Tax Court Announces Proposed Procedural Rule Changes

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The U.S. Tax Court announces proposed amendments to its Rules of Practice and Procedure, including changes affecting the time for the filing of summary judgment motions and the timing of motions regarding elections to proceed under the small tax case procedure, and to provide more prominent recognition of mediation as a form of alternative dispute resolution. Additionally, the proposed amendments include technical corrections to the rules amendments that were effective as of Jan. 1, 2010.