Internal Revenue Code:Rule 40. Defenses and Objections Made by Pleading or Motion

From TaxAlmanac

Location in Internal Revenue Code

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

Statute

    Rule 40. Defenses and Objections Made by Pleading or Motion
 
      Every defense, in law or fact, to a claim for relief in any
    pleading shall be asserted in the responsive pleading thereto if
    one is required, except that the following defenses may, at the
    option of the pleader, be made by motion: (a) lack of jurisdiction,
    and (b) failure to state a claim upon which relief can be granted.
    If a pleading sets forth a claim for relief to which the adverse
    party is not required to file a responsive pleading, then such
    party may assert at the trial any defense in law or fact to that
    claim for relief.  If, on a motion asserting failure to state a
    claim on which relief can be granted, matters outside the pleading
    are to be presented, then the motion shall be treated as one for
    summary judgment and disposed of as provided in Rule 121, and the
    parties shall be given an opportunity to present all material made
    pertinent to a motion under Rule 121.