Internal Revenue Code:Rule 33. Signing of Pleadings

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Location in Internal Revenue Code

     TITLE 26 - INTERNAL REVENUE CODE
      TITLE 26 - APPENDIX
       TITLE IV. - PLEADINGS
     

Statute

    Rule 33. Signing of Pleadings
 
      (a) Signature: Each pleading shall be signed in the manner
    provided in Rule 23. Where there is more than one attorney of
    record, the signature of only one is required.  Except when
    otherwise specifically directed by the Court, pleadings need not be
    verified or accompanied by affidavit.
      (b) Effect of Signature: The signature of counsel or a party
    constitutes a certificate by the signer that the signer has read
    the pleading, that, to the best of the signer's knowledge,
    information, and belief formed after reasonable inquiry, it is well
    grounded in fact and is warranted by existing law or a good faith
    argument for the extension, modification, or reversal of existing
    law, and that it is not interposed for any improper purpose, such
    as to harass or to cause unnecessary delay or needless increase in
    the cost of litigation.  The signature of counsel also constitutes
    a representation by counsel that counsel is authorized to represent
    the party or parties on whose behalf the pleading is filed.  If a
    pleading is not signed, it shall be stricken, unless it is signed
    promptly after the omission is called to the attention of the
    pleader.  If a pleading is signed in violation of this Rule, the
    Court, upon motion or upon its own initiative, may impose upon the
    person who signed it, a represented party, or both, an appropriate
    sanction, which may include an order to pay to the other party or
    parties the amount of the reasonable expenses incurred because of
    the filing of the pleading, including reasonable counsel's fees.