Internal Revenue Code:Rule 36. Answer

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Location in Internal Revenue Code

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

Statute

    Rule 36. Answer
 
      (a) Time to Answer or Move: The Commissioner shall have 60 days
    from the date of service of the petition within which to file an
    answer, or 45 days from that date within which to move with respect
    to the petition.  With respect to an amended petition or amendments
    to the petition, the Commissioner shall have like periods from the
    date of service of those papers within which to answer or move in
    response thereto, except as the Court may otherwise direct.
      (b) Form and Content: The answer shall be drawn so that it will
    advise the petitioner and the Court fully of the nature of the
    defense.  It shall contain a specific admission or denial of each
    material allegation in the petition; however, if the Commissioner
    shall be without knowledge or information sufficient to form a
    belief as to the truth of an allegation, then the Commissioner
    shall so state, and such statement shall have the effect of a
    denial.  If the Commissioner intends to qualify or to deny only a
    part of an allegation, then the Commissioner shall specify so much
    of it as is true and shall qualify or deny only the remainder.  In
    addition, the answer shall contain a clear and concise statement of
    every ground, together with the facts in support thereof on which
    the Commissioner relies and has the burden of proof.  Paragraphs of
    the answer shall be designated to correspond to those of the
    petition to which they relate.
      (c) Effect of Answer: Every material allegation set out in the
    petition and not expressly admitted or denied in the answer shall
    be deemed to be admitted.
      (d) Declaratory Judgment, Disclosure, and Administrative Costs
    Actions: For the requirements applicable to the answer in
    declaratory judgment actions, in disclosure actions, and in
    administrative costs actions, see Rules 213(a), 223(a), and 272(a),
    respectively.