Federal Court Rules Research Guide

This guide identifies the most important sources for finding federal court rules; it identifies the materials that help in the interpretation of those rules; and finally, suggests some sources for federal procedural forms.

Contents

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About the U.S. Tax Court

  • The U.S. Tax Court is a specialized court that hears only federal tax cases at the trial level. There are no jury trials in U.S. Tax Court.
  • The Court's rules are adapted from the Federal Rules of Civil Procedure and replace those rules in cases heard by the U.S. Tax Court.
  • Refer to the Federal Tax Research Guide for more information.

Free Online Sources

Major Electronic Sources

Major Print Sources

Title 26 Rules volumes of the United States Code Annotated (U.S.C.A.) (West)

  • Located after Title 26 volumes of U.S.C.A.
  • Provides the text of rules, advisory committee notes, case annotations, and cross references to secondary sources such as law review articles, West's Legal Forms, West's Federal Practice Manual, Wright and Miller's Federal Practice and Procedure, and others.
  • Locations:
    • Current: KF62 1927.A3 (located in the Reading Room)
    • Historic (back to 1960): Located in Historic Core; ask at the Williams Circulation Desk

Court Rules volumes of the United States Code Service (U.S.C.S.) (Lexis)

  • Located after the Title 50 volumes of U.S.C.S.
  • Provides the text of the rules, advisory committee notes, case annotations, and cross references to secondary sources such as law review articles, American Jurisprudence Trials, American Jurisprudence Pleading and Practice Forms, Moore's Federal Practice, and others.
  • An index to the Rules of the U.S. Tax Court appears at the end of the volume containing those rules.
  • Locations:
    • Current: KF62 1972.U5 (located in the Reading Room)
    • Historic (back to 1978): Located in Historic Core; ask at the Williams Circulation Desk

Title 26, Appendix of the United States Code (U.S.C.) (G.P.O.)

  • Located at the end of the last volume containing portions of Title 26. 
  • This official source includes the text of the rules and advisory committee notes, but does not provide case annotations.
  • Tends to be out-of-date, as main editions are published only once every six years, although annual cumulative supplements are published between main editions.
  • Locations:
    • Current: KF62 2006 .A2 (located in the Reading Room)
    • Historic (back to 1934): located in Historic Core; ask at the Williams Circulation Desk
    • Electronic (PDF) (1925 - current): available on HeinOnline