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Low-Income Taxpayer Clinic

Motions

Motions practice has evolved with the Tax Court. The Court expects the parties to use motions to ask the court for different types of relief and to "clean" up a case procedurally. Regardless in which court system you practice, effectively utilizing motions is essential to effective representation of your client and the efficient handling of matters before that court.

Tax Court Rule 50 states: "An application to the Court for an order shall be by motion in writing, which shall state with particularity the grounds therefore and shall set forth the relief or order sought. The motion shall show that prior notice thereof has been given to each other party or counsel for each other party and shall state whether there is any objection to the motion. If a motion does not include such a statement, the Court will assume that there is an objection to the motion."

Set forth below are those motions that are used most frequently in the Clinic. The Tax Court requires that a motion include only one matter. Thus, a request for a continuance and to change the place of trial must be the subject of two separate motions.

Motion to Continue

  1. Send the original and 4 copies of the Motion to Continue with Certificate of Service attached and an original and 2 copies of the cover letter to the Tax Court.

  2. Send a copy of the above to Respondent’s Counsel.

  3. In preparing the Motion to Continue and cover letter, include the Clinic Director and if he is not available the Assistant Clinic Director on the Motion and preferably the Associate Clinic Director on the Certificate of Service.

  4. On the Certificate of Service, include only the Clinic Director or the Associatet Director's signature. The date on the Certificate of Service must be date that the document is actually mailed. If the document is prepared late in the date, date it for the next day. The one signing the Certificate is attesting as an officer of the court that the document was actually mailed on the date specified.

  5. Include an exact copy of the signed document, certificate of service and cover letter in the paper office file.