U. S. Tax Court Procedures
Executive Tax Solution is Your U. S. Tax Court Procedures Reference Site. See the Videos Below to Learn More. Have an Emergency? CALL (469) 262-6525U. S. Tax Court Procedures in Video
Introduction to the U.S. Tax Court
Introduction to the U.S. Tax Court PAYMENTS TO THE COURT (RULE 11) COURT RECORDS (RULE 12) TAX COURT JUDGES
SPECIAL TRIAL JUDGES WHO APPEARS FOR THE GOVERNMENT WHO MAY APPEAR FOR THE TAXPAYER EXAM ALERT!
Attorneys Admitted to Practice Non-Attorneys Admitted to Practice General Information – Counsel Admitted to Practice Precedent
OVERVIEW OF TAX CONTROVERSY PROCESS
NOTICE OF DEFICIENCY
NOTICE OF DEFICIENCY DEFICIENCY NOTICE REQUIREMENTS ASSESSMENT IRS FORM 870-AD Statute of Limitations – 3 years
Statute of Limitations – 6 years No Statute of Limitations §7502 TIMELY MAILED/TIMELY FILED RULE MEMORY TOOL – PADE
FILING – RULE 22 ELECTRONIC FILING – RULE 26 NOTICE MAILING REQUIREMENTS LAST KNOWN ADDRESS BANKRUPTCY PROCEEDINGS
TAX COURT JURISDICTION
IN GENERAL (RULE 13) INCOME TAX DEFICIENCY EXCISE TAX DEFICIENCY ADDITIONS TO TAX TRANSFEREE LIABILITY
DECLARATORY JUDGMENTS (TAX COURT RULES 210-218) DISCLOSURE ACTIONS (TAX COURT RULES 220-229A)
CLAIMS FOR LITIGATION AND ADMINISTRATIVE COSTS (RULES 230-233) TEFRA PARTNERSHIP ACTIONS (RULES 240-251)
PARTNERSHIP ACTIONS UNDER BBA SECTION 1101 (RULES 255.1-255.7) REDETERMINATION OF S CORPORATION ITEMS
COLLATERAL JURISDICTION Amounts Collected When IRS is Prohibited from Collection Overpayments (Rule 260)
Redetermine Interest (Rule 261) Modify Decision on §6166 Estate Election (Rule 262) ACTIONS FOR ADMINISTRATIVE COSTS (RULE 270-274)
Recovery of What Costs Award of Costs Requirements When to Request an Award of Costs Qualified Offers MEMORY TOOL – NAP PJ + LIST + PRAYER
IRS REFUSAL TO ABATE INTEREST (RULE 280-284) REDETERMINATION OF EMPLOYMENT STATUS (RULE 290-294)
LARGE PARTNERSHIP ACTIONS (RULES 300-305) DECLARATORY JUDGMENT … OVERSHELTERED RETURN (RULES 310-316)
DETERMINATION … JOINT/SEVERAL LIABILITY (RULES 320-325) Innocent Spouse (§6015(b)) Election of Separate Liability (§6015(c))
Equitable Relief (§6015(f)) Requirements Illustrated Joint return Spouse Did Not Know About the Understatement
Not Married, Widowed, Legally Separated From or Lived Apart Stand Alone Proceeding Intervenor When Can the Petition be Filed?
What Standard Applies? Equitable Relief Factors Deficiency Community Property Participate Meaningfully LIEN AND LEVY ACTIONS (RULE 330-334)
CDP QUICK & DIRTY EQUITABLE RECOUPMENT WHISTLEBLOWER ACTIONS (RULES 340-345)
CERTIFICATION/FAILURE TO REVERSE … WITH RESPECT TO PASSPORTS (RULE 350-354) NO TAX COURT JURISDICTION EXISTS
MOTIONS
GENERAL INFORMATION (RULE 50) FOR MORE DEFINITIVE STATEMENT (RULE 52) TO STRIKE (RULE 52) TO DISMISS (RULE 53)
TIMELY FILING AND JOINDER OF MOTIONS (RULE 54) TO RESTRAIN ASSESSMENT/COLLECTION/ORDER REFUND (RULE 55)
MOTION FOR REVIEW OF JEOPARDY ASSESSMENT OR JEOPARDY LEVY (RULE 56)
MOTION FOR REVIEW OF PROPOSED SALE OF SEIZED PROPERTY (RULE 57) IN LIMINE DE NOVO FOR SUMMARY JUDGMENT (RULE 121)
MOTIONS AND OTHER MATTERS (RULE 130) MOTION FOR CONTINUANCE (RULE 133)
ADMISSIONS (RULE 90)
STIPULATIONS (RULE 91)
PRETRIAL CONFERENCE (RULE 110)
SUBMISSION WITHOUT TRIAL (RULE 122)
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