Internal Revenue Code:Rule 55. Motion to Restrain Assessment or Collection

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Contents


Location in Internal Revenue Code


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

Statute

    Rule 55. Motion to Restrain Assessment or Collection
 
      A motion to restrain assessment or collection where a petition
    has been filed with this Court, made pursuant to Code Section
    6213(a), shall include as exhibits a copy of each notice of
    assessment and each collection notice in respect of which the
    motion is filed.  For the rules applicable to captions, signing,
    and other matters of form and style of motions, see Rule 50(a).
                             INTERIM AMENDMENT
        For interim amendment of this Rule, see provisions set out
      after the Appendices to the Rules.
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