TITLE I SCOPE OF RULES; CONSTRUCTION; RULE 2. EFFECTIVE DATE (a) Adoption: These Rules, as revised by amendments adopted on September 8, 1978, and January 3, 1979 (71 T.C. 1177), will take effect on May 1, 1979.* They govern all proceedings and cases commenced after they take effect, and also all further proceedings in cases then pending, except to the extent that in the opinion of the Court their application, in a particular case pending when the Rules take effect, would not be feasible or would work injustice, in which event the former procedure applies. Note Par. (a) of this Rule has been revised to provide the effective date of these Rules, as amended. RULE 3. DEFINITIONS (c) Commissioner: Reference to Commissioner in these Rules means the Commissioner of Internal Revenue. (d) Special Trial Judge: The term Special Trial Judge as used in these Rules refers to a commissioner of the Court appointed pursuant to Section 7456(c) of the Code. See Rule 180. (e) Time: As provided in these Rules and in orders and notices *Titles I through XX and Appendices I through IV in their original form were effective January 1, 1974, 60 T.C. 1069. Title XXI was added, effective September 2, 1975, 64 T.C. 1180, and was amended, effective July 1, 1977, 68 T.C. 1031. Title XXII was added, effective August 1, 1977, 68 T.C. 1052. Various other Rules and certain forms in Appendix I were amended, effective May 1, 1979, 71 T.C. 1177. of the Court, time means standard time in the location mentioned, except when advanced time is substituted therefor by law. For computation of time, see Rule 25. (f) Business Hours: As to the Court's business hours, see Rule 10(d). (g) Filing: For requirements as to filing with the Court, see Rule 22. (h) Code: Any reference or citation to the Code relates to the Internal Revenue Code of 1954, as amended. Note The changes in this Rule result from the new designation of commissioners of the Court as Special Trial Judges. See General Order No. 4, 65 T.C. IV. Par. (c) is amended to delete the material dealing with such commissioners, and par. (d) inserts a new definition to reflect the new nomenclature. The designation of the paragraphs after (d) is changed to follow in sequence. TITLE II THE COURT RULE 10. NAME, OFFICE, AND SESSIONS (d) Business Hours: The office of the Clerk at Washington, D.C., shall be open during business hours on all days, except Saturdays, Sundays, and legal holidays, for the purpose of receiving petitions, pleadings, motions, and other papers. Business hours are from 8:30 a.m. to 5:00 p.m. For legal holidays, see Rule 25(b). Note Par. (d) of this Rule substitutes slightly changed business hours. (e) Mailing Address: Mail to the Court should be addressed to the United States Tax Court, 400 Second Street, N.W., Washington, D.C. 20217. Other addresses, such as locations at which the Court may be in session, should not be used. Note Par. (e) of this Rule is a new provision setting forth the exclusive mailing address of the Court. RULE 13. JURISDICTION (a) Notice of Deficiency or of Transferee or Fiduciary Liability Required: Except in actions for declaratory judgment or for disclosure (see Titles XXI and XXII), the jurisdiction of the Court depends (1) in a case commenced in the Court by a taxpayer, upon the issuance by the Commissioner of a notice of deficiency in income, gift, or estate tax or in the taxes under Chapter 41, 42, 43, or 44 of the Code (relating to the excise taxes on certain organizations and persons dealing with them); and (2) in a case commenced in the Court by a transferee or fiduciary, upon the issuance by the Commissioner of a notice of liability to the transferee or fiduciary. See Code Sections 6212, 6213, and 6901. Note Par. (a) of this Rule has been revised to reflect the Court's new jurisdiction in the areas of declaratory judgments and disclosure, as well as the enlargement of its jurisdiction to embrace certain recently imposed excise taxes. (b) Declaratory Judgment or Disclosure Actions: For the jurisdictional requirements in an action for declaratory judgment or for disclosure, see Rules 210(c) and 220(c). (c) Timely Petition Required: In all cases, the jurisdiction of the Court also depends on the timely filing of a petition. See Code Sections 6213, 7502; with respect to declaratory judgment actions, see Code Sections 7428, 7476, 7477, and 7478; and with respect to disclosure actions, see Code Section 6110. (d) Contempt of Court: Contempt of the Court may be punished by fine or imprisonment within the scope of Code Section 7456(d). Note Par. (b) of this Rule has been added and par. (c) has been revised to reflect the Court's new jurisdiction in the areas of declaratory judgments and disclosure. Par. (c) is changed to par. (d) to follow in sequence. TITLE III COMMENCEMENT OF CASE; SERVICE AND FILING OF PAPERS; FORM AND STYLE OF PAPERS; APPEARANCE AND REPRESENTATION; COMPUTATION OF TIME RULE 20. COMMENCEMENT OF CASE (a) General: A case is commenced in the Court by filing a petition with the Court to redetermine a deficiency set forth in a notice of deficiency issued by the Commissioner, or to redetermine the liability of a transferee or fiduciary set forth in a notice of liability issued by the Commissioner to the transferee or fiduciary, or to obtain a declaratory judgment or a disclosure. See Rule 13, Jurisdiction. Note An addition is made to par. (a) of this Rule to include reference to actions for declaratory judgments or for disclosure. RULE. 21. SERVICE OF PAPERS (b) Manner of Service: (1) General: All petitions shall be served by the Clerk. All other papers required to be served on a party shall also be served by the Clerk unless otherwise provided in these Rules or directed by the Court, or unless the original paper is filed with a certificate by a party or his counsel that service of that paper has been made on the party to be served or his counsel. For the form of such certificate of service, see Form 13, Appendix I. Such service may be made by mail directed to the party or his counsel at his last known address. Service by mail is complete upon mailing, and the date of such mailing shall be the date of such service. As an alternative to service by mail, service may be made by delivery to a party, or his counsel or authorized representative in the case of a party other than an individual (see Rule 24(b)). Service shall be made on the |