Part 35. Tax Court Litigation

Table of Contents


35.1 Tax Court Jurisdiction
35.2 Petition and Answer
35.3 Motions
35.4 Pre-Trial Activities
35.5 Settlement Procedures
35.6 Trial
35.7 Tax Court Briefs
35.8 Decisions, Orders of Dismissal, and Other Final Judgments
35.9 Post Opinion Activities
35.10 Special Procedures When Attorneys' Fees and Sanctions Are Sought
35.11 Litigation Exhibits