PLEADING SPECIAL MATTERS
Tax Court Rules of Practice and Procedure
RULE 39. PLEADING SPECIAL MATTERS A party shall set forth in the party’s pleading any matter constituting an avoidance or affirmative defense, including res judicata, collateral estoppel, estoppel, waiver, duress, fraud, and the statute of limitations. A mere denial in a responsive pleading will not be sufficient to raise any such issue. (As effective October 3, 2008, 130 T.C. 411. For prior history, see 60 T.C. 1088 (1973); 93 T.C. 870–71 (1989).)
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