101. Internal Revenue Manual - 35.1.3 Tax Court Procedures Use Form 10, Tax court Rules, Appendix I. Where copies of the document directly Title XVII of the Tax court’s rules establishes special procedures to http://www.irs.gov/irm/part35/ch01s03.html

@import url("/irs/cda/common/commonStyleSheet/0,,,00.css"); Home Accessibility Tax Stats About IRS ... Help Search for... within: IRS Site Advanced Search Tips for successful searching Home Internal Revenue Manual ... Where To File Part 35. Tax Court Litigation Chapter 1. Tax Court Jurisdiction Section 3. Tax Court Procedures 35.1.3 Tax Court Procedures Service and Filing of Documents Small Tax Case Procedures Designation of Declaratory Judgment Cases and Cases under Sections 6015, 6110, 6330, 6404, and 7436 Service and Filing of Documents Service of Documents by the Tax Court Certain documents are served by the Tax Court on the parties. Applicable procedures are described below. Other Documents Filed as Petitions. Any doubt as to whether the initial document received by the court from a taxpayer is intended to be a petition is usually resolved by the court in favor of filing it as a petition, whether or not the document was accompanied by a filing fee or whether the required number of copies were received by the court. Required Copies. The court will serve on the respondent a document filed as a petition even though the filing fee has not been paid. In general, the court will not serve upon the opposing party a motion, answer, or other document (other than a petition), unless the required copies are filed with the court. Generally, an original and four copies of papers are required to be filed with the court.

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