Internal Revenue Code:Rule 63. Substitution of Parties; Change or Correction in Name
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Contents |
Location in Internal Revenue Code
TITLE 26 - INTERNAL REVENUE CODE
TITLE 26 - APPENDIX
TITLE VI. - PARTIES
Statute
Rule 63. Substitution of Parties; Change or Correction in Name
(a) Death: If a petitioner dies, the Court, on motion of a party
or the decedent's successor or representative or on its own
initiative, may order substitution of the proper parties.
(b) Incompetency: If a party becomes incompetent, the Court on
motion of a party or the incompetent's representative or on its own
initiative, may order the representative to proceed with the case.
(c) Successor Fiduciaries or Representatives: On motion made
where a fiduciary or representative is changed, the Court may order
substitution of the proper successors.
(d) Other Cause: The Court, on motion of a party or on its own
initiative, may order the substitution of proper parties for other
cause.
(e) Change or Correction in Name: On motion of a party or on its
own initiative, the Court may order a change of or correction in
the name or title of a party.
