Internal Revenue Code:Rule 152. Oral Findings of Fact or Opinion

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Location in Internal Revenue Code

     TITLE 26 - INTERNAL REVENUE CODE
      TITLE 26 - APPENDIX
       TITLE XIV. - TRIALS
     

Statute

    Rule 152. Oral Findings of Fact or Opinion
 
      (a) General: Except in actions for declaratory judgment or for
    disclosure (see Titles XXI and XXII), the Judge, or the Special
    Trial Judge in any case in which the Special Trial Judge is
    authorized to make the decision of the Court pursuant to Code
    Section 7443A(b)(2) or (3) and (c), may, in the exercise of
    discretion, orally state the findings of fact or opinion if the
    Judge or Special Trial Judge is satisfied as to the factual
    conclusions to be reached in the case and that the law to be
    applied thereto is clear.
      (b) Transcript: Oral findings of fact or opinion shall be
    recorded in the transcript of the trial.  The pages of the
    transcript that contain such findings of fact or opinion (or a
    written summary thereof) shall be served by the Clerk upon all
    parties.
      (c) Citation: Opinions stated orally in accordance with paragraph
    (a) of this Rule shall not be cited or relied upon as precedent.
    However, such opinions (including findings of fact) may be referred
    to for purposes of the application of the doctrine of res judicata,
    collateral estoppel, or law of the case.