Part 35. Tax Court Litigation

Table of Contents

35.1 Tax Court Jurisdiction35.2 Petition and Answer35.3 Motions35.4 Pre-Trial Activities35.5 Settlement Procedures35.6 Trial35.7 Tax Court Briefs35.8 Decisions, Orders of Dismissal, and Other Final Judgments35.9 Post Opinion Activities35.10 Special Procedures When Attorneys' Fees and Sanctions Are Sought35.11 Litigation Exhibits