Internal Revenue Manual - 35.11.1 Litigation Exhibits

Part 35. Tax Court Litigation
Chapter 11. Litigation Exhibits
Section 1. Litigation Exhibits

35.11.1.1 (08-11-2004)
Supplementary Material

This section provides sample motions, letters, memorandums, and other documents used in Counsel’s litigation practice as described in CCDM Parts 34 through 36. These exhibits have been consolidated into a single chapter for ease of use.

Exhibit 35.11.1-1
Issues Requiring Associate Office Review

Issues Requiring Associate Office Review

Certain issues require National Office (Associate office) review. There are issues that do not require Associate office review. An issue not listed among those requiring Associate office review is presumed not to require Associate office review. Court documents that contain no issues requiring Associate office review and that are not of a nature that requires Associate office review may be direct filed without Associate office review. See Exhibit 35.11.1-2. Defense and suit letters that do not contain issues on this list may be sent to the Department of Justice without Associate office review regardless of their classification as Standard or S.O.P. See CCDM 34.8.1, Settlement Procedures Overview.

It is imperative that all briefs and motions filed with the Tax Court and suit and defense letters sent to the Department of Justice reflect positions consistent with Service legal positions and policies and uphold the office’s reputation for the highest quality of written product. In order to ensure these attributes, certain documents involving novel or significant issues will be reviewed in Associate offices before filing with the Tax Court or transmission to the Department of Justice. The Associate Chief Counsel and Division Counsel will consult regarding the prompt removal of any pre-review requirement once the Service’s position has become sufficiently established that pre-review is no longer necessary.

Even though a case does not contain any of the issues described below, novel, unusual, or unique questions may be presented. It is the responsibility of the docket attorney and the reviewer in the field to identify those issues presenting such questions as to warrant review by the Associate offices, and to forward the brief for both prereview and review according to present procedures.

For those briefs, motions, and letters which are directly filed or sent to the Department of Justice by the field office, it is the responsibility of the field reviewer to ensure that they are correct factually and legally and of the highest quality.

Significant Issues that Require National Office Review

A case will be significant such that it requires Associate office review if it involves any of the following, regardless of the underlying code section or subject matter:

The validity of a regulation, temporary regulation, revenue ruling, or revenue procedure
A proposed Treasury regulation
An issue where the Government attempts to distinguish a regulation, proposed regulation, temporary regulation, revenue ruling, or revenue procedure
A corporate tax shelter that is a listed transaction within the description in Treas. Reg. § 1.6011-4(b)(2)
A CIC issue or one that is the subject of a coordinated issue paper; or the case involves an international issue or a tax treaty issue
A notice case
A change in litigation position
An argument contrary to Chief Counsel advice issued in the case
Any statute or statutory amendment that has been enacted within the year preceding the filing date of the document or the due date of the letter to the Department of Justice
Matters to be submitted to the Justice Department Office of Legal Counsel
Nonfrivolous constitutional challenges to statutes, regulations, published guidance or Service administrative practices or any nonfrivolous assertion of the application of the Religious Freedom Restoration Act. Examples of frivolous constitutional issues that need not be reviewed are contained in The Truth About Frivolous Tax Arguments that can be found at http://www.irs.gov/pub/irs-utl/friv_tax.pdf
Issues appearing on the current Guidance Priority List of pending published guidance projects

Code Sections that Require Review

In addition to the preceding matters, cases involving the following code sections require Associate office review:

Section 29 credit claimed for synthetic fuels derived from coal
Section 66 relief from spousal liability in community property states
Section 74(c) — the taxability of employment achievement awards
Section 162 limited to deductibility of a payment of a shareholder’s expenses in the context of a corporate reorganization or buyout and unreasonable compensation in the context of mergers or buyouts or golden parachute payments
Section 170 charitable contribution deductions involving quid pro quo issues for contributions to churches or religious organizations
Section 274, unless limited purely to substantiation
Section 385(c)
Sections 401 through 418 — the qualification of or deductions for employee benefit plans
Sections 513, 543 and 613 regarding rents and royalties paid for oil and gas interests or whether payments to tax-exempt organizations constitute rent or royalties
Sections 1311 through 1341 — mitigation and claim of right
Section 3201(q) where the definition of wagering transaction is in dispute
Sections 4001 through 4907 — excise taxes in chapters 31, 32, 33, 35, 36 subchapters B and D, 38, and 40
Section 4958 — excess benefit transaction issues
Section 6015 — spousal liability, except where relief from liability is requested solely under section 6015(b)
Section 6109 — the issuance or use of individual taxpayer identification numbers (ITINs); objections to the use of a dependent’s Social Security Number or Taxpayer Identification Number to claim a dependency exemption. See paragraph (16) below under Other Specific Issues Requiring Associate Office Review
Section 6201(d) — a reasonable dispute with respect to an item of income reported on an information return
Sections 6221 through 6234 (10). TEFRA partnership/S corporation procedural issues (certain TEFRA procedural motions may be filed directly)
Section 6330 and 6320 Collection Due Process — briefs, motions, and other Tax Court documents (including motions for summary judgment) raising novel or significant issues, stipulated decision documents not involving full concession by petitioner, and proposed joint motions to dismiss (Wagner motions)
Section 6332(d)(2) — penalty for failure to honor levy
Section 6334(e) — the approval of the seizure of a principal residence
Section 6404(c) — reversal of abatements based on bankruptcy discharges
Sections 6601, 6611, and 6621(d) involving issues of restricted interest or global netting
Section 6651(f) — the fraudulent failure to file penalty
Section 6673(a)(2) — penalty against counsel for unreasonable and vexatious multiplication of proceedings in Tax Court
Section 6721(e) and 6722(c) — penalties for intentional disregard of information reporting requirements
Section 7430 — responses or briefs filed in opposition to taxpayers’ motions for attorneys’ fees under section 7430. For the requirements of such documents, see CCDM 35.10.1.1.1, Motions for Attorneys Fees and Costs; for the rules regarding approval of settlements of section 7430 claims, see CCDM 35.10.1.1.2, Settlement Authority.
Section 7433(e) — only those involving requests for damages for violation of automatic stay or discharge injunction
Section 7435 — civil damages for unauthorized enticement of information disclosure
Section 7436 which provides for Tax Court jurisdiction over worker classification issues and whether the relief provided under section 530 of the Revenue Act of 1978 should apply to employers
Section 7491 burden of proof issues
Section 7502 limited to cases where the taxpayer argues timely mailing is timely filing based on Wood or Anderson;
Section 7522 limited to arguments regarding the application of Shea v. Commissioner
Section 7525 — the Tax Practitioner privilege
Section 7602 — limited to summonses involving designated summonses, John Doe summonses, promoter summonses, summonses for audit or tax accrual workpapers, or where the Right to Financial Privacy Act or Health Insurance Portability and Accountability Act has been argued in a suit to enforce or quash summons
Section 7602(c) third-party contact issues
Section 7805(b) retroactive relief from the effect of a ruling or regulation

