TIMELY FILING AND JOINDER OF MOTIONS

RULE 54. TIMELY FILING AND JOINDER OF MOTIONS (a) Timely Filing: Unless otherwise permitted by the Court, motions must be made timely. (b) Joinder of Motions: Unless otherwise permitted by the Court, motions shall be separately stated and not joined together, except that motions may be joined in the following instances: (1) Motions under Rules 51 and 52 directed to the same pleading or other paper; and (2) motions under Rule 56 for the review of a jeopardy assessment and for the review of a jeopardy levy, but only if the assessment and the levy are the subject of the same written statement required by Code section 7429(a)(1). (As amended and effective March 1, 2008, 130 T.C. 415–16. For prior history, see 60 T.C. 1093 (1973); 81 T.C. 1052 (1983); 93 T.C. 875–76 (1989).)