by clicking on the "Update Info” hyperlink through the "Practitioner Access" on the Court's Internet Web site. It is anticipated that, if a practitioner using Form 10 to notify the Court of a change of address pursuant to Rule 200(e) has not entered an appearance in a pending case, then the practitioner will omit any caption and docket number from the form.

Form 13, Notice of Intervention, is revised to require the intervenor to state the grounds for the intervention and the reasons therefor. The revision conforms the form with Rule 325(b), which provides that all new matters of claim or defense in a notice of intervention shall be deemed denied. Compare Rules 216(b), 225(b) and 245(e), which set forth procedures for the filing of pleadings by intervenors and participating partners; see Fed. R. Civ. P. 24(c).

PLACE AN X IN ONE BOX. REQUEST A CITY MARKED * ONLY IF YOU ELECTED SMALL TAX CASE STATUS ON FORM 2. ANY OTHER CITY MAY BE REQUESTED FOR ANY CASE, INCLUDING A SMALL TAX CASE.

Pursuant to Rule 20(c), Tax Court Rules of Practice and Procedure, [Name of Petitioner], makes the following disclosure:

[If petitioner is a nongovernmental corporation, provide the following information:]

A. All parent corporations, if any, of petitioner, or state that there are no parent corporations:

B. All publicly held entities owning 10 percent or more of petitioner's stock, or state that there is no such entity:

OR

[If petitioner is a partnership or a limited liability company, provide the following information:]

All publicly held entities owning an interest in petitioner, or state that there is no such entity:

Signature of Counsel or Petitioner's
Duly Authorized Representative

Date

Please change my/our address on the records of the Court.

Old Address:

Telephone:

New Address:

Telephone:

Signature:

Printed name:

Tax Court Bar No. (if applicable):

Date:

* See also Rule 200(e), which requires each person admitted to practice before the Tax Court promptly to notify the Admissions Clerk of any change in office address for mailing purposes. Filing Form 10 in a pending case satisfies this requirement. If a practitioner has not entered an appearance in a pending case, the practitioner can satisfy the Rule 200(e) notification requirement by mailing Form 10 (omitting any caption and docket number) or other written communication to the Admissions Clerk, or by electronically updating the practitioner's registration information by clicking on the "Update Info" hyperlink through "Practitioner Access" on the Court's Internet Web site at www.ustaxcourt.gov.

FORM 13

NOTICE OF INTERVENTION

(Action for Determination of Relief From Joint and Several Liability on a Joint Return)

(See Rule 325.)

www.ustaxcourt.gov

UNITED STATES TAX COURT

Petitioner(s)

V.

COMMISSIONER OF INTERNAL REVENUE,

Docket No.

Intervenor,

Respondent

NOTICE OF INTERVENTION

(please type or print name)

the spouse or former spouse of petitioner, hereby intervenes, pursuant to section 6015(e)(4), I.R.C. 1986, and Rule 325, Tax Court Rules of Practice and Procedure, in the above-entitled action.

The grounds for my intervention and the reasons why I agree or disagree with the Petition for Determination of Relief From Joint and Several Liability on a Joint Return served on me by respondent, are as follows:

Dated:

Intervenor

Present Address-City, State,
ZIP Code, Telephone No.
(including area code)

Dated:

Counsel for Intervenor (if retained by intervenor) Present Address-City, State, ZIP Code, Telephone No. (including area code)

Tax Court Bar No.