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.