Tax Court Adopts Amendments to Practice and Procedure Rules

UNITED STATES TAX COURT
Washington, D.C. 20217

January 15, 2020

Chief Judge Maurice B. Foley announced today that the United States Tax Court has adopted final amendments to its Rules of Practice and Procedure. The Court has replaced Appendix II, Fees and Charges, with a Fee Schedule.

On November 25, 2019, the Court issued proposed amendments to its Rules of Practice and Procedure and invited public comments. The amendments were proposed primarily to replace references in the Rules to Appendix II, Fees and Charges, with references to the Court's Fee Schedule.

The appendix to this press release includes the Rules amendments and an explanation for each amendment. The amendments and the Fee Schedule are effective January 15, 2020. The Fee Schedule will be subject to periodic review and updates as necessary.

The amendments and the Fee Schedule announced today are available on the Court's website at www.ustaxcourt.gov.

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APPENDIX

1. Modes of Payment to the Court

Rule 11 is deleted and replaced with the following.

RULE 11. PAYMENTS TO THE COURT

(a) General Rule. Payments to the Court for fees or charges may be made either in cash or by check, money order, or other draft made payable to the order of “Clerk, United States Tax Court”, and shall be mailed or delivered to the Clerk at Washington, D.C. Alternatively, in accordance with procedures that the Court establishes, payments to the Court for fees or charges may be made electronically through Pay.gov.

(b) Specific Fees. For specific fees and charges, see the Court's Fee Schedule on the Court's website at www.ustaxcourt.gov.

Explanation

Rule 11 is amended stylistically and is reorganized into separate paragraphs. New paragraph (b) is added to Rule 11 to reference the Fee Schedule, which is available on the Court's website and replaces Appendix II.

2. Fees for Copying

Paragraphs (a) and (c) of Rule 12 are deleted and replaced with the following. [Paragraph (b) remains unchanged.]

RULE 12. COURT RECORDS

(a) Removal of Records: An original record, paper, document, or exhibit filed with the Court shall not be taken from the courtroom, from the offices of the Court, or from the custody of a Judge, a Special Trial Judge, or an employee of the Court, except as authorized by a Judge or Special Trial Judge or except as may be necessary for the Clerk to furnish copies or to transmit the same to other courts for appeal or other official purposes. With respect to return of exhibits after a decision of the Court becomes final, see Rule 143(e)(2).

(b) Copies of Records: After the Court renders its decision in a case, a plain or certified copy of any document, record, entry, or other paper, pertaining to the case and still in the custody of the Court, may be obtained upon application to the Court's Copywork Office and payment of the required fee. Unless otherwise permitted by the Court, no copy of any exhibit or original document in the files of the Court shall be furnished to other than the parties until the Court renders its decision. With respect to protective orders that may restrict the availability of exhibits and documents, see Code section 7461 and Rule 103(a).

(c) Fees: The fees to be charged and collected for any copies will be determined in accordance with Code section 7474. See the Court's Fee Schedule on the Court's website at www.ustaxcourt.gov.

Explanation

Subparagraph (a) of Rule 12 is amended stylistically. Subparagraph (c) of Rule 12 is amended to replace the reference to Appendix II with a reference to the Fee Schedule, which is available on the Court's website.

3. Fees for Admission to Practice and Periodic Registration Fees

Subparagraphs (a)(2), (a)(3), (g)(1), and (g)(2) are deleted and replaced with the following. [Subparagraph (a)(1) and paragraphs (b), (c), (d), (e), and (f) remain unchanged.]

RULE 200. ADMISSION TO PRACTICE AND PERIODIC REGISTRATION FEE

(a) Qualifications: (1) General: An applicant for admission to practice before the Court must establish to the satisfaction of the Court that the applicant is of good moral and professional character and possesses the requisite qualifications to provide competent representation before the Court. In addition, the applicant must satisfy the other requirements of this Rule. If the applicant fails to satisfy the requirements of this Rule, then the Court may deny such applicant admission to practice before the Court.

(b) Applications for Admission: An application for admission to practice before the Court must be on the form provided by the Court. Application forms and other necessary information will be furnished upon request addressed to the Admissions Clerk, United States Tax Court, 400 Second St., N.W., Washington, D.C. 20217. As to forms of payment for application fees, see Rule 11.

(c) Sponsorship: An applicant for admission by examination must be sponsored by at least two persons theretofore admitted to practice before this Court, and each sponsor must send a letter of recommendation directly to the Admissions Clerk at the address listed in paragraph (b) of this Rule, where it will be treated as a confidential communication. The sponsor shall send this letter promptly after the applicant has been notified that he or she has passed the written examination required by paragraph (a)(3) of this Rule. The sponsor shall state fully and frankly the extent of the sponsor's acquaintance with the applicant, the sponsor's opinion of the moral character and repute of the applicant, and the sponsor's opinion of the qualifications of the applicant to practice before this Court. The Court may in its discretion accept such an applicant with less than two such sponsors.

(d) Admission: Upon the Court's approval of an application for admission in which an applicant has subscribed to the oath or affirmation and upon an applicant's satisfaction of the other applicable requirements of this Rule, such applicant will be admitted to practice before the Court and be entitled to a certificate of admission.

(e) Change of Address: Each person admitted to practice before the Court shall promptly notify the Admissions Clerk at the address listed in paragraph (b) of this Rule of any change in office address for mailing purposes. See Form 10 in Appendix I regarding a form for and methods of providing the notification required by this paragraph (e). See also Rule 21(b)(4) regarding the filing of a separate notice of change of address for each docket number in which such person has entered an appearance.

(f) Corporations and Firms Not Eligible: Corporations and firms will not be admitted to practice or recognized before the Court.

(g) Periodic Registration Fee: The Court is authorized to impose on each person admitted to practice before the Court a periodic registration fee. The frequency and the amount of such fee shall be determined by the Court, except that such amount shall not exceed $30 per calendar year. The Clerk shall maintain an Ineligible List containing the names of all persons admitted to practice before the Court who have failed to comply with the provisions of this paragraph. No such person shall be permitted to commence a case in the Court or enter an appearance in a pending case while on the Ineligible List. The name of any person appearing on the Ineligible List shall not be removed from the List until the currently due registration fee has been paid and arrearages have been made current. Each person admitted to practice before the Court, whether or not engaged in private practice, must pay the periodic registration fee. As to forms of payment, see Rule 11.

Explanation

Subparagraphs (a)(2) and (a)(3) of Rule 200 are amended to replace references to Appendix II with references to the Fee Schedule, which is available on the Court's website. Subparagraph (g)(2) of Rule 200 is deleted. Subparagraph (g)(1) of Rule 200 is amended stylistically and is relettered paragraph (g).