Course curriculum

  • 1

    Introduction to Practice and Procedure

    • Overview

    • Overview of Jurisdiction

    • Overview of Issues in Practice and Procedure Section
  • 2

    Definitional Questions

    • Burden of Proof

    • Collateral Estoppel

    • Joinder of Issue

    • Discovery Depositions and Depositions to Perpetuate Evidence

    • Assessable Penalties

    • Form 2 Petition (Simplified Form)
  • 3

    Tax Court Rules of Practice and Procedure

    • RULE 13. JURISDICTION

    • RULE 21. SERVICE OF PAPERS

    • RULE 25. COMPUTATION OF TIME

    • RULE 26. ELECTRONIC FILING

    • RULE 27. PRIVACY PROTECTION FOR FILINGS MADE WITH THE COURT; TITLE III. COMMENCEMENT OF CASE, SERVICE AND FILING OF PAPERS, FORM AND STYLE OF PAPERS, APPEARANCE AND REPRESENTATION, COMPUTATION OF TIME

    • RULE 33. SIGNING THE PLEADINGS; TITLE IV PLEADINGS

    • RULE 34. PETITION

    • RULE 36. ANSWER

    • RULE 37. REPLY

    • RULE 38. JOINDER OF ISSUE

    • RULE 41. AMENDED AND SUPPLEMENTAL PLEADINGS

    • RULE 55. MOTION TO RESTRAIN ASSESSMENT OR COLLECTION OR TO ORDER REFUND OF AMOUNT COLLECTED

    • RULE 60. PROPER PARTIES; CAPACTIY; TITLE VI PARTIES

    • RULE 63. SUBSTITUTION OF PARTIES; CHANGE OR CORRECTION IN NAME; TITLE VI PARTIES

    • RULE 70. GENERAL PROVISIONS; TITLE VII DISCOVERY

    • RULE 71. INTERROGATORIES

    • RULE 90. REQUESTS FOR ADMISSIONS; TITLE IX ADMISSIONS AND STIPULATIONS

    • RULE 91. STIPULATIONS FOR TRIAL; TITLE IX ADMISSIONS AND STIPULATONS

    • RULE 103. PROTECTIVE ORDERS

    • RULE 121. SUMMARY JUDGMENT – TITLE XII DECISION WITHOUT TRIAL

    • RULE 142. BURDEN OF PROOF [TITLE XIV. TRIALS]

    • RULE 145. EXCLUSION OF PROPOSED WITNESSES; TITLE XIV TRIALS

    • RULE 155. COMPUTATION BY PARTIES FOR ENTRY OF DECISION; TITLE XV DECISION

    • Rules 170-174 TITLE XVII. SMALL TAX CASES

    • RULE 210. GENERAL; TITLE XXI DECLARATORY JUDGMENTS

    • RULE 260. PROCEEDING TO ENFORCE OVERPAYMENT DETERMINATION

    • RULE 290. GENERAL; TITLE XXVIII ACTIONS FOR REDETERMINATION OF EMPLOYMENT STATUS

    • RULE 320. GENERAL; TITLE XXXI ACTIONS FOR DETERMINATION OF RELIEF FROM JOINT AND SEVERAL LIABILITY ON A JOINT RETURN

    • RULE 330. GENERAL; TITLE XXXII LIEN AND LEVY ACTIONS

    • RULE 143 EVIDENCE; TITLE XIV TRIALS
  • 4

    Internal Revenue Code

    • 26 U.S. Code § 2203 Definition of Executor

    • 26 U.S. Code §6015 Relief from Joint and Several Liability on Joint Return (e) Petition for Review by Tax Court

    • 26 U.S. Code §6204(a) Supplemental Assessments

    • 26 U.S. Code § 6212 Notice of Deficiency

    • 26 U.S. Code § 6213 Restrictions Applicable to Deficiencies; Petition to Tax Court

    • 26 U.S. Code § 6214 Determinations by Tax Court

    • 26 U.S. Code § 6330 Notice and Opportunity for Hearing Before Levy

    • 26 U.S. Code § 6404 Abatements

    • 26 U.S. Code § 6512 Limitations in Case of Petition to Tax Court

    • 26 U.S. Code § 6662 Imposition of Accuracy-Related Penalty on Underpayments

    • 26 U.S. Code § 6673 Sanctions and Costs Awarded by the Courts

    • 26 U.S. Code § 6694 Understatement of Taxpayer's Liability by Tax Return Preparer

    • 26 U.S. Code § 6707A Penalty for Failure to Include Reportable Transaction Information with Return

    • 26 U.S. Code 7429 Review of Jeopardy Levy or Assessment Procedures

    • 26 U.S. Code § 7436 Proceedings for Determination of Employment Status

    • 26 U.S. Code § 7463 Disputes Involving $50,000 or Less

    • 26 U.S. Code § 7477 Declaratory Judgments Relating to Value of Certain Gifts

    • 26 U.S. Code § 7481 Date When Tax Court Decision Becomes Final

    • 26 U.S. Code § 7502 Timely Mailing Treated as Timely Filing and Paying
  • 5

    Timing of the Practice and Procedures Section

    • Instructions

    • 2018 Practice and Procedures

    • 2016 Practice and Procedures

    • 2014 Practice and Procedures

    • 2012 Practice and Procedure

    • 2010 Practice and Procedure

    • 2008 Practice and Procedure

    • 2006 Practice and Procedure

    • 2004 Practice and Procedure

    • 2002 Practice and Procedure

    • 2000 Practice and Procedure