.
(2) When proceeding may be commenced. A proceeding under this
Rule may not be commenced before the expiration of 120 days after
the decision of the Court determining the overpayment has become
final within the meaning of Code Section 7481(a).
(b) Content of motion. A motion to enforce an overpayment
determination filed pursuant to this Rule shall contain the
following:
(1) The petitioner's identification number (e.g., Social
Security number or employer identification number) and current
mailing address.
(2) A statement whether any dispute exists between the parties
regarding either the fact or amount of interest payable in
respect of the overpayment determined by the Court and, if such a
dispute exists, clear and concise lettered statements of the
facts regarding the dispute and the petitioner's position in
respect of each disputed matter.
(3) A copy of the Court's decision which determined the
overpayment, together with a copy of any stipulation referred to
therein and any computation filed pursuant to Rule 155 setting
forth the amount and date of each payment made by the petitioner.
(4) A copy of the petitioner's written demand on the
Commissioner to refund the overpayment determined by the Court,
together with interest as provided by law; this demand shall have
been made not less than 60 days before the filing of the motion
under this Rule and shall have been made on the Commissioner
through the Commissioner's last counsel of record in the action
in which the Court determined the overpayment which the
petitioner now seeks to enforce by this motion.
(5) If the petitioner requests an evidentiary or other hearing
on the motion, then a statement of the reasons why the motion
cannot be disposed of by the Court without a hearing. For the
circumstances under which the Court will direct a hearing, see
paragraph (d) of this Rule.
(c) Response by Commissioner. Within 30 days after service of
a motion filed pursuant to this Rule, the Commissioner shall file
a written response. The response shall specifically admit or deny
each allegation set forth in the petitioner's motion. If a
dispute exists between the parties regarding either the fact or
amount of interest payable in respect of the overpayment
determined by the Court, then the Commissioner's response shall
also include clear and concise statements of the facts regarding
the dispute and the Commissioner's position in respect of each
disputed matter. If the Commissioner agrees with the petitioner's
request for a hearing, or if the Commissioner requests a hearing,
then the response shall include a statement of the Commissioner's
reasons why the motion cannot be disposed of without a hearing.
If the Commissioner opposes the petitioner's request for a
hearing, then the response shall include a statement of the
reasons why no hearing is required.
(d) Disposition of motion. A motion to enforce an overpayment
determination filed pursuant to this Rule will ordinarily be
disposed of without an evidentiary or other hearing unless it is
clear from the motion and the Commissioner's written response
that there is a bona fide factual dispute that cannot be resolved
without an evidentiary hearing.
(e) Recognition of counsel. Counsel recognized by the Court in
the action in which the Court determined the overpayment which
the petitioner now seeks to enforce will be recognized in a
proceeding commenced under this Rule. Counsel not so recognized
must file an entry of appearance pursuant to Rule 24(a)(3).
(f) Cross reference. For the need, in the case of an
overpayment, to include the amount and date of each payment made
by the petitioner in any computation for entry of decision, see
paragraphs (a) and (b) of Rule 155.
OTHER PROVISIONS:
Note. Rule 260 is effective for motions filed to enforce
overpayments determined by the Court which have not yet been
refunded by February 8, 1989, the 90th day after the date of
enactment of the Technical and Miscellaneous Revenue Act of 1988,
P.L. 100-647, 102 Stat. 3342. See @ 6244(a) [amending 26 USCS @@
6421(b) and 6512(b)] of that Act for the substantive provisions
and @ 6244(c) [adding notes to 26 USCS @ 6214] of that Act for
the effective date.
Rule 261. Proceeding to Redetermine Interest on
Deficiency (a) Commencement of proceeding.
(1) How proceeding is commenced. A proceeding to redetermine
interest on a deficiency assessed under Code Section 6215 shall
be commenced by filing a motion with the Court. The petitioner
shall place on the motion the same docket number as that of the
action in which the Court redetermined the deficiency.
(2) When proceeding may be commenced. Any proceeding under
this Rule must be commenced within one year after the date that
the Court's decision becomes final within the meaning of Code
Section 7481(a).
(b) Content of motion. A motion to redetermine interest filed
pursuant to this Rule shall contain the following:
(1) The petitioner's identification number (e.g., Social
Security number or employer identification number) and current
mailing address.
(2) A statement that the petitioner has paid the entire amount
of the deficiency assessed under Code Section 6215 plus interest
claimed by the Commissioner in respect of which the proceeding
under this Rule has been commenced.
(3) A schedule setting forth--
(A) the amount of each payment made by the petitioner in
respect of the deficiency and interest described in paragraph
(b)(2) of this Rule,
(B) the date of each such payment, and
(C) if applicable, the part of each such payment allocated by
the petitioner to tax and the part of each such payment allocated
by the petitioner to interest.
(4) A statement setting forth the petitioner's contentions
regarding the correct amount of interest, together with a
schedule detailing the computation of that amount.
(5) A statement whether the petitioner has discussed the
dispute over interest with the Commissioner, and if so, the
contentions made by the petitioner; and if not, the reason or
reasons why not.
(6) A copy of the Court's decision which redetermined the
deficiency, together with a copy of any notice of assessment
including any supporting schedules or any collection notice that
the petitioner may have received from the Commissioner, in
respect of which the proceeding under this Rule has been
commenced.
(7) If the petitioner requests an evidentiary or other hearing
on the motion, then a statement of the reasons why the motion
cannot be disposed of by the Court without a hearing. For the
circumstances under which the Court will direct a hearing, see
paragraph (d) of this Rule.
