Internal Revenue Code:Rule 20. Commencement of Case
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Contents |
Location in Internal Revenue Code
TITLE 26 - INTERNAL REVENUE CODE
TITLE 26 - APPENDIX
TITLE III. - COMMENCEMENT OF CASE; SERVICE AND FILING OF PAPERS;
FORM AND STYLE OF PAPERS; APPEARANCE AND REPRESENTATION;
COMPUTATION OF TIME
Statute
Rule 20. Commencement of Case
(a) General: A case is commenced in the Court by filing a
petition with the Court to redetermine a deficiency set forth in a
notice of deficiency issued by the Commissioner, or to redetermine
the liability of a transferee or fiduciary set forth in a notice of
liability issued by the Commissioner to the transferee or
fiduciary, or to obtain a declaratory judgment, or to obtain or
restrain a disclosure, or to adjust or readjust partnership items,
or to obtain an award for reasonable administrative costs, or to
obtain a review of the Commissioner's failure to abate interest.
See Rule 13, Jurisdiction.
(b) Filing Fee: At the time of filing a petition, a fee of $60
shall be paid. The payment of any fee under this paragraph may be
waived if the petitioner establishes to the satisfaction of the
Court by an affidavit containing specific financial information the
inability to make such payment.
Miscellaneous
EFFECTIVE DATE OF AMENDMENT
Amendment of par. (a) effective with respect to actions for
review of Commissioner's failure to abate interest pertaining to
requests for abatement after July 30, 1996.
