19.10.2014 Views

NOTICE OF PROPOSED AMENDMENT TO RULE 173

NOTICE OF PROPOSED AMENDMENT TO RULE 173

NOTICE OF PROPOSED AMENDMENT TO RULE 173

SHOW MORE
SHOW LESS

Create successful ePaper yourself

Turn your PDF publications into a flip-book with our unique Google optimized e-Paper software.

-4-<br />

significant delay in the calendaring of small tax cases for<br />

trial.<br />

Accordingly, the Tax Court proposes to amend its Rule <strong>173</strong>(b)<br />

to require the Commissioner to file answers in all small tax<br />

cases. The time periods within which to answer or move with<br />

respect to the petition, the form and content of the answer, and<br />

the effect of the answer will be as provided in Rule 36.

Hooray! Your file is uploaded and ready to be published.

Saved successfully!

Ooh no, something went wrong!