Part 35. Chief Counsel Directives Manual – Tax Court Litigation

Table of Contents

35.1 Tax Court Jurisdiction

• 35.1.1 Tax Court Jurisdiction and Proceedings
• 35.1.2 Tax Court Terms and Definitions
• 35.1.3 Tax Court Procedures

35.2 Petition and Answer

• 35.2.1 Tax Court Petitions
• 35.2.2 Answers

35.3 Motions

• 35.3.1 Motions Practice
• 35.3.2 Jurisdictional Defects
• 35.3.3 Motions Pertaining to Pleadings
• 35.3.4 Motions Pertaining to Calendared Cases
• 35.3.5 Motions for Disposition without Trial
• 35.3.6 Motions Pertaining to Opinions and Decisions
• 35.3.7 Motions in Partnership Actions
• 35.3.8 Motions in Declaratory Judgment Cases and Section 7436 Worker Classification Cases
• 35.3.9 Miscellaneous Motions
• 35.3.23 Motions in Collection Due Process Cases
• 35.3.32 Motions in Passport Cases

35.4 Pre-Trial Activities

• 35.4.1 Trial Planning
• 35.4.2 Gathering Information from Government Sources
• 35.4.3 Gathering Information from the Petitioner
• 35.4.4 Gathering Information from Third Parties
• 35.4.5 Evidence and Information from Abroad
• 35.4.6 Responding to Petitioner’s Information Gathering Attempts
• 35.4.7 Stipulating Facts and Documents
• 35.4.8 Preparing for Examination and Cross-Examination of Witnesses
• 35.4.9 Significant Case Procedures, Pre-Trial Submissions and Alternative Dispute Resolution

35.5 Settlement Procedures

• 35.5.1 Introduction
• 35.5.2 Settlements by Counsel
• 35.5.3 Coordination of Settlements With Other Related Matters
• 35.5.4 Settlement of Joint Committee Cases
• 35.5.5 Arbitration and Mediation

35.6 Trial

• 35.6.1 Calendar Calls
• 35.6.2 Trial of the Case
• 35.6.3 Tax Court Procedures for Reporting Potentially Dangerous Persons

35.7 Tax Court Briefs

• 35.7.1 Filing Tax Court Briefs
• 35.7.2 Preparation of Briefs
• 35.7.3 Review of Briefs

35.8 Decisions, Orders of Dismissal, and Other Final Judgments

• 35.8.1 General Requirements for Tax Court Decisions and Other Final Dispositions
• 35.8.2 Settlement Documents
• 35.8.3 Overpayments
• 35.8.4 Special Problems of Assessment and Payment
• 35.8.5 Miscellaneous Problems
• 35.8.6 Decision Documents

35.9 Post Opinion Activities

• 35.9.1 Tax Court Opinions and Decisions
• 35.9.2 Procedures for Assessment of Tax
• 35.9.3 Closing Procedures

35.10 Special Procedures When Attorneys' Fees and Sanctions Are Sought

• 35.10.1 Awards of Litigation and Administration Costs and Fees
• 35.10.2 Penalties and Sanctions

35.11 Litigation Exhibits

• 35.11.1 Litigation Exhibits