This exhibit summarizes Tax Court Rules 248(a), 248(b) and 248(c) and includes the documents and signatures that are required. Rule 248(a): The TMP agrees to bind all parties.A stipulated decision consenting to entry of decision (decision and stipulation in same document) are filed with the court. The signatures of the TMP (not his counsel) and counsel for commissioner are required.Participating partners and all other parties are bound by the TMP's signature.Footnote: It is unlikely that this option will be used frequently. The TMP may, but need not, be a participating partner.Rule 248(b): All participating partners must agree to the settlement or not object.Footnote: Request a signed Form 870-P(AD) or Form 870-PT(AD) (depending on the tax year at issue) to verify participating partners do not object. Local counsel files a motion for entry of the decision with the proposed form of the decision. There are no signatures on the decision.Within three days of filing, local counsel will serve on the TMP a certificate showing the date that the motion was filed.Within three days of receipt, the TMP will serve copies of the proposed decision, the commissioner's motion, the commissioner's certificate, and a copy of Rule 248 on all other parties.Within 60 days of the commissioner's motion, an objection may be filed by the TMP (if not a participating partner) as a motion to intervene; the TMP's signature is required on the motion.Within 60 days of the commissioner's motion, an objection may be filed all other parties as a motion to participate; the parties' signatures are required on the motion.If there is no objection filed, no documents or signatures are needed and the court enters the decision.