APPLICABLE SMALL TAX CASE RULES1
Tax Court Rules of Practice and Procedure
RULE 274. APPLICABLE SMALL TAX CASE RULES1 8F Proceedings in an action for administrative costs shall be governed by the provisions of the following Small Tax Case Rules (see Rule 170) with respect to the matters to which they apply: Rule 172 (representation) and Rule 174 (trial). (As effective October 3, 2008, 130 T.C. 565; as amended, effective July 6, 2012, 139 T.C. 571–72. For prior history, see 93 T.C. 1052 (1989).) 0
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