Other Specific Issues Requiring Associate Office Review

In addition to the foregoing issues, the following specific issues not linked to code sections require Associate office review:

Collection issues involving disregarded entities or the collection of partnership tax liability from partners or the application of United States v. Craft — collection of liability of one spouse from property held in tenancy by entireties
The discharge exception under B. C. § 523(a)(1)(B)(i) where taxpayer files return after assessment and IRS partially abates liability (Hindenlang issue)
Employee independent contractor issues under section 530 of the Revenue Act of 1978 not involving section 7436
The ex parte rules on communications with Appeals
General receiver appointments requested by the Government
Injunction, mandamus, or declaratory judgment sought by the Government
Issue or claim preclusion (estoppel or res judicata) and equitable doctrines
Privilege logs and similar documents identifying third parties, see CC Notice CC-2002-028
Sanctions officer issues including misconduct on the part of Service employees or field counsel or opposing counsel, disqualification of counsel, referrals to the Director of Practice or other ethical issues in litigation
Statistical sampling used by taxpayers to support a refund claim
Suppression of evidence
Taxpayers who are federal, state or local governments including Indian Tribal Governments
Tort liability for attempting to defeat tax collection
Tortious conversion of a tax lien
Valuation issues — valuation of corporate stock with restrictive sales agreements, valuation of minority interest discounts or post-death events or valuation issues in the context of family limited partnerships
Any conscience-based objections to the use of a dependent’s Social Security Number (SSN) or Taxpayer Identification Number (TIN) to claim an exemption under Section 151. Objections may include that the requirement is contrary to the Religious Freedom Restoration Act of 1993 or any provision of the Constitution, such as the Due Process and Equal Protection Clauses of the 14th Amendment, the Due Process Clause of the 5th Amendment, or the Free Exercise and Establishment Clauses of the First Amendment, or cases in which the taxpayer states a belief that a SSN or TIN is the "mark of the beast."

Exhibit 35.11.1-2
Direct Filing and Service of Documents

The following is a list of documents that may be directly filed with the Tax Court. Any document not on this list must be forwarded to the Associate Chief Counsel (P&A), APJP, Branch 3, for review at least five working days prior to filing with the Tax Court. In addition, any document presenting issues listed on Exhibit 35.11.1-1, Issues Requiring Associate Office Review, is not to be direct filed prior to approval from the appropriate Associate office.

Type of Document	Directly Served	Copies to Tax Court¹
Answers and Amendments	Yes	Orig. only
Motions to Amend Answers with Accompanying Amendments	Yes	Orig. & 4 (Motion) Orig. & 2 (Amendment)
Motion for Leave to File Answer Out of Time with Accompanying Answer	Yes	Orig. & 4 (Motion) Orig. & 2 (Answer)
Motion to Extend Time Within Which to Move or Answer	Yes	Orig. & 4
Designation of Place of Trial	Yes	Orig. & 2
Motion to Change Place of Trial	Yes	Orig. & 4
Motion to Change Caption	Yes	Orig. & 4
Motion to Dismiss for Lack of Jurisdiction	Yes	Orig. & 4
Motion to Remove Small Tax Case Designation	Yes	Orig. & 4
Motion to Dismiss for Failure to State a Claim Upon Which Relief Can Be Granted	Yes	Orig. & 4
Motion to Strike	Yes	Orig. & 4
Motion Under Rule 37(c)	Yes	Orig. & 4
Respondent’s Request for Admissions	Yes	Orig. only
Stipulation for Discovery Deposition	No	Orig. & 1
Respondent’s Response to Petitioner’s Request for Admissions	Yes	Orig. only
Stipulation for Trial	No	Orig. (with exhibits) & 1
Motion to Compel Stipulation Under Tax Court Rule 91(f)	Yes	Orig. & 4
Response to Order to Show Cause Under Tax Court Rule 91(f)	Yes	Orig. only
Motion to Consolidate	Yes	Orig. & 4 plus 1 for each additional docket in consolidated group
Motion to Sever from Consolidated Group	Yes	Orig. & 4 plus 1 for each additional docket in consolidated group
Joint Motions¹	No	Orig. & 4
Motions Endorsed No Objection¹	Yes	Orig. & 4
Notice of Proceeding in Bankruptcy	Yes	Orig. & 4
Notice of Objection or No Objection	Yes	Orig. & 4
Motion for Writ of Habeas Corpus Ad Testificandum	Yes	Orig. & 4
Motion to Quash Subpoena	Yes	Orig. & 4
Submission of Expert Witness Report	Yes	Orig. only
Motion to Continue	Yes	Orig. & 4
Motion to Continue Hearing on Motion	Yes	Orig. & 4
Motion to Restore to General Docket	Yes	Orig. & 4
Motion to Calendar for Trial	Yes	Orig. & 4
Respondent’s Status Report	Yes	Orig. & 2
Joint Status Reports	No	Orig. & 2
Motion for Summary Judgment or Partial Summary Judgment¹	Yes	Orig. & 4
Motion for Judgment on the Pleadings¹	Yes	Orig. & 4
Pretrial Memorandum¹	Yes	Orig. only
Motion to Extend Time to File Brief	Yes	Orig. & 4
Stipulated Decision²	No	Orig. & 2
Respondent’s Computation for Entry of Decision and Proposed Decision Under Rule 155^2,3	Yes	Orig. & 2 (computation and decision each)

Notes:

See Exhibit 35.11.1-1 for list of issues requiring Associate Chief Counsel Office review before document may be filed with the Tax Court and direct served.
Stipulated decisions and decisions accompanying Rule 155 computations in cases in consolidated groups are to be filed on the same date using separate captions for each decision (and computation statement). If decisions and computations in such cases cannot be filed simultaneously, a motion to sever the case or cases in which the decisions are being filed from the consolidated group should accompany the decision documents.
Rule 155 computations (agreed or unagreed) should not be directly filed if a substantial question exists on which assistance is required concerning how the court’s opinion should be reflected in the computation.

