Effective dates of the Tax Court's passport-case rules and amended signature-block rule

Plain-English summary

This very short Chief Counsel Advice is an email answering a question about two recent changes to the United States Tax Court's Rules of Practice and Procedure. First, it notes that the new Title XXXIV (Rules 340 through 345), which govern "passport" cases (judicial review of certifications of seriously delinquent tax debt to the State Department under section 7345), are effective for cases filed after December 4, 2015. Second, it notes that the amendment to Rule 23(a)(3), which requires e-mail addresses (if any) in signature blocks, is effective November 30, 2018. The advice contains no substantive legal analysis; it simply confirms the effective dates of these procedural rules.

Ruling snapshot

• Question: What are the effective dates of the Tax Court's new passport-case rules (Title XXXIV, Rules 340-345) and the amended signature-block rule (Rule 23(a)(3))?
• Outcome: advice (Rules 340-345 apply to cases filed after December 4, 2015; the Rule 23(a)(3) e-mail-address change is effective November 30, 2018)
• Key authorities: IRC § 7345; Tax Court Rules of Practice and Procedure, Title XXXIV (Rules 340-345), Rule 23(a)(3)

Full text (IRS public release)

ID:          CCA_2018121315072344
UILC:        6213.00-00

Number: 201916001
Release Date: 4/19/2019
From:
Sent: Thursday, December 13, 2018 3:07:23 PM
To:
Cc:
Bcc:
Subject: RE: Email addresses of respondent's counsel & petitioners now required in signature blocks in
docketed cases - Amended Tax Court Rule 23(a)(3)

Dear ---------:
The rules in new Title XXXIV(Rules 340—345), which involve passport cases under
section 7345, are effective for cases filed after December 4, 2015.

The changes in Rule 23(a)(3), involving e-mail addresses (if any) in signature blocks,
are effective November 30, 2018.

Please let me know if you require any additional information on this matter.

Signed,

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