Tax Court Decisions: Briefing, Opinion, and Decision, Rule 155, and Supplemental Proceedings

Explore:  Tax Court

- Briefing

- Opinion

- Post-Trial Motions

- Claims For Litigation And Administrative Costs Under Code § 7430 (Other

Than Code § 7430(F)(2))

- Decision

- Appeals From Tax Court

- Supplemental Proceedings And Special Jurisdiction

I. Briefing

A. The form, content, and timing of briefs filed with the Tax Court are governed by Tax Court Rule 151. Briefs also are subject to the general style and form provisions of Tax Court Rule 23. All of these requirements are subject to modification by court order in a particular case.

1. Briefs are required after a trial is concluded unless the presiding judge directs otherwise. Tax Ct. R. 151(a).

2. The trial judge will determine whether the post-trial briefs will be filed by the parties simultaneously or seriatim. In the absence of a contrary order, simultaneous opening briefs must be filed within 75 days after the conclusion of the trial and answering briefs are due 45 days thereafter. In the case of seriatim briefs, and absent an overriding court order, the opening brief is due 75 days after the trial, the answering brief is due 45 days thereafter, and the reply brief is due 30 days thereafter. Tax Ct. R. 151(b).

Originally published in The Practical Tax Lawyer - Summer 2014.

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DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

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