Internal Revenue Code:Rule 34. Petition

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Location in Internal Revenue Code

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

Statute

    Rule 34. Petition
 
      (a) General: (1) Deficiency or Liability Actions: The petition
    with respect to a notice of deficiency or a notice of liability
    shall be substantially in accordance with Form 1 shown in Appendix
    I, and shall comply with the requirements of these Rules relating
    to pleadings.  Ordinarily, a separate petition shall be filed with
    respect to each notice of deficiency or each notice of liability.
    However, a single petition may be filed seeking a redetermination
    with respect to all notices of deficiency or liability directed to
    one person alone or to such person and one or more other persons or
    to a husband and a wife individually, except that the Court may
    require a severance and a separate case to be maintained with
    respect to one or more of such notices.  Where the notice of
    deficiency or liability is directed to more than one person, each
    such person desiring to contest it shall file a petition, either
    separately or jointly with any such other person, and each such
    person must satisfy all the requirements of this Rule in order for
    the petition to be treated as filed by or for such person.  The
    petition shall be complete, so as to enable ascertainment of the
    issues intended to be presented.  No telegram, cablegram,
    radiogram, telephone call, electronically transmitted copy, or
    similar communication will be recognized as a petition.  Failure of
    the petition to satisfy applicable requirements may be ground for
    dismissal of the case.  As to the joinder of parties, see Rule 61;
    and as to the effect of misjoinder of parties, see Rule 62. For the
    circumstances under which a timely mailed petition will be treated
    as having been timely filed, see Code Section 7502.
      (2) Other Actions: For the requirements relating to the petition
    in declaratory judgment actions, in disclosure actions, in
    partnership actions, in administrative costs actions, or in review
    of failure to abate interest actions, see Rules 211(b), 221(b),
    241(b), 271(b), and 281(b), respectively.  As to joinder of parties
    in declaratory judgment actions, in disclosure actions and in
    partnership actions, see Rules 215, 226, and 241(h), respectively.
      (b) Content of Petition in Deficiency or Liability Actions: The
    petition in a deficiency or liability action shall contain (see
    Form 1, Appendix I):
        (1) In the case of a petitioner other than a corporation, the
      petitioner's name and legal residence; in the case of a corporate
      petitioner, its name and principal place of business or principal
      office or agency; and, in all cases, the petitioner's mailing
      address and identification number (e.g., Social Security number
      or employer identification number) and the office of the Internal
      Revenue Service with which the tax return for the period in
      controversy was filed.  The mailing address, legal residence,
      principal place of business, or principal office or agency shall
      be stated as of the date of filing the petition.  In the event of
      a variance between the name set forth in the notice of deficiency
      or liability and the correct name, a statement of the reasons for
      such variance shall be set forth in the petition.
        (2) The date of the notice of deficiency or liability, or other
      proper allegations showing jurisdiction in the Court, and the
      City and State of the office of the Internal Revenue Service
      which issued the notice.
        (3) The amount of the deficiency or liability, as the case may
      be, determined by the Commissioner, the nature of the tax, the
      year or years or other periods for which the determination was
      made; and, if different from the Commissioner's determination,
      the approximate amount of taxes in controversy.
        (4) Clear and concise assignments of each and every error which
      the petitioner alleges to have been committed by the Commissioner
      in the determination of the deficiency or liability.  The
      assignments of error shall include issues in respect of which the
      burden of proof is on the Commissioner. Any issue not raised in
      the assignments of error shall be deemed to be conceded.  Each
      assignment of error shall be separately lettered.
        (5) Clear and concise lettered statements of the facts on which
      petitioner bases the assignments of error, except with respect to
      those assignments of error as to which the burden of proof is on
      the Commissioner.
        (6) A prayer setting forth relief sought by the petitioner.
        (7) The signature, mailing address, and telephone number of
      each petitioner or each petitioner's counsel, as well as
      counsel's Tax Court bar number.
        (8) A copy of the notice of deficiency or liability, as the
      case may be, which shall be appended to the petition, and with
      which there shall be included so much of any statement
      accompanying the notice as is material to the issues raised by
      the assignments of error.  If the notice of deficiency or
      liability or accompanying statement incorporates by reference any
      prior notices, or other material furnished by the Internal
      Revenue Service, such parts thereof as are material to the issues
      raised by the assignments of error likewise shall be appended to
      the petition.
    A claim for reasonable litigation or administrative costs shall not
    be included in the petition in a deficiency or liability action.
    For the requirements as to claims for reasonable litigation or
    administrative costs, see Rule 231.
      (c) Content of Petition in Other Actions: For the requirements as
    to the content of the petition in other actions, see Rule 211(c),
    (d), and (e), Rule 221(c), (d), and (e), Rule 241(c), (d), and (e),
    Rule 271(b), and Rule 281(b).
      (d) Number Filed: For each petition filed, there shall be a
    signed original together with two conformed copies.
 

Miscellaneous

                        EFFECTIVE DATE OF AMENDMENT
      Amendment of par. (a)(2) effective with respect to petitions
    filed after Aug. 1, 1998, except that reference to actions for
    review of Commissioner's failure to abate interest are effective
    with respect to such actions pertaining to requests for abatement
    after July 30, 1996. Amendment of par. (b)(4) effective with
    respect to petitions filed after Aug. 1, 1998. Amendment of par.
    (c) effective with respect to actions for review of Commissioner's
    failure to abate interest pertaining to requests for abatement
    after July 30, 1996.