Exhibit 35.11.1-3
Transfer of Cases and Coordination of Issues with Division Counsel/Associate Chief Counsel (TE/GE)

TE/GE HAS JURISDICTION OVER TE/GE TAXPAYERS REGARDLESS OF THE ISSUES INVOLVED AND OVER TE/GE ISSUES REGARDLESS OF THE TAXPAYER INVOLVED.

This exhibit identifies the more common TE/GE issues and shows when SBSE and LB&I managers must transfer a case to TE/GE or coordinate with TE/GE in the assignment or handling of these issues.

(1) IS THE TAXPAYER A TE/GE TAXPAYER?

General rule: Regardless of the issues, if a case involves an employee plan (EP); exempt organization (EO); tax exempt bond (TEB); federal, state, local government (FSLG), or Indian tribal government (ITG) taxpayer, call the Area Counsel (TE/GE) office and transfer the case.

Exception:

If a TE/GE taxpayer is in bankruptcy or is the subject of collection activity, do not transfer the case. Call the Area Counsel (TE/GE) office to coordinate case assignment or technical support.

(2) IS THE TAXPAYER AN LB&I, SBSE, OR WI TAXPAYER WITH ONE OR MORE TE/GE ISSUES?

General rule for sole issue: Transfer case to TE/GE if the sole issue is a TE/GE issue. The more common issues are shown below.

General rule for mixed issues: Call to coordinate if there are multiple issues with mixed non-TE/GE and TE/GE issues.

Exceptions:

Employment Tax cases: See WHETHER TO TRANSFER, COORDINATE OR SEEK TECHNICAL SUPPORT ON EMPLOYMENT TAX CASES.
Earned Income Tax Credit (EITC) and Individual Retirement Account (IRA) regular cases: Do not transfer. Call the Area Counsel (TE/GE) office to coordinate or for technical support.
EITC and IRA "S" cases: Do not transfer. There is no coordination requirement. The Area Counsel (TE/GE) office is available to provide technical support.

(3) TE/GE ISSUES
The following identifies the more common TE/GE issues and shows when SBSE and LB&I managers must transfer a case to TE/GE or coordinate with TE/GE on the assignment or handling of these issues. Consult the Code and Subject Matter Directory for a more complete list. If you have any questions on whether an issue is a TE/GE issue, call the Area Counsel (TE/GE) office to discuss.
	a. Exempt Organizations: Sections 501–509, 6033 EO exemptions and requirements §§ 511–514 UBIT §§ 527, 4911,4912,4955 political activities and lobbying § 529 qualified state tuition plans § 530 education IRAs §§ 4940–4948 private foundation excise taxes § 4958 intermediate sanctions § 6104 EO/EP disclosure § 7428 EO declaratory judgments § 7611 church audits § 277 certain coops Chapters 95 and 96 Presidential election campaign fund
	b. Employee Plans: Sections 401–418 qualification of employee benefit plans Funding Taxation of employer and employee contributions Taxation of distributions § 72(p) plan loans § 72(t) early plan distributions §§ 219, 408 SEPs, SIMPLEs § 457 plans for state and local governments and tax-exempt entities § 1042 sale of stock to ESOP or certain co-ops §§ 4971–4981A EP excise taxes § 7476 EP declaratory judgments
	c. Executive Compensation: Section 83 annuities and property transferred in connection with performance of services § 162 million dollar cap §§ 280G & 4999 golden parachutes §§ 421– 424 certain stock options § 451 nonqualified deferred compensation
	d. Health & Welfare: Section 79 group term life insurance §§ 104–105 (except § 104(a)(2)) compensation for injuries and sickness, accident and health plans §125 cafeteria plans §§ 419/419A funded welfare benefit plans § 501(c)(9) VEBAs § 4980B COBRA Chapter 98 HIPAA Chapter 99 coal industry health benefits
	e. Tax Exempt Bonds: Sections 103 & 141–150 Tax-exempt bond issues can also arise under §§ 22, 25, 265(b), 1016(a)(6), 1394, 1397E, 1400A, 7871(c) § 7478 bond declaratory judgments
	f. Employment Taxes: Section 7436 worker classification/§ 530 cases. See below for whether to transfer, coordinate or seek technical support on other employment tax and fringe benefit issues (including § 132, § 119; and accountable plan issues)

(4) WHETHER TO TRANSFER, COORDINATE OR SEEK TECHNICAL SUPPORT ON EMPLOYMENT TAX CASES
	a. Cases To Transfer To TE/GE
		1. Section 7436 worker classification/§ 530 cases docketed in Tax Court Also includes procedural questions relating to Notice of Determination
		2. Refund cases (including erroneous refund cases) involving only employment tax issues designated for coordination below
	b. Call TE/GE To Coordinate
		1. Worker classification - all docketed and nondocketed cases except docketed § 7436 cases Includes worker status; § 530; applicable tax rates; corporate officers; statutory employees Also includes individual cases in which deductions or liability for SECA (self-employment tax) turn on worker classification
		2. Employee leasing/three party wage payment issues - docketed and nondocketed cases Includes which entity is employer; which entity must report, withhold, and deposit; payroll agents Excludes § 6672 cases (see below)
		3. Wage issues — docketed and nondocketed cases Includes fringe benefits (such as §§132 and 119); accountable plan issues; back pay; deferred, stock-based, other executive compensation (§§83, 3121(v))
		4. Employment issues (§3121(b)) – docketed and nondocketed cases Excepted services, such as students, fishing crews, student nurses, certain government employment
		5. Railroad retirement tax issues-docketed and nondocketed cases
		6. Tips All aspects, including liability, reporting, initiatives and compliance projects
		7. Military benefits - docketed and nondocketed cases
		8. Parsonage allowances-docketed and nondocketed cases
		9. Public Official status/fees
		10. Limited liability company/partnership issues — docketed and nondocketed cases Applicability of SECA or FICA Which party is liable
		11. Self-employment Tax (SECA) issues Status as independent contractor or employee Definition of self-employment income
	c. Call TE/GE If Novel Issue Or If Technical Assistance Is Needed
		1. SECA issues Reporting or computational issues
		2. FICA, FUTA, RRTA reporting and deposits Includes applicable penalties Does not include issues concerning whether taxes apply (see above)
		3. Section 6672 trust fund recovery penalty and § 3505 SBSE has primary jurisdiction

