Tax Court Rules of Practice and Procedure

The Tax Court Rules of Practice and Procedure are guidelines that outline how cases related to federal tax disputes are handled in the U.S. Tax Court. These rules cover various aspects, including how to file a case, deadlines for submissions, the types of evidence allowed, and the procedures for hearings and appeals. They aim to ensure fairness and efficiency in resolving disputes between taxpayers and the IRS. Understanding these rules helps taxpayers navigate the legal process effectively when contesting tax liabilities or claims.