Get Title V Motions - United States Tax Court

There are 3 kinds of decisions that the U.S. Tax Court can issue: Memorandum Decisions. Regular Decisions. Small Case Division Decisions.

(a) General: (1) The burden of proof shall be upon the petitioner, except as otherwise provided by statute or deter- mined by the Court; and except that, in respect of any new matter, increases in deficiency, and affirmative defenses, pleaded in the answer, it shall be upon the respondent.

If you received a notice of reassessment, a notice of confirmation or a notice of determination, you can appeal this assessment or determination at the Court. You have 90 days to file a notice of appeal starting from the day following the date of the issuance of the notice.

(a) Caption; Names of Parties: Every pleading shall contain a caption setting forth the name of the Court (United States Tax Court), the title of the case, the docket number after it becomes available (see Rule 35), and a designation to show the nature of the pleading.

58 (1) On application by a party, the Court may grant an order that a question of law, fact or mixed law and fact raised in a pleading or a question as to the admissibility of any evidence be determined before the hearing.

INTERVENTION (a) Intervention of Right: (1) In General: On timely motion, the Court must permit anyone to intervene who is given an unconditional right to intervene by a Federal statute. (2) Existing Rules: For the requirements relating to intervention in certain actions, see Rules 216, 225, 245, and 325(b).

It is a neutral adjudicator of the appeals before it. The Tax Court of Canada is a superior, bilingual, bijural and itinerant court. Individuals and companies come to our Court to litigate with the Government of Canada on matters arising under legislation over which the Court has exclusive original jurisdiction.

“Burden of Proof” at the Tax Court is somewhat unique. At the Tax Court, a taxpayer is required to disprove an assessment by the CRA. In other words, if you intend to take the CRA to Tax Court over an assessment, you will need to collect and present evidence in order to disprove the CRA's position.