Internal Revenue Code:Rule 23. Form and Style 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 23. Form and Style of Papers
 
      (a) Caption, Date, and Signature Required: All papers filed with
    the Court shall have a caption, shall be dated, and shall be signed
    as follows:
        (1) Caption: A proper caption shall be placed on all papers
      filed with the Court, and the requirements provided in Rule 32(a)
      shall be satisfied with respect to all such papers.  All prefixes
      and titles, such as ''Mr.'', ''Ms.'', or ''Dr.'', shall be
      omitted from the caption.  The full name and surname of each
      individual petitioner shall be set forth in the caption.  The
      name of an estate or trust or other person for whom a fiduciary
      acts shall precede the fiduciary's name and title, as for example
      ''Estate of Mary Doe, Deceased, Richard Roe, Executor''.
        (2) Date: The date of signature shall be placed on all papers
      filed with the Court.
        (3) Signature: The original signature, either of the party or
      the party's counsel, shall be subscribed in writing to the
      original of every paper filed by or for that party with the
      Court, except as otherwise provided by these Rules. An individual
      rather than a firm name shall be used, except that the signature
      of a petitioner corporation or unincorporated association shall
      be in the name of the corporation or association by one of its
      active and authorized officers or members, as for example ''Mary
      Doe, Inc., by Richard Roe, President''. The name, mailing
      address, and telephone number of the party or the party's
      counsel, as well as counsel's Tax Court bar number, shall be
      typed or printed immediately beneath the written signature.  The
      mailing address of a signatory shall include a firm name if it is
      an essential part of the accurate mailing address.
      (b) Number Filed: For each paper filed with the Court, there
    shall be filed four conformed copies together with the signed
    original thereof, except as otherwise provided in these Rules.
    Where filing is in more than one case (as a motion to consolidate,
    or in cases already consolidated), the number filed shall include
    one additional copy for each docket number in excess of one.  If
    service of a paper is to be made by the Clerk, copies of any
    attachments to the original of such paper shall be attached to each
    copy to be served by the Clerk. As to stipulations, see Rule 91(b).
      (c) Legible Copies Required: Papers filed with the Court may be
    prepared by any process, but only if all papers, including copies,
    filed with the Court are clear and legible.
      (d) Size and Style: Typewritten or printed papers shall be typed
    or printed only on one side, on opaque, unglazed paper, 8 1/2
    inches wide by 11 inches long.  All such papers shall have margins
    on both sides of each page that are no less than 1 inch wide, and
    margins on the top and bottom of each page that are no less than
    3/4 inch wide.  Text and footnotes shall appear in consistent
    typeface no smaller than 12 characters per inch produced by a
    typewriting element or 12-point type produced by a nonproportional
    print font (e.g., Courier), with double spacing between each line
    of text and single spacing between each line of indented quotations
    and footnotes.  Quotations in excess of five lines shall be set off
    from the surrounding text and indented.  Double-spaced lines shall
    be no more than three lines to the vertical inch, and single-spaced
    lines shall be no more than six lines to the vertical inch.
      (e) Binding and Covers: All papers shall be bound together on the
    upper left-hand side only and shall have no backs or covers.
      (f) Citations: All citations of case names shall be underscored
    when typewritten, and shall be in italics when printed.
      (g) Return of Papers for Failure to Conform to Rule: The Clerk
    may return without filing any paper that does not conform to the
    requirements of this Rule.