FILING

RULE 22. FILING (a) General Rule: Except for a paper filed electronically in accordance with electronic filing procedures established by the Court, a paper must be filed with the Clerk in Washington, D.C., during business hours. (b) Exceptions: A Judge or Special Trial Judge presiding at a trial session of the Court may permit or require a paper pertaining thereto to be filed at that session. The Court also may direct that a paper be filed in accordance with another procedure other than the general rule. (c) Timely Mailing: For the circumstances under which a timely mailed paper will be considered timely filed, see Code section 7502. (d) Timely Electronic Filing: A paper will be considered timely filed if it is electronically filed at or before 11:59 p.m., eastern time, on the last day of the applicable period for filing. (As effective October 3, 2008, 130 T.C. 386; as amended, effective May 5, 2011, 136 T.C. 607; effective November 30, 2018, 153 T.C. 249–50. For prior history, see 60 T.C. 1075 (1973); 109 T.C. 538 (1997).)