Rule 13 — Appeals from the Tax Court

Fed. R. App. P. 13

• Source: Federal Rules of Appellate Procedure
• Rule: 13
• TITLE III: APPEALS FROM THE UNITED STATES TAX COURT
• Citation: Fed. R. App. P. 13

Text

(a) Appeal as of Right.
(1) How Obtained; Time for Filing a Notice of Appeal.
(A) An appeal as of right from the United States Tax
Court is commenced by filing a notice of appeal with the
Tax Court clerk within 90 days after the entry of the Tax
Court’s decision. At the time of filing, the appellant must
furnish the clerk with enough copies of the notice to en-
able the clerk to comply with Rule 3(d). If one party files
a timely notice of appeal, any other party may file a no-
tice of appeal within 120 days after the Tax Court’s deci-
sion is entered.
(B) If, under Tax Court rules, a party makes a timely
motion to vacate or revise the Tax Court’s decision, the
time to file a notice of appeal runs from the entry of the
order disposing of the motion or from the entry of a new
decision, whichever is later.
(2) Notice of Appeal; How Filed. The notice of appeal may be
filed either at the Tax Court clerk’s office in the District of
Columbia or by sending it to the clerk. If sent by mail the no-
tice is considered filed on the postmark date, subject to §7502
of the Internal Revenue Code, as amended, and the applicable
regulations.
(3) Contents of the Notice of Appeal; Service; Effect of Filing
and Service. Rule 3 prescribes the contents of a notice of ap-
peal, the manner of service, and the effect of its filing and
service. Form 2 in the Appendix of Forms is a suggested form
of a notice of appeal.
(4) The Record on Appeal; Forwarding; Filing.
(A) Except as otherwise provided under Tax Court rules
for the transcript of proceedings, the appeal is governed by
the parts of Rules 10, 11, and 12 regarding the record on ap-
peal from a district court, the time and manner of for-
warding and filing, and the docketing in the court of ap-
peals.
(B) If an appeal is taken to more than one court of ap-
peals, the original record must be sent to the court named
in the first notice of appeal filed. In an appeal to any other
court of appeals, the appellant must apply to that other
court to make provision for the record.
(b) Appeal by Permission. An appeal by permission is governed
by Rule 5.

Advisory Committee Notes

(As amended Apr. 1, 1979, eff. Aug. 1, 1979; Apr. 29, 1994, eff. Dec. 1, 1994; Apr. 24, 1998, eff. Dec. 1, 1998; Apr. 16, 2013, eff. Dec. 1, 2013; Apr. 25, 2019, eff. Dec. 1, 2019.)