Tax litigation in the United States Tax Court (Tax Court) would be affected by proposed changes to the Tax Court’s Rules of Practice and Procedure (Tax Court’s Rules). Several of the changes are intended to conform the Tax Court’s Rules with the Federal Rules of Civil Procedure which govern tax litigation in the District Courts. For example, Tax Court Rule 71 would be changed to limit the number of interrogatories served to 25.
The Tax Court has requested public comments on the proposed amendments. Written comments must be received by May 27, 2009.