IRS Notes Tax Court Rule Effective Dates

UILC: 6213.00-00
Release Date: 4/19/2019

ID: CCA_2018121315072344

From: * * *
Sent: Thursday, December 13, 2018 3:07:23 PM
To: * * *
Cc: * * *
Bcc:
Subject: RE: Email addresses of respondent's counsel & petitioners now required in signature blocks in docketed cases — Amended Tax Court Rule 23(a)(3)

Dear * * *:

The rules in new Title XXXIV(Rules 340-345), which involve passport cases under section 7345, are effective for cases filed after December 4, 2015.

The changes in Rule 23(a)(3), involving e-mail addresses (if any) in signature blocks, are effective November 30, 2018.

Please let me know if you require any additional information on this matter.

Signed,

* * *