ency of an appeal. Model Rules for Lawyer Discipl. Enforc. R. 19 (Aug. 2002). As the commentaries to the Model Rules state, continued practice by a lawyer found guilty of a serious crime or judicially determined to be unfit leaves the public unprotected, exposes innocent clients to harm, and undermines public confidence in the legal profession. Similar rules are found in the rules of a number of State courts. See, e.g., Cal. Bus. & Prof. Code sec. 6068(o); D.C. Bar R. XI, sec. 10(c); Va. Sup. Ct., pt. 6, sec. III, R. 8.3(e).

Amendments

Rule 202 is amended to add new paragraphs (b) and (d). New paragraph (b) requires a member of the Tax Court Bar to notify the Court within 30 days after: (1) Conviction of any felony, or conviction of any lesser crime described in paragraph (a)(1) of Rule 202; (2) imposition of discipline by any other court; or (3) disbarment or suspension from practice before an agency of the United States Government exercising professional disciplinary jurisdiction. Similar notice requirements are recommended by rule 22 of the Model Rules for Lawyer Disciplinary Enforcement, adopted by the ABA House of Delegates in August 1989 and last amended in August 2002, and are found in the rules of a number of State courts. See, e.g., Cal. Bus. & Prof. Code sec. 6068(0); D.C. Bar R. XI, sec. 10(c); Va. Sup. Ct., pt. 6, sec. III, R. 8.3(e). New paragraph (d) gives the Court discretionary authority to suspend a member of the Bar who is convicted of certain serious crimes pending final disposition of the disciplinary proceedings in this Court. Again, similar provisions are recommended by rule 19 of the Model Rules for Lawyer Disciplinary Enforcement, and are found in the rules of various States. See, e.g., D.C. Bar R. XI, sec. 10(c). The amendments are effective as of January 1, 2010.

RULE 215. JOINDER OF PARTIES

(a) Joinder in Retirement Plan Action: The joinder of parties in retirement plan actions shall be subject to the following requirements:

(1) Permissive Joinder: Any person who, under Code section 7476(b)(1), is entitled to commence an action for declaratory judgment with respect to the qualification of a retirement plan may join in filing a petition with any other

such person in such an action with respect to the same plan. If the Commissioner has issued a notice of determination with respect to the qualification of the plan, then any person joining in the petition must do so within the period specified in Code section 7476(b)(5). If more than one petition is filed with respect to the qualification of the same retirement plan, then see Rule 141 (relating to the possibility of consolidating the actions with respect to the plan).

(2) Joinder of Additional Parties: Any party to an action for declaratory judgment with respect to the qualification of a retirement plan may move to have joined in the action any employer who established or maintains the plan, plan administrator, or any person in whose absence complete relief cannot be accorded among those already parties. Unless otherwise permitted by the Court, any such motion must be filed not later than 30 days after joinder of issue. See Rule 214. In addition to serving the parties to the action, the movant shall cause personal service to be made on each person sought to be joined by a United States marshal or by a deputy marshal, or by any other person who is not a party and is not less than 18 years of age, who shall make a return of service. See Form 9, Appendix I. Such return of service shall be filed with the motion, but failure to do so or otherwise to make proof of service does not affect the validity of the service. Unless otherwise permitted by the Court, any objection to such motion shall be filed within 30 days after the service of the motion. The motion will be granted whenever the Court finds that in the interests of justice such person should be joined. If the motion is granted, such person will thereupon become a party to the action, and the Court will enter such orders as it deems appropriate as to further pleading and other matters. See Rule 50(b) with respect to actions on motions.

(3) Nonjoinder of Necessary Parties: If the Court determines that any person described in subparagraph (2) of this paragraph is a necessary party to an action for declaratory judgment and that such person has not been joined, then the Court may, on its own motion or on the motion of any party or any such person, dismiss the action on the ground that the absent person is necessary and that justice

cannot be accomplished in the absent person's absence, or direct that any such person be made a party to the action. An order dismissing a case for nonjoinder of a necessary party may be conditional or absolute.

