Internal Revenue Code:Rule 54. Timely Filing and Joinder of Motions

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Contents


Location in Internal Revenue Code


     TITLE 26 - INTERNAL REVENUE CODE
      TITLE 26 - APPENDIX
       TITLE V. - MOTIONS

Statute

    Rule 54. Timely Filing and Joinder of Motions
 
      Motions must be made timely, unless the Court shall permit
    otherwise.  Motions shall be separately stated and not joined
    together, except that motions may be joined in the following
    instances: (1) motions under Rules 51 and 52 directed to the same
    pleading or other paper; and (2) motions under Rule 56 for the
    review of a jeopardy assessment and for the review of a jeopardy
    levy, but only if the assessment and the levy are the subject of
    the same written statement required by Code Section 7429(a)(1).
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