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document is extended by 3 days if the document is served by mail.
See Fed. R. Civ. P. 6(e).4
This Court does consult the Federal Rules of Civil Procedure
when there is no applicable Tax Court Rule. Rule 1(a). When a
Tax Court Rule has been derived from a Federal Rule of Civil
Procedure, we also look to the principles enunciated by the
Federal courts in the interpretation and application of the
Federal Rules of Civil Procedure. See Evans Publg., Inc. v.
Commissioner, 119 T.C. 242, 249 (2002); Estate of Fulmer v.
Commissioner, 83 T.C. 302, 309 (1984). But Congress enacted
section 7453 to authorize the Tax Court to “prescribe” “rules of
practice and procedure”, and we have acted on that authority by
promulgating and applying the Tax Court Rules of Practice and
Procedure. Those Rules, and not the Federal rules, apply to all
cases and proceedings before this Court. Rule 1(a). Indeed, we
have responded to the concerns underlying rule 6(e) of the
Federal Rules of Civil Procedure with Rule 25(a). That Rule
provides that if service is made by mail, then a period of time
computed with respect to the service shall begin on the day after
the date of mailing. Applying our Rules, it is clear that Dr.
4 In support of this argument, Dr. Rinker also cited the
California Code of Civil Procedure, which contains a similar
provision. The California Code is not an authority with respect
to the Tax Court’s Rules of Practice and Procedure.
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Last modified: May 25, 2011