SUBSTITUTION OF PARTIES; CHANGE

RULE 63. SUBSTITUTION OF PARTIES; CHANGE OR CORRECTION IN NAME3 6F (a) Death: If a petitioner dies, the Court, on its own or on motion of a party or the decedent’s successor or representative, may order substitution of the proper parties. (b) (c) Incompetency: If a party becomes incompetent, the Court, on its own or on motion of a party or the party’s representative, may order the representative to proceed with the case. Successor Fiduciaries or Representatives: The Court, on its own or on motion of a party, may order substitution of the proper successors where a fiduciary or representative is changed. (d) Other Cause: The Court, on its own or on motion of a party, may order the substitution of proper parties for other cause. (e) Change or Correction in Name: The Court, on its own or on motion of a party, may order a change of or correction in the name or title of a party. (As effective October 3, 2008, 130 T.C. 425–26; as amended, effective March 20, 2023, 160 T.C. 608. For prior history, see 60 T.C. 1096 (1973); 93 T.C. 894–95 (1989).)