CONDUCT OF PRACTICE BEFORE THE COURT

RULE 201. CONDUCT OF PRACTICE BEFORE THE COURT (a) General: Practitioners before the Court shall carry on their practice in accordance with the letter and spirit of the Model Rules of Professional Conduct of the American Bar Association. (b) Statement of Employment: The Court may require any practitioner before it to furnish a statement, under oath, of the terms and circumstances of his or her employment in any case. (As effective October 3, 2008, 130 T.C. 502. For prior history, see 60 T.C. 1153 (1973); 82 T.C. 1074–75 (1984); 93 T.C. 979 (1989).)