(b) Joinder in Estate Tax Installment Payment Action: The joinder of parties in estate tax installment payment actions shall be subject to the following requirements:

(1) Permissive Joinder: Any person who, under Code section 7479(b)(1), is entitled to commence an action for declaratory judgment relating to the eligibility of an estate with respect to installment payments under Code section 6166 may join in filing a petition with any other such person in such an action with respect to such estate. If the Commissioner has issued a notice of determination with respect to the eligibility of the estate, then any person joining in the petition must do so within the period specified in Code section 7479(b)(3). If more than one petition is filed with respect to the eligibility of the same estate, then see Rule 141 (relating to the possibility of consolidating the actions with respect to the estate).

(2) Joinder of Additional Parties: Any party to an action for declaratory judgment relating to the eligibility of an estate with respect to installment payments under Code section 6166 may move to have joined in the action any executor or any person who has assumed an obligation to make payments under Code section 6166 with respect to such estate. Unless otherwise permitted by the Court, any such motion must be filed not later than 30 days after joinder of issue. See Rule 214. In addition to serving the parties to the action, the movant shall cause personal service to be made on each person sought to be joined by a United States marshal or by a deputy marshal, or by any other person who is not a party and is not less than 18 years of age, who shall make a return of service. See Form 9, Appendix I. Such return of service shall be filed with the motion, but failure to do so or otherwise to make proof of service does not affect the validity of the service. Unless otherwise permitted by the Court, any objection to such motion shall be filed within 30 days after the service of the motion. The motion will be granted whenever the Court finds that in the interests of justice such person should be joined. If the motion is granted, such person will thereupon

become a party to the action, and the Court will enter such orders as it deems appropriate as to further pleading and other matters. See Rule 50(b) with respect to actions on motions.

(3) Nonjoinder of Necessary Parties: If the Court determines that any person described in subparagraph (2) of this paragraph is a necessary party to an action for declaratory judgment, or, in the case of an action brought by a person described in Code section 7479(b)(1)(B), is another such person described in Code section 7479(b)(1)(B), and that such person has not been joined, then the Court may, on its own motion or on the motion of any party or any such person, dismiss the action on the ground that the absent person is necessary and that justice cannot be accomplished in the absence of such person, or direct that any such person be made a party to the action. An order dismissing a case for nonjoinder of a necessary party may be conditional or absolute.

(c) Joinder of Parties in Gift Valuation, Governmental Obligation, and Exempt Organization Actions: Joinder of parties is not permitted in a gift valuation action, in a governmental obligation action, or in an exempt organization action. See Code secs. 7477(b)(1), 7478(b)(1), 7428(b)(1). With respect to consolidation of actions, see Rule 141.

Note

Paragraphs (a) and (b) of Rule 215 are amended to clarify that the party moving for joinder of additional parties must serve the motion on the other parties to the case, as well as on the person sought to be joined. The amendments are effective as of January 1, 2010.

All the forms are available on the Court's Web site at www.ustaxcourt.gov. The forms also may be manually prepared, except that the subpoena (Form 14) must be obtained either from the Clerk of the Court or from the Court's Web site. When preparing papers for filing with the Court, attention should be given to the applicable requirements of Rule 23 in regard to form, size, type, and number of copies, as well as to such other Rules of the Court as may apply to the particular item.

Note

Appendix I is amended to reflect the issuance of new Form 6, Ownership Disclosure Statement.

Form 5, Request for Place of Trial, is amended to correct a typographical error. 2

Form 6, Ownership Disclosure Statement, is a new form that petitioners may use to comply with Rule 20(c).

Form 10, Notice of Change of Address, is revised by adding a line on which counsel for a party should include his or her Tax Court Bar number. Form 10 also is revised to note that a practitioner can satisfy the notification requirement of Rule 200(e) by filing a Form 10 in a pending case, mailing a Form 10 or other written communication to the Admissions Clerk, or electronically updating his or her registration information

1 Except as otherwise stated, the amendments are effective as of January 1, 2010.

2 The amendment to Form 5, correcting a typographical error, is effective as of March 1, 2008.

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