Exhibit 35.11.1-4
Jeopardy Assessment Cases — Notice of Jeopardy Assessment (Termination)

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Exhibit 35.11.1-5
Jeopardy Assessment Cases — Notice of Partial Abatement of Jeopardy Assessment

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Exhibit 35.11.1-6
Jeopardy Assessment Cases — Notice of Abatement of Jeopardy Assessment

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Exhibit 35.11.1-7
Munro Stipulation for Deficiency Cases

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Exhibit 35.11.1-8
Motion for Leave to File an Amendment to Answer — Munro — Increased Deficiency and Increased Penalties

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Exhibit 35.11.1-9
Answer — Petitioner's Burden of Proof: Complete Admissions and Denials

ANSWER
RESPONDENT, in answer to the petition filed in the above entitled case, admits and denies as follows:
I., 2., and 3. Admits.
4. and 5. Denies.
6. Denies each and every allegation of the petition not herein before specifically admitted, qualified or denied.
WHEREFORE, it is prayed that respondent's determination, as set forth in the notice of deficiency, be in all respects approved.

Exhibit 35.11.1-10
Answer — Petitioner's Burden of Proof: Qualified Admissions and Denials

ANSWER
RESPONDENT, in answer to the petition filed in the above entitled case, admits, denies and alleges as follows:
1. Admits, but alleges that petitioner resides at [correct address] not [address as written by petitioner].
2. Admits.
3. Denies, except admits that respondent determined a deficiency in income tax for the tax year [year] in the amount of $ [amount], all of which is in dispute.
4. (a) through (g), inclusive. Denies.
5. (a) Admits. (b) Denies, except admits that petitioner received $ [amount] from his employer, [name]. (c) Admits, except denies the second sentence for lack of sufficient information. (d) Denies, but alleges that petitioner's employer, [name], paid such $ [amount} as additional compensation to petitioner on [date]. (e) Denies, except admits the third and fourth sentences. (f) and (g) Denies.
6. First unnumbered and unlettered paragraph following paragraph 5 (g), denies, except admits the second sentence.
7. Denies generally each and every allegation of the petition not hereinbefore specifically admitted, qualified or denied.
WHEREFORE, it is prayed that respondent's determination, as set forth in the notice of deficiency, be in all respects approved.

Exhibit 35.11.1-11
Answer — Petitioner's Burden of Proof: Unnumbered and/or Unlettered Paragraphs

ANSWER
RESPONDENT, in answer to the petition filed in the above entitled case, admits, denies and alleges as follows:
1. First unnumbered paragraph on page 1, admits.
2. Second unnumbered paragraph on page 1, admits, except denies that the notice of deficiency was arbitrarily and capriciously issued.
3. Third unnumbered paragraph beginning on page 1, admits, except alleges the amount in dispute is $ [amount] and not $ [amount in petition].
4. First through third unnumbered paragraphs beginning on page 2, admits.
5. Fourth unnumbered paragraph beginning on page 2, denies.
6. First unnumbered paragraph beginning on page 3, admits.
7. Second unnumbered paragraph beginning on page 3, first two sentences, admits.
8. Third sentence of the second unnumbered paragraph beginning on page 3, denies, but alleges the revenue agent used an indirect method of computing cost of sales in the absence of adequate records.
9. Denies generally each and every allegation of the petition not hereinbefore specifically admitted, qualified or denied.
WHEREFORE, it is prayed that respondent's determination, as set forth in the notice of deficiency, be in all respects approved.

Exhibit 35.11.1-12
Answer — Affirmative Allegations: Statute of Limitations — Fraud as Defense

8. FURTHER ANSWERING the petition, and as a defense that the statute of limitations does not bar the assessment and collection of deficiencies in income taxes due from petitioners for the taxable years [year(s)], respondent alleges:

(a) The income taxes due from petitioners for the taxable years [year(s)], may be assessed, or a proceeding in Court for the collection of such tax may be begun without assessment, at any time under the provisions of I.R.C. § 6501(c) (1), since petitioners filed false or fraudulent income tax returns for said years with intent to evade tax, as is more fully set forth by the facts alleged in paragraph 7 above, which facts are incorporated herein by reference and relied upon by the respondent as a defense to any issue involving the statute of limitations.

Exhibit 35.11.1-13
Answer — Affirmative Allegations: Statute of Limitations — 25 Percent Omission as Defense

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Exhibit 35.11.1-14
Answer – Affirmative Allegations: Statute of Limitations — Delinquency as Defense

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Exhibit 35.11.1-15
Answer — Affirmative Allegations: Statute of Limitations — Waivers or Consents as Defense

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Exhibit 35.11.1-16
Answer — Affirmative Allegations: Statute of Limitations — Waivers or Forms 872A as Defense

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Exhibit 35.11.1-17
Answer — Collateral Estoppel — General

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Exhibit 35.11.1-18
Answer — Affirmative Allegations: Fraud — Bank Deposit Method

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Exhibit 35.11.1-19
Answer — Affirmative Allegations: Fraud — Net Worth Method

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Exhibit 35.11.1-20
Answer — Affirmative Allegations: Fraud — Specific Items Method

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Exhibit 35.11.1-21
Answer — Affirmative Allegations: Fraud — Alternative Negligence and Delinquency Penalties

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Exhibit 35.11.1-22
Answer — Affirmative Allegations: Fraud — Collateral Estoppel as to Tax Year

