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TITLE 28 App. > FEDERAL > TITLE > Rule 13. Review of a Decision of the Tax Court
Rule 13. Review
of a Decision of the Tax Court
(a)
How Obtained; Time for Filing Notice of Appeal.
(1) Review of a decision of the United States
Tax Court is commenced by filing a notice of appeal with the Tax
Court clerk within 90 days after the entry of the Tax
Court’s decision. At the time of filing, the appellant must
furnish the clerk with enough copies of the notice to enable the
clerk to comply with Rule 3(d). If one party files a timely
notice of appeal, any other party may file a notice of appeal
within 120 days after the Tax Court’s decision is
entered.
(2) If, under Tax Court rules, a party makes a
timely motion to vacate or revise the Tax Court’s decision,
the time to file a notice of appeal runs from the entry of the
order disposing of the motion or from the entry of a new
decision, whichever is later.
(b)
Notice of Appeal; How Filed.
The notice of appeal may be filed either
at the Tax Court clerk’s office in the District of Columbia
or by mail addressed to the clerk. If sent by mail the notice is
considered filed on the postmark date, subject to § 7502 of
the Internal Revenue Code, as amended, and the applicable
regulations.
(c)
Contents of the Notice of Appeal; Service; Effect of Filing and
Service.
Rule 3 prescribes the contents of a notice
of appeal, the manner of service, and the effect of its filing
and service. Form 2 in the Appendix of Forms is a suggested form
of a notice of appeal.
(d)
The Record on Appeal; Forwarding; Filing.
(1) An appeal from the Tax Court is governed by
the parts of Rules 10, 11, and 12 regarding the record on appeal
from a district court, the time and manner of forwarding and
filing, and the docketing in the court of appeals. References in
those rules and in Rule 3 to the district court and district
clerk are to be read as referring to the Tax Court and its
clerk.
(2) If an appeal from a Tax Court decision is
taken to more than one court of appeals, the original record must
be sent to the court named in the first notice of appeal filed.
In an appeal to any other court of appeals, the appellant must
apply to that other court to make provision for the record.
Notes
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