Internal Revenue Code:Rule 12. Court Records

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Location in Internal Revenue Code

     TITLE 26 - INTERNAL REVENUE CODE
      TITLE 26 - APPENDIX
       TITLE II. - THE COURT
     

Statute

    Rule 12. Court Records
 
      (a) Removal of Records: No original record, paper, document, or
    exhibit filed with the Court shall be taken from the courtroom or
    from the offices of the Court or from the custody of a Judge or
    employee of the Court, except as authorized by a Judge of the Court
    or except as may be necessary for the Clerk to furnish copies or to
    transmit the same to other courts for appeal or other official
    purposes.  With respect to return of exhibits after a decision of
    the Court becomes final, see Rule 143(d)(2).
      (b) Copies of Records: After the Court renders its decision in a
    case, a plain or certified copy of any document, record, entry, or
    other paper, pertaining to the case and still in the custody of the
    Court, may be obtained upon application to the Court's Copywork
    Office and payment of the required fee.  Unless otherwise permitted
    by the Court, no copy of any exhibit or original document in the
    files of the Court shall be furnished to other than the parties
    until the Court renders its decision.  With respect to protective
    orders that may restrict the availability of exhibits and
    documents, see Code Section 7461 and Rule 103(a).
      (c) Fees: The fees to be charged and collected for any copies
    will be determined in accordance with Code Section 7474. See
    Appendix III.