AMENDMENTS TO THE RULES OF PRACTICE AND PROCEDURE OF THE UNITED STATES TAX COURT PREFATORY NOTE 1 Portions of the Court's Rules of Practice and Procedure have been substantially revised. The revisions include substantive, stylistic, and conforming changes to existing Rules. The Rules generally are effective as of January 1, 2010, except where otherwise stated. An explanatory note follows each Rule that has been revised. 1This prefatory note was prepared by the Rules Committee and is included here for the convenience of the Bar. Neither this note nor the notes which follow the amendments to the Rules are officially part of the Rules. 304 |