Internal Revenue Code:Rule 32. Form of Pleadings

From TaxAlmanac

Location in Internal Revenue Code

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

Statute

    Rule 32. Form of Pleadings
 
      (a) Caption; Names of Parties: Every pleading shall contain a
    caption setting forth the name of the Court (United States Tax
    Court), the title of the case, the docket number after it becomes
    available (see Rule 35), and a designation to show the nature of
    the pleading.  In the petition, the title of the case shall include
    the names of all parties, but shall not include as a
    party-petitioner the name of any person other than the person or
    persons by or on whose behalf the petition is filed.  In other
    pleadings, it is sufficient to state the name of the first party
    with an appropriate indication of other parties.
      (b) Separate Statement: All averments of claim or defense, and
    all statements in support thereof, shall be made in separately
    designated paragraphs, the contents of each of which shall be
    limited as far as practicable to a statement of a single item or a
    single set of circumstances.  Such paragraph may be referred to by
    that designation in all succeeding pleadings.  Each claim and
    defense shall be stated separately whenever a separation
    facilitates the clear presentation of the matters set forth.
      (c) Adoption by Reference; Exhibits: Statements in a pleading may
    be adopted by reference in a different part of the same pleading or
    in another pleading or in any motion.  A copy of any written
    instrument which is an exhibit to a pleading is a part thereof for
    all purposes.
      (d) Other Provisions: With respect to other provisions relating
    to the form and style of papers filed with the Court, see Rules 23,
    56(a), 57(a), 210(d), 220(d), and 240(d).