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Exhibit 35.11.1-23
Answer — Affirmative Allegations: Transferee Liability

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Exhibit 35.11.1-24
Answer — Accumulated Earnings Tax: Inadequate Section 534(c) Statement

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Exhibit 35.11.1-25
Answer — Accumulated Earnings Tax Answer: Petitioner Failed to Submit Section 534(c) Statement

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Exhibit 35.11.1-26
Answer — Accumulated Earnings Tax Answer: Section 534 Letter Sent But No Response

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Exhibit 35.11.1-27
Declaratory Judgment Case: Administrative Record — Employee Plans (Stipulated Administrative Record)

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Exhibit 35.11.1-28
Declaratory Judgment Case: Employee Plans (Administrative Record Submitted Unagreed)

NOTICE OF FILING AND SUBMISSION OF ADMINISTRATIVE RECORD
Pursuant to Rule 217(b) (1) of the Tax Court's Rules of Practice and Procedure, respondent hereby files with the Court the administrative record appropriately certified as to its genuineness. The administrative record contains those items listed in the index to the administrative record annexed hereto.

COMMISSIONER'S CERTIFICATE AS TO THE GENUINENESS OF THE ENTIRE ADMINISTRATIVE RECORD
I, [Name of person executing certificate], hereby certify that the documents annexed hereto are the true and genuine documents constituting the administrative record regarding the request for determination as to the qualification of an amendment to the pension plan of the [name of pension plan] and participating employers to wit:

INDEX TO ADMINISTRATIVE RECORD
Exhibit	Description
1-R	[Briefly describe exhibit including name, form no., date and number of pages; examples below] .
2-R	Cover letter submitted with Short Form Application for Determination [date]. (1 page)
3-R	Short Form Application for Determination for Amendment of Employee Benefit Plan. (5 pages)

Exhibit 35.11.1-29
Notice of Filing of Petition and Right to Intervene

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Exhibit 35.11.1-30
Notice of Filing of Petition and Right to Intervene (Deceased Nonpetitioning Spouse)

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Exhibit 35.11.1-31
Designation of Place of Trial

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Exhibit 35.11.1-32
Notice of No Objection

NOTICE OF NO OBJECTION
RESPONDENT HEREBY NOTIFIES the Court that he has no objection to the granting of the petitioner's motion to change the place of trial of the above-entitled case from [original location] to [new location].

Exhibit 35.11.1-33
Notice of Objection

NOTICE OF OBJECTION
RESPONDENT OBJECTS to the granting of petitioner's motion to continue the trial of the above-entitled case from the [date] trial session at [place of trial].
IN SUPPORT THEREOF, respondent respectfully states:
1. The above-entitled case has been at issue since [date].
2. Petitioner has obtained [number of previous continuances already granted] continuances from previous trial sessions over the objections of respondent.
3. Efforts to effect settlement of the case were undertaken without success prior to the [number] previous trial sessions at which the case was calendared for trial. Respondent believes that a further continuance will not enhance the possibility of settlement of said case.
4. Petitioner has not set forth in the motion any valid ground for further continuance of said case.
WHEREFORE, it is prayed that petitioner’s motion be denied.

Exhibit 35.11.1-34
Motions to Dismiss for Lack of Jurisdiction: Untimely Petition — Late United States Postmark

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Exhibit 35.11.1-35
Motions to Dismiss for Lack of Jurisdiction: Untimely Petition — Private Postmeter

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Exhibit 35.11.1-36
Motions to Dismiss for Lack of Jurisdiction: Untimely Petition — Illegible Postmark or Postmeter

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Exhibit 35.11.1-37
Motions to Dismiss for Lack of Jurisdiction: No Statutory Notice

MOTION TO DISMISS FOR LACK OF JURISDICTION
RESPONDENT MOVES that this case be dismissed for lack of jurisdiction upon the ground that no statutory notice of deficiency has been sent to the petitioner.
IN SUPPORT THEREOF, respondent respectfully states:
1. The petitioner seeks a redetermination of an alleged deficiency in income tax for taxable year [year raised in petition]. The alleged notice of deficiency dated [date of purported notice], is in fact [description of actual document presented by petitioner] .
2. Despite a diligent search, respondent has been unable to locate a notice of deficiency issued to petitioner for the year(s) in issue.
OR
2. No statutory notice of deficiency authorized by I.R.C. § 6212, and required by I.R.C. § 6213(a) to form the basis for an appeal to this Court has been sent to the petitioner with respect to the taxable year [years raised in petition].
WHEREFORE, it is prayed that this motion be granted.

Exhibit 35.11.1-38
Motions to Dismiss for Lack of Jurisdiction: No Statutory Notice For Year Put In Issue

MOTION TO DISMISS FOR LACK OF JURISDICTION AND TO STRIKE AS TO THE TAXABLE YEAR [Year]
RESPONDENT MOVES that this easel insofar as it relates to the taxable year [year not put in issue by notice] I be dismissed for lack of jurisdiction upon the ground that no deficiency in tax has been determined for said year.
RESPONDENT FURTHER MOVES that [paragraph or subparagraph in which this year is referred to] of the petition in which reference is made to the taxable year [year not put in issue by notice] be stricken.
IN SUPPORT THEREOF, respondent respectfully states:
1. Respondent determined in the statutory notice of deficiency dated [date of notice] I upon which notice this case is based I that there are due from the petitioner deficiencies in income taxes for the taxable years [years in issue by notice] .
2. No notice of deficiency authorized by I.R.C. §§ 6211 and 6212 has been sent to petitioner with respect to the taxable year [year not put in issue by notice] I which would give this Court jurisdiction over petitioner's tax liability for said year.
WHEREFORE, it is prayed that this motion be granted.

