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Table of Contents

• 35.1  Tax Court Jurisdiction
  • 35.1.1  Tax Court Jurisdiction and Proceedings
  • 35.1.2  Tax Court Terms and Definitions
  • 35.1.3  Tax Court Procedures
• 35.2  Petition and Answer
  • 35.2.1  Tax Court Petitions
  • 35.2.2  Answers
• 35.3  Motions
  • 35.3.1  Motions Practice
  • 35.3.2  Jurisdictional Defects
  • 35.3.3  Motions Pertaining to Pleadings
  • 35.3.4  Motions Pertaining to Calendared Cases
  • 35.3.5  Motions for Disposition without Trial
  • 35.3.6  Motions Pertaining to Opinions and Decisions
  • 35.3.7  Motions in TEFRA Cases
  • 35.3.8  Motions in Declaratory Judgment Cases and Section 7436 Worker Classification Cases
  • 35.3.9  Miscellaneous Motions
• 35.4  Pre-Trial Activities
  • 35.4.1  Trial Planning
  • 35.4.2  Gathering Information from Government Sources
  • 35.4.3  Gathering Information from the Petitioner
  • 35.4.4  Gathering Information from Third Parties
  • 35.4.5  Evidence and Information from Abroad
  • 35.4.6  Responding to Petitioner’s Information Gathering Attempts
  • 35.4.7  Stipulating Facts and Documents
  • 35.4.8  Preparing for Examination and Cross-Examination of Witnesses
  • 35.4.9  Significant Case Procedures, Pre-Trial Submissions and Alternative Dispute Resolution
• 35.5  Settlement Procedures
  • 35.5.1  Introduction
  • 35.5.2  Settlements by Counsel
  • 35.5.3  Coordination of Settlements With Other Related Matters
  • 35.5.4  Settlement of Joint Committee Cases
  • 35.5.5  Arbitration and Mediation
• 35.6  Trial
  • 35.6.1  Calendar Calls
  • 35.6.2  Trial of the Case
  • 35.6.3  Tax Court Procedures for Reporting Potentially Dangerous Persons
• 35.7  Tax Court Briefs
  • 35.7.1  Filing Tax Court Briefs
  • 35.7.2  Preparation of Briefs
  • 35.7.3  Review of Briefs
• 35.8  Decisions, Orders of Dismissal, and Other Final Judgments
  • 35.8.1  General Requirements for Tax Court Decisions and Other Final Dispositions
  • 35.8.2  Settlement Documents
  • 35.8.3  Overpayments
  • 35.8.4  Special Problems of Assessment and Payment
  • 35.8.5  Miscellaneous Problems
  • 35.8.6  Decision Documents
• 35.9  Post Opinion Activities
  • 35.9.1  Tax Court Opinions and Decisions
  • 35.9.2  Procedures for Assessment of Tax
  • 35.9.3  Closing Procedures
• 35.10  Special Procedures When Attorneys' Fees and Sanctions Are Sought
  • 35.10.1  Awards of Litigation and Administration Costs and Fees
  • 35.10.2  Penalties and Sanctions
• 35.11  Litigation Exhibits
  • 35.11.1  Litigation Exhibits