upon such counsel unless service upon the party himself is directed by the Court. Where more than one counsel appear for a party, service will be made only on that counsel whose appearance was first entered of record, unless that counsel notifies the Court, by a designation of counsel to receive service filed with the Court, that other counsel of record is to receive service, in which event service will be made on the person so designated. (4) Change of Address: The Court shall be promptly notified, by a notice of change of address filed with the Court, of the change of mailing address of any party, his counsel, or duly authorized representative in the case of a party other than an individual (see Rule 24(a)(2), (3), and (b)). A separate notice of change of address shall be filed for each docket number. Note Par. (a) of this Rule has been amended to incorporate a reference to disciplinary matters under Rule 202 and to provide for service on each of the parties or other persons involved in a matter to which a paper relates. Subpar. (2) of par. (b) has been amended to provide that where first counsel of record wants other counsel to receive service, first counsel of record shall file with the Court a designation of counsel to receive service. Subpar. (4) of par. (b) has been amended to require that the Court be notified of a change of address of any party, his counsel, or authorized representative by a notice of change of address filed with the Court and that a separate notice be filed for each docket number. RULE 23. FORM AND STYLE OF PAPERS (a) Caption, Date, and Signature Required: All papers filed with the Court shall have a caption, shall be dated, and shall be signed as follows: (1) (3) Signature: The original signature, either of the party or his counsel, shall be subscribed in writing to the original of every paper filed by or for that party with the Court, except as otherwise provided by these Rules. An individual rather than a firm name shall be used, except that the signature of a petitioner corporation or unincorporated association shall be in the name of the corporation or association by one of its active and authorized officers or members, as for example "John Doe, Inc., by Richard Roe, President." The name, mailing address, and telephone number of the party or his counsel shall be typed or printed immediately beneath the written signature. The mailing address of a signatory shall include a firm name if it is an essential part of the accurate mailing address. (b) Number Filed: For each paper filed in Court, there shall be filed four conformed copies together with the signed original thereof, except as otherwise provided in these Rules. Where filing is in more than one case (as a motion to consolidate, or in cases already consolidated), the number filed shall include one additional copy for each docket number in excess of one. As to stipulations, see Rule 91(b). (e) Binding and Covers: All papers shall be bound together on the upper left-hand side only and shall have no backs or covers. (g) Return of Papers for Failure to Conform to Rule: The Clerk may return without filing any paper that does not conform to the requirements of this Rule. Note Subpar. (3) of par. (a) of this Rule has been amended to make clear that the original signature of the party or his counsel is required to be subscribed to the original of every paper filed with the Court. Par. (e) has been amended to provide that papers filed with the Court shall be bound together on the upper left-hand side only and to eliminate the previous exception which permitted backs and covers on briefs. Under par. (e) as amended, all papers, including briefs, shall have no backs or covers. A new par. (g) has been added authorizing the Clerk of the Court to return without filing any paper that does not conform to the requirements of Rule 23. RULE 24. APPEARANCE AND (a) Appearance: (1) * * * (3) Subsequent Appearance: Where counsel has not previously appeared, he shall file an entry of appearance in duplicate, signed by counsel individually, containing the name and docket number of the case, the name, mailing address, and telephone number of counsel so appearing, and a statement that counsel is admitted to practice before the Court. A separate entry of appearance, in duplicate, shall be filed for each additional docket number in which counsel shall appear. The entry of appearance shall be substantially in the form set forth in Appendix I. The Clerk shall be given prompt written notice, filed in duplicate for each docket number, of any change in the foregoing information. An entry of appearance shall not be joined to or made part of a motion to withdraw as counsel. (c) Withdrawal of Counsel: Counsel of record desiring to withdraw his appearance, or any party desiring to withdraw the appearance of counsel of record for him, must file a motion with the Court requesting leave therefor, showing that prior notice of the motion has been given by him to his client, or his counsel, as the case may be, and to each of the other parties to the case or their counsel, and stating whether there is any objection to the motion. A motion to withdraw as counsel shall not be joined to or made part of an entry of appearance. The Court may, in its discretion, deny such motion. Note Subpar. (3) of par. (a) of this Rule has been amended to provide that an entry of appearance shall not be joined to or made part of a motion to withdraw as counsel. A similar provision has been added to par. (c) regarding motions to withdraw as counsel. Par. (c) also has been amended to require that a motion to withdraw as counsel show that prior notice thereof has been given to each of the other parties to the case or to their counsel as well as to the client, and state whether there is any objection to the motion. RULE 25. COMPUTATION OF TIME (c) Enlargement or Reduction of Time: Unless precluded by statute, the Court in its discretion may make longer or shorter any period provided by these Rules. As to continuances, see Rule 134. Where a motion is made concerning jurisdiction or the sufficiency of a pleading, the time for filing a response to that pleading shall begin to run from the date of service of the order disposing of the motion by the Court, unless the Court shall direct otherwise. Where the dates for filing briefs are fixed, an extension of time for filing a brief or the granting of leave to file a brief after the due date shall correspondingly extend the time for filing any other brief due at the same time and for filing succeeding briefs, unless the Court shall order otherwise. The period fixed by statute, within which to file a petition with the Court to redetermine a deficiency or liability, cannot be extended by the Court. Note Par. (c) of this Rule has been amended to provide that late filing of a brief shall correspondingly extend the time for filing any other brief due simultaneously and for filing succeeding briefs. TITLE IV PLEADINGS RULE 32. FORM OF PLEADINGS (a) Caption; Names of Parties: Every pleading shall contain a caption setting forth the name of the Court (United States Tax Court), the title of the case, the docket number after it becomes available (see Rule 35), and a designation to show the nature of the pleading. In the petition, the title of the case shall include the names of all parties, but shall not include as a party-petitioner the name of any person other than the person or persons by or on whose behalf the petition is filed. In other pleadings, it is sufficient to state the name of the first party with an appropriate indication of other parties. Note Par. (a) of this Rule has been amended to make clear that in the petition the title of the case should not include as a party-petitioner the name of any person other than the person or persons by or on whose behalf the petition is filed. For example, where a single notice of deficiency is directed to John and Mary Doe, counsel filing a petition for Mary only should title the case "Mary Doe, Petitioner v. Commissioner of Internal Revenue, Respondent." John Doe's name should not be included in the title of the case. RULE 34. PETITION (b) Content of Petition in Deficiency or Liability Actions: The petition in a deficiency or liability action shall contain (see Form 1, Appendix I): [Paragraphs (1) through (6) have not been changed.] (7) The signature, mailing address, and telephone number of each petitioner or his counsel. (8) * Note Subpar. (7) of par. (b) of this Rule has been amended to require that the mailing address and telephone number of each petitioner or his counsel be included in the petition. RULE 37. REPLY (c) Effect of Reply or Failure Thereof: Where a reply is filed, every affirmative allegation set out in the answer and not expressly admitted or denied in the reply, shall be deemed to be admitted. Where a reply is not filed, the affirmative allegations in the answer will be deemed denied unless the Commissioner, within 45 days after expiration of the time for filing the reply, files a motion that specified allegations in the answer be deemed admitted. That motion will be served on the petitioner and may be granted unless the required reply is filed within the time directed by the Court. Note Par. (c) of Rule 37 has been amended to eliminate the hearing on the Commissioner's motion that the allegations in the answer be deemed admitted. The Rule as amended provides that the Commissioner's motion may be granted unless a reply is filed. TITLE V MOTIONS RULE 50. GENERAL REQUIREMENTS (a) Form and Content of Motion: An application to the Court for an order shall be by motion in writing, which shall |
