Part 35. Chief Counsel Directives Manual – Tax Court Litigation
Table of Contents
35.1 Tax Court Jurisdiction- 35.1.1 Tax Court Jurisdiction and Proceedings
- 35.1.2 Tax Court Terms and Definitions
- 35.1.3 Tax Court Procedures
- 35.3.1 Motions Practice
- 35.3.2 Jurisdictional Defects
- 35.3.3 Motions Pertaining to Pleadings
- 35.3.4 Motions Pertaining to Calendared Cases
- 35.3.5 Motions for Disposition without Trial
- 35.3.6 Motions Pertaining to Opinions and Decisions
- 35.3.7 Motions in Partnership Actions
- 35.3.8 Motions in Declaratory Judgment Cases and Section 7436 Worker Classification Cases
- 35.3.9 Miscellaneous Motions
- 35.3.23 Motions in Collection Due Process Cases
- 35.3.32 Motions in Passport Cases
- 35.4.1 Trial Planning
- 35.4.2 Gathering Information from Government Sources
- 35.4.3 Gathering Information from the Petitioner
- 35.4.4 Gathering Information from Third Parties
- 35.4.5 Evidence and Information from Abroad
- 35.4.6 Responding to Petitioner’s Information Gathering Attempts
- 35.4.7 Stipulating Facts and Documents
- 35.4.8 Preparing for Examination and Cross-Examination of Witnesses
- 35.4.9 Significant Case Procedures, Pre-Trial Submissions and Alternative Dispute Resolution
- 35.5.1 Introduction
- 35.5.2 Settlements by Counsel
- 35.5.3 Coordination of Settlements With Other Related Matters
- 35.5.4 Settlement of Joint Committee Cases
- 35.5.5 Arbitration and Mediation
- 35.6.1 Calendar Calls
- 35.6.2 Trial of the Case
- 35.6.3 Tax Court Procedures for Reporting Potentially Dangerous Persons
- 35.8.1 General Requirements for Tax Court Decisions and Other Final Dispositions
- 35.8.2 Settlement Documents
- 35.8.3 Overpayments
- 35.8.4 Special Problems of Assessment and Payment
- 35.8.5 Miscellaneous Problems
- 35.8.6 Decision Documents