Internal Revenue Code:Rule 21. Service of Papers

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Location in Internal Revenue Code

     TITLE 26 - INTERNAL REVENUE CODE
      TITLE 26 - APPENDIX
       TITLE III. - COMMENCEMENT OF CASE; SERVICE AND FILING OF PAPERS;
             FORM AND STYLE OF PAPERS; APPEARANCE AND REPRESENTATION;
              COMPUTATION OF TIME
       

Statute

    Rule 21. Service of Papers
 
      (a) When Required: Except as otherwise required by these Rules or
    directed by the Court, all pleadings, motions, orders, decisions,
    notices, demands, briefs, appearances, or other similar documents
    or papers relating to a case, including a disciplinary matter under
    Rule 202, also referred to as the papers in a case, shall be served
    on each of the parties or other persons involved in the matter to
    which the paper relates other than the party who filed the paper.
      (b) Manner of Service: (1) General: All petitions shall be served
    by the Clerk. All other papers required to be served on a party
    shall also be served by the Clerk unless otherwise provided in
    these Rules or directed by the Court, or unless the original paper
    is filed with a certificate by a party or a party's counsel that
    service of that paper has been made on the party to be served or
    such party's counsel.  For the form of such certificate of service,
    see Form 10, Appendix I. Such service may be made by mail directed
    to the party or the party's counsel at such person's last known
    address.  Service by mail is complete upon mailing, and the date of
    such mailing shall be the date of such service.  As an alternative
    to service by mail, service may be made by delivery to a party, or
    a party's counsel or authorized representative in the case of a
    party other than an individual (see Rule 24(b)). Service shall be
    made on the Commissioner by service on, or directed to, the
    Commissioner's counsel at the office address shown in the
    Commissioner's answer filed in the case or, if no answer has been
    filed, on the Chief Counsel, Internal Revenue Service, Washington,
    D.C. 20224. Service on a person other than a party shall be made in
    the same manner as service on a party, except as otherwise provided
    in these Rules or directed by the Court. In cases consolidated
    pursuant to Rule 141, a party making direct service of a paper
    shall serve each of the other parties or counsel for each of the
    other parties, and the original and copies thereof required to be
    filed with the Court shall each have a certificate of service
    attached.
      (2) Counsel of Record: Whenever under these Rules service is
    required or permitted to be made upon a party represented by
    counsel who has entered an appearance, service shall be made upon
    such counsel unless service upon the party 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 only on the person so designated.
      (3) Writs and Process: Service and execution of writs, process,
    or similar directives of the Court may be made by a United States
    marshal, by a deputy marshal, or by a person specially appointed by
    the Court for that purpose, except that a subpoena may be served as
    provided in Rule 147(c). The person making service shall make proof
    thereof to the Court promptly and in any event within the time in
    which the person served must respond.  Failure to make proof of
    service does not affect the validity of the service.
      (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, any party's counsel, or any party's
    duly authorized representative in the case of a party other than an
    individual (see Rule 24(a)(2), (a)(3), (b), and (d)). A separate
    notice of change of address shall be filed for each docket number.