U.S. Tax Court proposed rule amendments

The July 14th. issue of RIA’s Federal Taxes Weekly Alert, has an article about the U.S. Tax Court’s proposing three rule changes, two of which are in direct response to the Supreme Court’s recent decision in Ballard v. Commissioner ( No. 03-184, March 7, 2005), holding that the Court could not exclude from the record on appeal Tax Rule 183(b) reports submitted by special trial judges.

Tax Court has a press release & notice of the proposed rule amendments posted in its website.

Chief Judge Joel Gerber also announced that the Tax Court invites public comment to the proposed rule changes up until September 6, 2005 to the address on the notice. Absent further notice from the Court, the amendments will take effect on September 20, 2005 and have such effect as the Court orders.