Fed. R. App. P. 14 — Applicability of Other Rules to Appeals from the Tax Court

Federal Rules of Appellate Procedure · Version 2025-12-01 · Status: active · III Appeals From the United States Tax Court

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Rule text

All provisions of these rules, except Rules 4, 6-9, 15-20, and 22-23, apply to appeals from the Tax Court. References in any applicable rule (other than Rule 24(a)) to the district court and district clerk are to be read as referring to the Tax Court and its clerk.

Notes and Comments

(As amended Apr. 24, 1998, eff. Dec. 1, 1998; Apr. 16, 2013, eff. Dec. 1, 2013.)

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