Internal Revenue Code:Rule 151. Briefs

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Location in Internal Revenue Code

     TITLE 26 - INTERNAL REVENUE CODE
      TITLE 26 - APPENDIX
       TITLE XIV. - TRIALS
     

Statute

    Rule 151. Briefs
 
      (a) General: Briefs shall be filed after trial or submission of a
    case, except as otherwise directed by the presiding Judge. In
    addition to or in lieu of briefs, the presiding Judge may permit or
    direct the parties to make oral argument or file memoranda or
    statements of authorities.  The Court may return without filing any
    brief that does not conform to the requirements of this Rule.
      (b) Time for Filing Briefs: Briefs may be filed simultaneously or
    seriatim, as the presiding Judge directs.  The following times for
    filing briefs shall prevail in the absence of any different
    direction by the presiding Judge:
        (1) Simultaneous Briefs: Opening briefs within 75 days after
      the conclusion of the trial, and answering briefs 45 days
      thereafter.
        (2) Seriatim Briefs: Opening brief within 75 days after the
      conclusion of the trial, answering brief within 45 days
      thereafter, and reply brief within 30 days after the due date of
      the answering brief.
    A party who fails to file an opening brief is not permitted to file
    an answering or reply brief except on leave granted by the Court. A
    motion for extension of time for filing any brief shall be made
    prior to the due date and shall recite that the moving party has
    advised such party's adversary and whether or not such adversary
    objects to the motion.  As to the effect of extensions of time, see
    Rule 25(c).
      (c) Service: Each brief will be served by the Clerk promptly upon
    the opposite party after it is filed, except in partnership
    actions, except where it bears a notation that it has already been
    served by the party submitting it, and except that, in the event of
    simultaneous briefs, such brief will not be served until the
    corresponding brief of the other party has been filed, unless the
    Court directs otherwise.  Delinquent briefs will not be accepted
    unless accompanied by a motion setting forth reasons deemed
    sufficient by the Court to account for the delay.  In the case of
    simultaneous briefs, the Court may return without filing a
    delinquent brief from a party after such party's adversary's brief
    has been served upon such party.  In partnership actions, briefs
    shall be served by the parties.  For the rules regarding service of
    papers in partnership actions, see Rule 246(c).
      (d) Number of Copies: A signed original and two copies of each
    brief, plus an additional copy for each person to be served, shall
    be filed.
      (e) Form and Content: All briefs shall conform to the
    requirements of Rule 23 and shall contain the following in the
    order indicated:
        (1) On the first page, a table of contents with page
      references, followed by a list of all citations arranged
      alphabetically as to cited cases and stating the pages in the
      brief at which cited.  Citations shall be in italics when printed
      and underscored when typewritten.
        (2) A statement of the nature of the controversy, the tax
      involved, and the issues to be decided.
        (3) Proposed findings of fact (in the opening brief or briefs),
      based on the evidence, in the form of numbered statements, each
      of which shall be complete and shall consist of a concise
      statement of essential fact and not a recital of testimony nor a
      discussion or argument relating to the evidence or the law.  In
      each such numbered statement, there shall be inserted references
      to the pages of the transcript or the exhibits or other sources
      relied upon to support the statement.  In an answering or reply
      brief, the party shall set forth any objections, together with
      the reasons therefor, to any proposed findings of any other
      party, showing the numbers of the statements to which the
      objections are directed; in addition, the party may set forth
      alternative proposed findings of fact.
        (4) A concise statement of the points on which the party
      relies.
        (5) The argument, which sets forth and discusses the points of
      law involved and any disputed questions of fact.
        (6) The signature of counsel or the party submitting the
      brief.  As to signature, see Rule 23(a)(3).