Tax Court Proposes Rule Changes to Align with Federal Rules

Tax Attorneys Lee Meyercord and Jackson Oliver authored a Knight Watch column in The Tax Magazine about proposed rules issued by the United States Tax Court in March, 2022, that could be finalized by the end of the year. The new rules concern intervention in a Tax Court proceeding, identification and certification of the administrative record and amicus curiae briefs. The changes also include amendments drafted in response to suggestions and comments the Tax Court received from the Court’s judges and staff, the IRS Office of Chief Counsel of the IRS and the Tax Court bar over the last few years. They seek to fill gaps in the Court’s existing procedures and reflect the Court’s ongoing effort to modernize the rules and conform them to the extent possible to the Federal Rules of Civil Procedure (FRCP). This column summarizes the three new proposed rules, the most substantive amendments to current rules and the conflicts that led to the proposed changes.

READ: Tax Court Proposes Rule Changes to Align with Federal Rules

This is Part 2 of 2. You can read Part 1 authored by Joshua Odintz here.