Internal Revenue Code:Rule 11. Payments to Court

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Contents


Location in Internal Revenue Code


     TITLE 26 - INTERNAL REVENUE CODE
      TITLE 26 - APPENDIX
       TITLE II. - THE COURT

Statute

    Rule 11. Payments to Court
 
      All payments to the Court for fees or charges of the Court shall
    be made either in cash or by check, money order, or other draft
    made payable to the order of ''Clerk, United States Tax Court,''
    and shall be mailed or delivered to the Clerk of the Court at
    Washington, D.C. For the Court's address, see Rule 10(e). For
    particular payments, see Rules 12(c) (copies of Court records),
    20(b) (filing of petition), 175(a)(2) (small tax cases), 200(e)
    (application to practice before Court), 200(i) (periodic
    registration fee), 271(c) (filing of petition for administrative
    costs), and 281(c) (filing of petition for review of failure to
    abate interest).  For fees and charges payable to the Court, see
    Appendix III.

Miscellaneous

                        EFFECTIVE DATE OF AMENDMENT
      Amendment of Rule effective with respect to actions for review of
    Commissioner's failure to abate interest pertaining to requests for
    abatement after July 30, 1996.
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