PLEADINGS ALLOWED
Tax Court Rules of Practice and Procedure
RULE 30. PLEADINGS ALLOWED There shall be a petition and an answer, and, where required under these Rules, a reply. No other pleading shall be allowed, except that the Court may permit or direct some other responsive pleading. (See Rule 173 as to small tax cases.) (As effective October 3, 2008, 130 T.C. 401. For prior history, see 60 T.C. 1081 (1973); 93 T.C. 861–62 (1989); 120 T.C. 521 (2003).)
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