Exhibit 35.11.1-39
Motions to Dismiss for Lack of Jurisdiction: Unauthorized Representative of Deceased Person

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Exhibit 35.11.1-40
Motions to Dismiss for Lack of Jurisdiction: Violation of Bankruptcy Code Stay Provision

MOTION TO DISMISS FOR LACK OF JURISDICTION AS TO THE PETITIONER [NAME] AND TO CHANGE CAPTION
RESPONDENT MOVES that the above-entitled case be dismissed for lack of jurisdiction as to the petitioner [name] upon the ground that the petition was filed in violation of the automatic stay provisions of 11 U.S.C. § 362(a) (8) and that the caption be changed by striking therefrom the name of [name].
IN SUPPORT THEREOF, respondent respectfully states:
1. On [date of bankruptcy petition], petitioner, [name], filed a petition with the United States Bankruptcy Court for [name of district] under 11 U.S.C. Chapter [number]. A copy of the Bankruptcy Court's Notice of First Meeting of Creditors and of automatic stay is annexed hereto as Exhibit A.
2. As a result of the filing of [name of petitioner's] bankruptcy petition, [name of petitioner] is precluded from commencing an action in this Court due to the automatic stay provisions of 11 U.S.C. § 362(a) (8).
3. On [date petition was filed in Tax Court], petitioner [name] filed a joint petition with [name of other petitioner] with this Court.
4. Since 11 U.S.C. § 362(a) (8) automatically stayed the commencement of this action by petitioner [name] in this Court, this Court does not have jurisdiction over petitioner [name]
WHEREFORE, it is prayed that this motion be granted.

Exhibit 35.11.1-41
Table of Ninety Calendar Days

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Exhibit 35.11.1-42
Table of 150 Calendar Days

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Exhibit 35.11.1-43
Letter to Petitioner Regarding Late Filed Petition

[Letterhead]
[Name and address of petitioner or petitioner’s counsel]
Re: [Petitioner] v. Commissioner Docket No. [docket no.]
Dear [name of petitioner or petitioner’s counsel]:
I am the attorney responsible for handling your recently filed case in the United States Tax Court. The preliminary question raised is whether your petition was timely filed. If your petition was not timely filed, the Court has no choice but to dismiss it. If the petition is dismissed, you will be required to fully pay the tax, file a claim for refund with the Internal Revenue Service, and, if the refund claim is disallowed, contest the issues in the district court or the Court of Federal Claims.
The problem arises because the Tax Court has indicated that your petition was postmeter marked on [date], a few days before the expiration of the 90-day filing period, but that the petition was received by the Court later than the ordinary delivery time for documents so mailed and postmarked by the U.S. Postal Service. However, if you will send me a letter stating that the petition was actually deposited in the mail before the last pickup from the mailbox on or before the 90th day and showing the time, place and circumstances of the mailing, I will rely on your representation and not raise the jurisdictional issue to the Court. For your convenience, I am enclosing a return self addressed envelope for this purpose.
It is important that you respond immediately. [If a joint petition is involved, petitioners should be instructed that both should sign the letter.] After this preliminary procedural matter is resolved, you will have an opportunity to resolve your case on an informal basis with our Appeals office. That office will contact you and arrange a conference at a mutually convenient time. [Use of this paragraph would depend upon the circumstances of the case.]
If you should have any questions, please feel free to write or call me at [telephone number].
	Sincerely,

Exhibit 35.11.1-44
Motions Addressed to the Petition: Failure to State Claim — No Section 6673 Penalty Requested

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Exhibit 35.11.1-45
Motions Addressed to the Petition: Failure to State Claim — Claim for Penalties Under I.R.C. § 6673

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Exhibit 35.11.1-46
Motions Addressed to the Petition: Motion to Strike

MOTION TO STRIKE
RESPONDENT MOVES, pursuant to the provisions of Rule 52 of the Court's Rules of Practice and Procedure, that this Court strike from the petition the assignments of error in subparagraphs and the purported allegations of fact in subparagraphs of the petition.
IN SUPPORT THEREOF, respondent respectfully states:
1. On [date], petitioner filed a timely petition with this Court in which petitioner put in issue the deficiencies and additions to the tax determined by the respondent in the notice of deficiency sent to the petitioner by certified mail on [date].
2. The assignments of error in subparagraphs are immaterial, frivolous and nonjusticiable. See Wright v. Commissioner, T.C. Memo. 1981-65, n.5.
3. The allegations of fact in subparagraphs are frivolous, immaterial and nonjusticiable and do not comply with Rule 34(b) (5) of this Court's Rules of Practice and Procedure.
WHEREFORE, respondent prays that this motion be granted.

______

Note:

A motion of this type should be filed only if a substantial basis therefore can be demonstrated. Irrelevant allegations in the petition which do not affect the determination of the tax, for example, may be met satisfactorily by simple denials in the answer.

Exhibit 35.11.1-47
Motions Addressed to the Petition: Motion for a More Definite Statement or to Strike

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Exhibit 35.11.1-48
Tax Court Rule 37(c) Motion

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Exhibit 35.11.1-49
Motion to Dismiss for Lack of Prosecution (Generally)

MOTION TO DISMISS FOR LACK OF PROSECUTION
RESPONDENT MOVES that the Court dismiss the above-entitled case for lack of prosecution and find in its order that there is due from petitioner a deficiency in income tax for the taxable year [year] in the amount of $ [amount], as set forth in the statutory notice of deficiency dated [date], upon which notice the above-entitled case is based.
IN SUPPORT THEREOF, respondent respectfully states:
1. This case was regularly called for trial at the Trial Session of this Court on [date], at [city, state]. Counsel for respondent appeared and announced ready for trial. No appearance was made by or on behalf of petitioner.
2. All the material allegations of fact set forth in the petition in support of the assignments of error have been denied by respondent in his answer. No issues have been raised upon which the burden of proof is upon respondent, and respondent has not conceded any error assigned in the petition.
3. No evidence has been adduced in support of the assignments of error raised in the petition.
4. A copy of the notice of deficiency upon which this case is based is annexed to respondent's answer as Exhibit A.
WHEREFORE, it is prayed that this motion be granted.

