Internal Revenue Code:Rule 57. Motion for Review of Proposed Sale of Seized Property

From TaxAlmanac

Location in Internal Revenue Code

     TITLE 26 - INTERNAL REVENUE CODE
      TITLE 26 - APPENDIX
       TITLE V. - MOTIONS
     

Statute

    Rule 57. Motion for Review of Proposed Sale of Seized Property
 
      (a) Commencement of Review: (1) How Review is Commenced: Review
    of the Commissioner's determination under Code Section
    6863(b)(3)(B) that seized property may be sold shall be commenced
    by filing a motion with the Court. The movant shall place on the
    motion the same docket number as that of the then-pending action
    under Code Section 6213(a) in respect of which the sale of seized
    property is stayed by virtue of Code Section 6863(b)(3)(A)(iii). If
    filed by the petitioner, the motion shall be styled ''Motion to
    Stay Proposed Sale of Seized Property - Sec. 6863(b)(3)(C)''. If
    filed by the Commissioner, the motion shall be styled ''Motion to
    Authorize Proposed Sale of Seized Property - Sec. 6863(b)(3)(C)''.
      (2) When Review Is Commenced: (A) Proposed Sale Not Scheduled: If
    a date for a proposed sale has not been scheduled, then the
    Commissioner may file the motion under subparagraph (1) at any
    time.
      (B) Proposed Sale Scheduled: (i) In General: If a date for a
    proposed sale has been scheduled, then the movant shall file the
    motion under subparagraph (1) not less than 15 days before the date
    of the proposed sale and not more than 20 days after receipt of the
    notice of sale prescribed by Code Section 6335(b).
      (ii) Motion Not Filed Within Prescribed Period: If the motion
    under subparagraph (1) is filed less than 15 days before the date
    of the proposed sale or more than 20 days after receipt of the
    notice of sale prescribed by Code Section 6335(b), then an
    additional statement shall be included in the motion as provided by
    paragraph (c)(3) of this Rule. A motion not filed within the period
    prescribed by subparagraph (2)(B)(i) shall be considered dilatory
    unless the movant shows that there was good reason for not filing
    the motion within that period.  As to the effect of the motion
    being dilatory, see paragraph (g)(4) of this Rule.
      (b) Service of Motion: (1) By the Petitioner: A motion filed with
    the Court pursuant to this Rule shall be served by the petitioner
    on counsel for the Commissioner (as specified in Rule 21(b)(1)) in
    such manner as may reasonably be expected to reach the
    Commissioner's counsel not later than the day on which the motion
    is received by the Court.
      (2) By the Commissioner: A motion filed with the Court pursuant
    to this Rule shall be served by the Commissioner on the petitioner
    or on the petitioner's counsel (as specified in Rule 21(b)(2)) in
    such manner as may reasonably be expected to reach the petitioner
    or the petitioner's counsel not later than the day on which the
    motion is received by the Court.
      (c) Content of Motion: A motion filed pursuant to this Rule shall
    contain the following:
        (1) The time and place of the proposed sale.
        (2) A description of the property proposed to be sold, together
      with a copy of the notice of seizure prescribed by Code Section
      6335(a) and the notice of sale prescribed by Code Section
      6335(b).
        (3) If the motion is filed less than 15 days before the date of
      the proposed sale or more than 20 days after receipt of the
      notice of sale prescribed by Code Section 6335(b), as the case
      may be, a statement of the reasons why review was not commenced
      within the prescribed period.
        (4) A statement that the petitioner does not consent to the
      proposed sale.
        (5) A statement whether the property proposed to be sold -
          (A) is or is not likely to perish;
          (B) is or is not likely to become greatly reduced in price or
        value by keeping; and
          (C) is or is not likely to be greatly expensive to conserve
        or maintain.
        (6) The movant's basis for each statement in subparagraph (5)
      that the movant expressed in the affirmative, together with any
      appraisal, affidavit, valuation report, or other document relied
      on by the movant to support each statement.
        (7) A statement whether the movant requests an evidentiary or
      other hearing on the motion, and if so, the reasons why.  For the
      place of hearing, see paragraph (f) of this Rule.
        (8) A certificate showing service of the motion in accordance
      with paragraph (b) of this Rule.
      (d) Response to Motion: (1) Content: The petitioner or the
    Commissioner, as the case may be, shall file a written response to
    a motion filed pursuant to this Rule. The response shall contain
    the following:
        (A) A specific admission or denial of each allegation in the
      motion arranged in paragraphs that are designated to correspond
      to those of the motion to which they relate.
        (B) A clear and concise statement of every ground, together
      with the facts in support thereof, on which the responding party
      relies.
        (C) A statement whether the responding party requests a hearing
      on the motion, and if so, the reasons why.
        (D) A copy of -
          (i) any appraisal, affidavit, valuation report, or other
        document relied on by the responding party; and
          (ii) any item required for consideration of the basis of the
        movant's motion, if that item has not been attached to the
        movant's motion.
        (E) A certificate showing service of the response in accordance
      with subparagraph (2) of this paragraph.
      (2) Time for and Service of Response: The response required by
    paragraph (d)(1) of this Rule shall be received by the Court not
    later than 10 days after the date on which the movant's motion is
    received by the Court. This response shall be served in such manner
    as may reasonably be expected to reach the movant or the movant's
    counsel (as specified in Rule 21(b)(1) or Rule 21(b)(2), as the
    case may be) not later than the day on which the response is
    received by the Court.
      (e) Effect of Signature: The provisions of Rule 33(b), relating
    to the effect of the signature of counsel or a party, shall apply
    to a motion filed pursuant to this Rule and to the response
    required by paragraph (d) of this Rule.
      (f) Place of Hearing: If required, a hearing on a motion filed
    pursuant to this Rule will ordinarily be held at the place of trial
    previously designated in accordance with paragraph (a) of Rule 140
    unless otherwise ordered by the Court. For the manner in which the
    Court may dispose of such a motion, see paragraph (g)(3) of this
    Rule.
      (g) Disposition of Motion: (1) General: A motion filed pursuant
    to this Rule may be disposed of in one or more of the following
    ways, in the discretion of the Court:
        (A) The Court may -
          (i) authorize, or decline to stay, the proposed sale; or
          (ii) stay the proposed sale temporarily until the Court has
        had an adequate opportunity to consider the motion.
        (B) The Court may stay the proposed sale until a specified date
      or event, or for a specified period, or until further application
      is made for a sale, or any combination of the foregoing.
        (C) The Court may stay the proposed sale until specified
      undertakings or safeguards are effectuated.
        (D) The Court may provide such other temporary, extended, or
      permanent relief as may be appropriate under the circumstances.
      (2) Evidence: In disposing of a motion filed pursuant to this
    Rule, the Court may consider such appraisals, affidavits, valuation
    reports, and other evidence as may be appropriate, giving due
    regard to the necessity of acting on the motion within a brief
    period of time.
      (3) Disposition on Motion Papers or Otherwise: The Court may
    dispose of a motion filed pursuant to this Rule on the motion
    papers, or after an evidentiary hearing or oral argument, or may
    require legal memoranda, or any combination of the foregoing that
    the Court deems appropriate.  For the place of hearing, see
    paragraph (f) of this Rule.
      (4) Dilatory Motions: The fact that a motion filed pursuant to
    this Rule is dilatory within the meaning of paragraph (a)(2)(B)(ii)
    of this Rule shall be considered by the Court in disposing of the
    motion.