There Is a Newer Version
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the U.S. Code
1997 U.S. Code
Title 26 - INTERNAL REVENUE CODE
RULES OF PRACTICE AND PROCEDURE OF THE UNITED STATES TAXCOURT
TITLE V - MOTIONS
Rule 55 - Motion to Restrain Assessment or Collection
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Rule 55. Motion to Restrain Assessment or Collection
Rule 55. Motion to Restrain Assessment or Collection
A motion to restrain assessment or collection where a petition has been filed with this Court, made pursuant to Code Section 6213(a), shall include as exhibits a copy of each notice of assessment and each collection notice in respect of which the motion is filed. For the rules applicable to captions, signing, and other matters of form and style of motions, see Rule 50(a).
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