Exhibit 35.11.1-50
Motion to Dismiss for Lack of Prosecution: Nordstrom Procedure — Joint Petitioners

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Exhibit 35.11.1-51
Motion for Continuance of Trial (Example 1)

MOTION TO CONTINUE GENERALLY
RESPONDENT MOVES, pursuant to the provisions of Rule 133 of the Tax Court's Rules of Practice and Procedure, that the Court remove the above-entitled case from the Trial Session of the Court scheduled to commence at [location], on [date], and to restore the case to the general trial docket.
IN SUPPORT THEREOF, respondent states:
1. On [date], petitioners filed an imperfect petition with this Court, and this court entered, on [order date], an Order for Proper Petition and Filing Fee requiring that a petition proper as to form and content be filed and that the appropriate filing fee be paid on or before [date].
2. Respondent has informed petitioners that he did not receive notice that the said petition had been perfected, and, accordingly, the case was not referred to the Appeals Division for possible settlement prior to the case being set for trial in [location].
3. Petitioners have informed respondent's counsel that they would like to pursue settlement of this matter and wish the opportunity to do so administratively. They are appearing pro se.
4. Respondent believes that the case is susceptible of settlement by the Appeals Division.
5. Petitioners have no objection to this motion.
WHEREFORE, it is prayed that this motion be granted.

Exhibit 35.11.1-52
Motion for Continuance of Trial (Example 2)

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Exhibit 35.11.1-53
Motion to Calendar and Consolidate or In the Alternative to Continue

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Exhibit 35.11.1-54
Motion for Pretrial Conference

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Exhibit 35.11.1-55
Tax Court Rule 91(f) Motion

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Exhibit 35.11.1-56
Motion for Partial Summary Judgment

MOTION FOR PARTIAL SUMMARY JUDGMENT
RESPONDENT MOVES, pursuant to the provisions of Rule 121 of the Court's Rules of Practice and Procedure, for a partial summary adjudication in respondent's favor in the above-entitled case upon the sole issue of whether petitioner is liable for an addition to tax under I.R.C. § 6662(d) for the year [year] as determined in the statutory notice of deficiency upon which this case is based.
IN SUPPORT THEREOF, respondent respectfully states:
1. This motion is made at least 30 days after the date that the pleadings in this case were closed and within such time as not to delay the trial. T.C. Rule 121(a).
2. In the notice of deficiency upon which this case is based, respondent determined that during the taxable year [year] petitioner received unreported gross income in the amount of $ [amount] , that petitioner is liable for a resulting deficiency in income tax of $ [amount] and that petitioner is liable for an addition to tax under I.R.C. § 6662(d) of $ [amount].
3. The petition raises no justiciable issues, nor presents any genuine issue of material fact for trial. Upon review of the documents filed, respondent's counsel believes the Court may render a decision in this case as a matter of law.
4. [Set forth appropriate legal analysis]
WHEREFORE, it is prayed that this motion be granted.

Exhibit 35.11.1-57
Motion for Summary Judgment and Supporting Affidavit

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Exhibit 35.11.1-58
Motion for Protective Order in Opposition to Petitioner's Motion for Partial Summary Judgment

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Exhibit 35.11.1-59
Joint Motion to Submit Case Under Rule 122

JOINT MOTION FOR LEAVE TO SUBMIT CASE UNDER RULE 122
THE PARTIES JOINTLY MOVE for leave to submit this case, pursuant to Rule 122 of the Tax Court's Rules of Practice and Procedure, and request that the case be assigned to a division of the Court for briefing and report or decision.
IN SUPPORT THEREOF, the parties respectfully show unto the Court:
1. The petition in this case was filed with the Court on [date] .
2. The answer to that petition was filed on [date].
3. The pleadings are closed and the parties are in agreement that this case does not require a trial for the submission of evidence.
4. The parties also agree that the case may be submitted on the basis of the pleadings and the facts recited in the attached stipulation which is being filed concurrently with this motion.
5. The parties request the Court to set the filing of simultaneous opening briefs at 60 days and simultaneous reply briefs at 30 days.
WHEREFORE, it is prayed that this motion be granted.

Exhibit 35.11.1-60
Motion for Entry of Decision

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Exhibit 35.11.1-61
Motion to Vacate Decision

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Exhibit 35.11.1-62
TEFRA Partnership: Motion to Dismiss for Lack of Jurisdiction Pursuant to I.R.C. § 6226 (b)(1)

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Exhibit 35.11.1-63
TEFRA Partnership: Motion to Dismiss for Lack of Jurisdiction Pursuant to I.R.C. § 6226 (b)(2) and (b)(4)

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Exhibit 35.11.1-64
TEFRA Partnership: Motion to Dismiss for Lack of Jurisdiction — TEFRA Items Only

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Exhibit 35.11.1-65
TEFRA Partnership: Motion to Dismiss for Lack of Jurisdiction and to Strike — TEFRA and Non-TEFRA Items

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Exhibit 35.11.1-66
TEFRA Partnership: Motion to Dismiss for Lack of Jurisdiction and to Strike With Respect to Additions to Tax

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Exhibit 35.11.1-67
Declaratory Judgment Case: Motion for Joinder of Additional Parties

MOTION FOR JOINDER OF ADDITIONAL PARTIES
RESPONDENT MOVES, pursuant to the provisions of Tax Court Rule 215(a) (2), that the Court enter an order joining the Board of Trustees of the [name of pension plan] as a party to the above-captioned action.
IN SUPPORT THEREOF, respondent respectfully states:
1. The above-captioned case involves the qualification of the [name of pension plan] under I.R.C. § 401(a) (2).
2. The Board of Trustees of the [name of pension plan], not presently a party to this action, is the plan administrator for the pension plan referred to in paragraph 1 above.
3. Pursuant to T.C. Rule 217 this action requires the stipulation of the administrative record.
4. Since the administrative record consists primarily of correspondence with the plan administrator rather than the petitioner, respondent believes that the Board of Trustees of the [name of pension plan] should be a party to the stipulation of the administrative record.
5. Complete relief cannot be accorded among those already parties to this action and in the interests of justice, joinder of the Board of Trustees of the [name of pension plan] is required.
6. Respondent has attempted unsuccessfully to determine the petitioners' position on this motion.
WHEREFORE, it is prayed that this motion be granted.

