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Overview

Overview of Jurisdiction

Overview of Issues in Practice and Procedure Section

Burden of Proof

Collateral Estoppel

Joinder of Issue

Discovery Depositions and Depositions to Perpetuate Evidence

Assessable Penalties

Form 2 Petition (Simplified Form)

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

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

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2000 Practice and Procedure