REQUEST FOR PLACE OF HEARING

Tax Court Rules of Practice and Procedure

Rule: 222

Jurisdiction: US

Bluebook Citation: T.C. R. 222

RULE 222. REQUEST FOR PLACE OF HEARING At the time of filing a petition in a disclosure action, a request for a place of hearing shall be filed in accordance with Rule 140. In addition, the petitioner shall include the date on which the petitioner believes the action will be ready for submission to the Court and the petitioner’s estimate of the time required therefor. The Commissioner shall, at the time the answer is filed, also set forth in a separate statement the date on which the Commissioner expects the action will be ready for submission to the Court and an estimate of the time required therefor. An intervenor shall likewise furnish such information to the Court in a separate statement filed with the intervenor’s first pleading in the case. After the action is at issue (see Rule 224), it will ordinarily, without any further request by the Court for information as to readiness for submission, be placed on a calendar for submission to the Court. See also Rule 229. (As amended and effective March 1, 2008, 130 T.C. 529–30. For prior history, see 68 T.C. 1056–57 (1977); 81 T.C. 1077 (1983); 93 T.C. 1005–06 (1989).)

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