UNITED STATES TAX COURT HAS ADOPTED AMENDMENTS TO ITS RULES OF PRACTICE AND PROCEDURE

WASHINGTON, May 5 -- The United States Tax Court issued the following news release:

Chief Judge John O. Colvin announced today that the United States Tax Court has adopted amendments to its Rules of Practice and Procedure. On December 20, 2010, the Court published proposed amendments to its Rules of Practice and Procedure and invited public comments thereon. After considering the comments

received, the Court has made several revisions to the proposed amendments and has not included in the amendments as adopted the proposed amendments regarding answers in lien and levy cases.

The amendments as adopted include amended time periods for filing summary judgment motions, Rule 155 computations, and motions regarding elections to proceed under the small tax case procedure. The Court has also amended Rule 24 to recognize the role of law students who assist in cases under direct supervision of counsel, and Rule 124 to recognize more clearly voluntary nonbinding mediation as a form of dispute resolution. In addition, the Court has adopted various technical, clarifying, and conforming amendments to its Rules and forms. The appendix to this press release includes the amendments and an explanation of each amendment.

The Rules amendments generally are effective as of May 5, 2011. However, the amendments to Rule 121 are effective with respect to cases in which the Notices of Trial are issued after May 5, 2011; the amendments to Rule 155 are effective with respect to cases in which entry of decision is withheld pending the filing of computations pursuant to opinions filed or orders issued after May 5, 2011; and new Rule 171(b) is effective with respect to petitions filed after May 5, 2011. The amendments to Forms 1, 2, 6, 14, and 15 are effective May 5, 2011.

Chief Judge Colvin announced that the Rules of Practice and Procedure, as amended, are available on the Court's Internet Web site, www.ustaxcourt.gov. Also available now on the Court's Web site is a Guide to Rules Amendments and Notes, which provides a means to find historical explanations of the Rules published in volumes of the Tax Court Reports. A copy of the amendments announced today may be obtained by writing to the Clerk's Office at 400 Second Street, N.

W., Washington, D.

C. 20217.

The rest of the document can be viewed at (http://www.ustaxcourt.gov/press/050511.pdf) For any query with respect to this article or any other content requirement, please contact Editor at htsyndication@hindustantimes.com