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Tax Court Proposed Rule Changes

Posted on Mar. 25, 2022

On March 23, 2022, the Tax Court announced proposed amendments to its Rules.  The proposal is quite lengthy but a large part of the amendments seeks to clean up language or more closely conform the Tax Court rules to the Federal Rules of Civil Procedure.  Included in the proposal are three new rules:

The Court proposes three new Rules: Rule 63, Intervention; Rule 92, Identification and Certification of Administrative Record In Certain Actions; and Rule 152, Brief Of An Amicus Curiae. These new rules are intended and designed to fill gaps in the Court’s existing Rules of Practice and Procedure that have been identified by Judges of this Court and by various Courts of Appeals (e.g., proposed Rules 63 and 152) or reflect important developments in the Court’s jurisprudence (proposed Rule 92).

As it proposes the rule changes, the Court invites comments regarding the proposals:

The Tax Court invites public comment on the proposed amendments. Comments must be received by May 25, 2022, and may be emailed to Stephanie A. Servoss, Clerk of the Court, at, or addressed to the Clerk of the Court at United States Tax Court, 400 Second Street, N.W., Room 111, Washington, D.C. 20217.

The ABA Tax Section is organizing to propose comments and, undoubtedly, other groups will as well.

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