(c) Response by Commissioner. Within 60 days after service of
a motion filed pursuant to this Rule, the Commissioner shall file
a written response. The response shall specifically address each
of the contentions made by the petitioner regarding the correct
amount of interest and the petitioner's computation of that
amount. The Commissioner shall attach to the Commissioner's
response a schedule detailing the computation of interest claimed
by the Commissioner. If the Commissioner agrees with the
petitioner's request for a hearing, or if the Commissioner
requests a hearing, then the response shall include a statement
of the Commissioner's reasons why the motion cannot be disposed
of without a hearing. If the Commissioner opposes the
petitioner's request for a hearing, then the response shall
include a statement of the reasons why no hearing is required.
(d) Disposition of motion. A motion to redetermine interest
filed pursuant to this Rule will ordinarily be disposed of
without an evidentiary or other hearing unless it is clear from
the motion and the Commissioner's written response that there is
a bona fide factual dispute that cannot be resolved without an
evidentiary hearing.
(e) Recognition of counsel. Counsel recognized by the Court in
the action in which the Court redetermined the deficiency the
interest paid in respect of which the petitioner now seeks a
redetermination will be recognized in a proceeding commenced
under this Rule. Counsel not so recognized must file an entry of
appearance pursuant to Rule 24(a)(3).
OTHER PROVISIONS:
Note. Rule 261 is effective for motions filed in respect of
deficiencies redetermined by the Court which are assessed after
November 10, 1988. See @ 6246(a) [adding 26 USCS @ 7481(c)] of
the Technical and Miscellaneous Revenue Act of 1988, P.L. 100-
647, 102 Stat. 3342 for the substantive provisions and @ 6246(c)
[adding notes to 26 USCS @ 6512] of that Act for the effective
date.
Rule 262. Proceeding to Modify Decision in Estate Tax
Case Involving Section 6166 Election
(a) Commencement of proceeding. A proceeding to modify a
decision in an estate tax case pursuant to Code Section 7481(d)
shall be commenced by filing a motion with the Court. The
petitioner shall place on the motion the same docket number as
that of the action in which the Court entered the decision which
the petitioner now seeks to modify.
(b) Content of motion. A motion to modify a decision filed
pursuant to this Rule shall contain the following:
(1) The petitioner's identification number.
(2) The name and current mailing address of each fiduciary
authorized to act on behalf of the petitioner.
(3) A copy of the decision entered by the Court which the
petitioner now seeks to modify.
(4) A statement that the time for payment by the petitioner of
an amount of tax imposed by Code Section 2001 has been extended
pursuant to Code Section 6166.
(5) A schedule setting forth--
(A) the amount of interest paid by the petitioner on any
portion of the tax imposed by Code Section 2001 on the petitioner
for which the time of payment has been extended under Code
Section 6166;
(B) the amount of interest on any estate, succession, legacy,
or inheritance tax imposed by a State on the petitioner during
the period of the extension of time for payment under Code
Section 6166; and
(C) the date that each such amount of interest was paid by the
petitioner.
(6) A statement describing the nature of any dispute within
the purview of Code Section 7481(d). If no such dispute exists,
then a statement to that effect and a proposed form of decision
shall be submitted with the motion.
(7) If the petitioner requests an evidentiary or other hearing
on the motion, then a statement of the reasons why the motion
cannot be disposed of by the Court without a hearing. For the
circumstances under which the Court will direct a hearing, see
paragraph (d) of this Rule.
(c) Response by Commissioner in Unagreed Case. If a dispute
exists between the parties regarding either the petitioner's
right to relief under Code Section 7481(d) or the amount of
interest deductible as an administrative expense under Code
Section 2053, then the Commissioner shall, within 60 days after
service of a motion filed pursuant to this Rule, file a written
response. The response shall identify the nature of the dispute,
shall specifically admit or deny each allegation set forth in the
petitioner's motion, and shall state the Commissioner's position
in respect of each disputed matter. If the Commissioner agrees
with the petitioner's request for a hearing, or if the
Commissioner requests a hearing, then the response shall include
a statement of the Commissioner's reasons why the motion cannot
be disposed of without a hearing. If the Commissioner opposes the
petitioner's request for a hearing, then the response shall
include a statement of the reasons why no hearing is required.
(d) Disposition of motion. A motion to modify a decision filed
pursuant to this Rule will ordinarily be disposed of without an
evidentiary or other hearing unless it is clear from the motion
and the Commissioner's written response that there is a bona fide
factual dispute that cannot be resolved without an evidentiary
hearing.
(e) Recognition of counsel. Counsel recognized by the Court in
the action in which the Court entered the decision which the
petitioner now seeks to modify will be recognized in a proceeding
commenced under this Rule. Counsel not so recognized must file
an entry of appearance pursuant to Rule 24(a)(3).
(f) Cross reference. For the need to move the Court to retain
its official case file in the action with respect to which the
petitioner seeks to modify the decision, see Rule 157.
OTHER PROVISIONS:
Note. Rule 262 is effective with respect to cases for which
the Court's decision is not final on November 10, 1988. See @
6247(a) [adding 26 USCS @ 7481(d)] of the Technical and
Miscellaneous Revenue Act of 1988, P.L. 100-647, 102 Stat. 3342
for the substantive provisions and @ 6347(c) [adding notes to 26
USCS @ 6512] of that Act for the effective date.
