part35-2

Certain terms are commonly used in connection with procedures established
by the Tax Court. These terms are described below.

Divisions of the Court. Section 7444(c) provides that the chief judge
may from time to time divide the Tax Court into divisions of one or more judges. See T.C. Rule 3(a). Under this authority the court is divided
into 19 divisions (assuming no vacancies) consisting of one judge for each
division.

Reports and Decisions. Section 7459 provides for a report upon any proceeding
and a decision thereon. The report of a division contains the findings of
fact and opinion of the court in the case. These are generally referred to
as published opinions, memorandum opinions, and summary opinions. The court
may also render unpublished bench opinions or orders. In deficiency cases,
the decision of the court sets forth the deficiency or overpayment determined
pursuant to the court’s opinion. In declaratory judgment cases, the
decision of the court sets forth the declaration of the court as to an administrative
determination by the Commissioner. In section 7436 cases, the decision of
the court sets forth the determination of the court as to the employment status
and section 530 (Revenue Act of 1978) issues, as well as the proper amount
of employment tax under that determination. See CCDM
35.8.8.11 and Exhibits 35.11.1–149 through 35.11.1–151 for more
information on section 7436 decisions. The date of the decision is the date
it is entered on the court’s records rather than the date a judge executes
an order or decision document.

Case and Proceeding. While the statute refers to a proceeding pending
before the Tax Court, the term “case”
is used in the Tax
Court Rules and by the Office of Chief Counsel.

Trial and Hearing. A case is tried at a trial session. The term “hearing”
is used with respect to some intermediary action in
a case. Thus, there could be a hearing on a motion at either a motions session
or at a trial session.

Trial and Hearing Notices. A Notice Setting Case for Trial is issued
for each case or group of cases calendared for trial at a trial session. An
order setting a case for hearing is issued for each motion or other interlocutory
proceeding calendared for hearing at a trial or a motions session.

Sessions. The Tax Court conducts trial sessions (which may be regular,
small, combined regular and small, or special) and motions sessions.

General Docket. All Tax Court cases at issue that have not been calendared
for trial, assigned to a judge, or submitted for decision are considered to
be on the general docket for the designated place of trial and are available
for calendaring at a scheduled trial session at that location. A place of
trial may be designated by either the petitioner or the respondent.

Calendars for Trial and Motions Sessions. Cases calendared by the court
for trial at a designated trial session are listed upon a calendar for that
session. A trial session’s calendar will also list cases in which motions
are calendared for hearing at a trial session. Motions that are calendared
for hearing in Washington, D.C., are listed by case upon a calendar for a
specified Washington, D.C., motions session.

Unassigned Cases. Unassigned cases are those cases that are at issue
(including cases in which there are pending motions for improved pleadings)
that have not been assigned to a division of the court for disposition by
trial or otherwise, and have not been calendared for trial. Unassigned cases
are under the supervision and control of the chief judge of the Tax Court.

Assigned Cases. An assigned case is one called from a trial calendar
at a trial session of the court which is submitted to, retained by, or taken
under advisement by the division of the court conducting the session (i.e.,
the presiding judge) or one which is specifically assigned to a division of
the court by the chief judge.

Submitted Cases. A submitted case is one that has been tried or fully
stipulated and submitted to the court for opinion and decision.