Internal Revenue Code:Rule 13. Jurisdiction

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Location in Internal Revenue Code

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

Statute

    Rule 13. Jurisdiction
 
      (a) Notice of Deficiency or of Transferee or Fiduciary Liability
    Required: Except in actions for declaratory judgment, for
    disclosure, for readjustment or adjustment of partnership items,
    for administrative costs, or for review of failure to abate
    interest (see Titles XXI, XXII, XXIV, XXVI, and XXVII), the
    jurisdiction of the Court depends (1) in a case commenced in the
    Court by a taxpayer, upon the issuance by the Commissioner of a
    notice of deficiency in income, gift, or estate tax, or in the
    taxes under Code Chapter 41, 42, 43, or 44 (relating to the excise
    taxes on certain organizations and persons dealing with them), or
    in the tax under Code Chapter 45 (relating to the windfall profit
    tax), or in any other taxes which are the subject of the issuance
    of a notice of deficiency by the Commissioner; and (2) in a case
    commenced in the Court by a transferee or fiduciary, upon the
    issuance by the Commissioner of a notice of liability to the
    transferee or fiduciary.  See Code Sections 6212, 6213, and 6901.
      (b) Declaratory Judgment, Disclosure, Partnership, Administrative
    Costs, or Review of Failure to Abate Interest Actions: For the
    jurisdictional requirements in an action for declaratory judgment,
    for disclosure, for readjustment or adjustment of partnership
    items, for administrative costs, or for review of failure to abate
    interest, see Rules 210(c), 220(c), 240(c), 270(c), and 280(b).
      (c) Timely Petition Required: In all cases, the jurisdiction of
    the Court also depends on the timely filing of a petition.  See
    Code Sections 6213, 7502; with respect to declaratory judgment
    actions, see Code Sections 7428, 7476, and 7478; with respect to
    disclosure actions, see Code Section 6110; with respect to
    partnership actions, see Code Sections 6226 and 6228 and with
    respect to review of failure to abate interest actions, see Code
    Section 6404(g).
      (d) Contempt of Court: Contempt of Court may be punished by fine
    or imprisonment within the scope of Code Section 7456(c).
      (e) Bankruptcy and Receivership: With respect to the filing of a
    petition or the continuation of proceedings in this Court after the
    filing of a bankruptcy petition, see 11 U.S.C. section 362(a)(8)
    and Code Section 6213(f)(1). With respect to the filing of a
    petition in this Court after the appointment of a receiver in a
    receivership proceeding, see Code Section 6871(c)(2).
 

Miscellaneous

                        EFFECTIVE DATE OF AMENDMENT
      Amendment of pars. (a) to (c) effective with respect to actions
    for review of Commissioner's failure to abate interest pertaining
    to requests for abatement after July 30, 1996.