Internal Revenue Code:Rule 31. General Rules of Pleading

From TaxAlmanac

Location in Internal Revenue Code

     TITLE 26 - INTERNAL REVENUE CODE
      TITLE 26 - APPENDIX
       TITLE IV. - PLEADINGS
     

Statute

    Rule 31. General Rules of Pleading
 
      (a) Purpose: The purpose of the pleadings is to give the parties
    and the Court fair notice of the matters in controversy and the
    basis for their respective positions.
      (b) Pleading to Be Concise and Direct: Each averment of a
    pleading shall be simple, concise, and direct.  No technical forms
    of pleading are required.
      (c) Consistency: A party may set forth two or more statements of
    a claim or defense alternatively or hypothetically.  When two or
    more statements are made in the alternative and one of them would
    be sufficient if made independently, the pleading is not made
    insufficient by the insufficiency of one or more of the alternative
    statements.  A party may state as many separate claims or defenses
    as the party has regardless of consistency or the grounds on which
    based.  All statements shall be made subject to the signature
    requirements of Rules 23(a)(3) and 33.
      (d) Construction of Pleadings: All pleadings shall be so
    construed as to do substantial justice.