Internal Revenue Code:Rule 22. Filing
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Contents |
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 22. Filing
Any pleadings or other papers to be filed with the Court must be
filed with the Clerk in Washington, D.C., during business hours,
except that the Judge presiding at any trial or hearing may permit
or require documents pertaining thereto to be filed at that
particular session of the Court, or except as otherwise directed by
the Court. For the circumstances under which timely mailed papers
will be treated as having been timely filed, see Code Section 7502.