Exhibit 35.11.1-68
Declaratory Judgment Case: Motion to Dismiss for Lack of Jurisdiction

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Exhibit 35.11.1-69
Declaratory Judgment Case: Motion to Extend Time Within Which to Stipulate as to the Administrative Record

MOTION TO EXTEND TIME WITHIN WHICH TO STIPULATE AS TO THE ADMINISTRATIVE RECORD
RESPONDENT MOVES that the Court extend the time within which to stipulate as to the administrative record in the above entitled case from [date] to [date].
IN SUPPORT THEREOF, respondent respectfully states:
1. On [date], the Court extended the time within which to stipulate as to the administrative record to [date].
2. Copies of the administrative record and Motion to Stipulate as to the Administrative Record have been transmitted to petitioner's counsel for review, and the parties are discussing the contents of the record.
3. The additional time requested herein will allow the parties sufficient time to transmit the administrative record and associated documents to the Court.
4. On [date], petitioner's counsel advised counsel for the respondent that [he/she] had no objection to the granting of this motion and that [he/she] would be signing the stipulation as to the administrative record and transmitting same to respondent for filing with the Court.
WHEREFORE, it is prayed that this motion be granted.

Exhibit 35.11.1-70
Declaratory Judgment Case: Motion for Order to Show Cause Why Case Should Not Be Submitted on the Administrative Record as Provided in Tax Court Rule 217

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Exhibit 35.11.1-71
Notice of Proceeding Under Bankruptcy Code

NOTICE OF PROCEEDING IN BANKRUPTCY
RESPONDENT NOTIFIES the Court that pursuant to the Bankruptcy Code, 11 U.S.C. § 362(a) (8), this Court should stay its proceedings with respect to the petitioner, [name], who, on [date] filed a Chapter [#] petition with the United States Bankruptcy Court for [District] after filing a timely petition with this Court on [date]. A copy of the Bankruptcy Court's Notice of First Meeting of Creditors and of automatic stay is attached hereto as Exhibit A.

NOTICE OF PROCEEDING IN BANKRUPTCY

RESPONDENT NOTIFIES the Court that pursuant to the Bankruptcy Code, 11 U.S.C. § 362(a) (8), this Court should stay its proceedings with respect to the petitioner, [name], who, on [date] filed a Chapter [#] petition with the United States Bankruptcy Court for [District] after filing a timely petition with this Court on [date]. A copy of the Bankruptcy Court's Notice of First Meeting of Creditors and of automatic stay is attached hereto as Exhibit A.

Exhibit 35.11.1-72
Motion to Consolidate for Trial, Briefing and Opinion

MOTION TO CONSOLIDATE
RESPONDENT MOVES that the Court consolidate the above entitled cases for purposes of the trial, briefing and opinion.
IN SUPPORT THEREOF, respondent respectfully states:
1. Neither of the above-entitled cases have been calendared for trial.
2. Petitioners, [petitioner name] and [petitioner 2 name], were formerly husband and wife.
3. The common issue in each of the above-entitled cases pertains to the dependency exemptions with regard to the two children of the former marriage of [petitioner] and [petitioner 2].
4. The issue is the same in each of the above-entitled cases, which will necessitate that the same evidence be introduced in each case.
5. The time of the Court and of the parties will be materially conserved by the consolidation of these cases.
6. Counsel for [petitioner] has advised respondent's counsel that [he/she] [has no objection / objects] to consolidation.
7. Counsel for [petitioner 2] has advised respondent's counsel that [he/she] [has no objection / objects] to consolidation.
WHEREFORE, it is prayed that this motion be granted.

Exhibit 35.11.1-73
Motion to Change Place of Trial

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Exhibit 35.11.1-74
Motion to Correct Transcript (Joint)

JOINT MOTION TO CORRECT TRANSCRIPT
THE PARTIES JOINTLY MOVE that the Court correct the transcript of the trial of the above-captioned case, since the errors outlined below appear in the transcript in its current form.
IN SUPPORT THEREOF, the parties respectfully state:
1. That trial of the above-captioned matter took place in [city, state], on [date].
2. That the official transcript of the trial of the above captioned case contains the following errors, which should be corrected as follows: The sentence beginning on page [number], line [number] and ending on page [number], line [number], which currently reads, [recite language], should be corrected to read, [recite correct language], since the transcript does not correctly reflect that which was stated at trial by counsel for the respondent, in this regard; and On page [number], line [number] of the transcript, the Internal Revenue Code section which is currently typed as [section number] should be corrected to read, [correct section number].
WHEREFORE, the parties pray that the motion be granted.

Exhibit 35.11.1-75
Motion to Change Caption — (Nonjurisdictional)

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Exhibit 35.11.1-76
Motion to Substitution of Party and to Change Caption

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Exhibit 35.11.1-77
Sample Letter To Attorneys in Conflict Situations Involving Planning, Promoting or Operating a Tax Shelter

[Letterhead]
Dear [name of attorney]:
This office is responsible for [name of docketed case]. We are concerned that your representation of petitioners in this case may present a potential conflict of interest.
[Optional Paragraph 1]
It appears that you and your firm have been involved in developing and promoting the tax shelter at issue and that you drafted the opinion letter used in marketing the shelter.
[Optional Paragraph 2]
It appears that you have a direct financial interest in the tax shelter at issue. In addition, you drafted the opinion letter used in marketing the shelter, and you and your firm apparently solicited clients to enter into shelter agreements in return for limited legal representation in the event of a government challenge. Our purpose in writing is to bring this situation to your attention at this early stage since the Service has been faced with post-trial or post-settlement motions by investors who claimed not to have been informed of conflicting interests on the part of their attorneys prior to trial and, in some cases, that they did not authorize counsel to bind them to a settlement agreement. An examination of the American Bar Association’s Model Rules of Professional Conduct, adopted by the Tax Court in Tax Court Rule 201(a), indicates that your representation of investors in this shelter may present the appearance of a conflict. See ABA Model Rule 1.7(b).
We are aware of the sensitive ethical questions presented when a possible conflict is raised by opposing counsel. The Model Rules are careful to caution against the misuse of such an objection as a technique of harassment, but provide that opposing counsel may properly raise the question where the conflict is such as clearly to call in question the fair or efficient administration of justice. Comment, Rule 1.7. We believe the fair or efficient administration of justice would be as compromised by a failure to inform investor/clients of a conflict of interest as by more active, overt actions such as delaying proceedings or impeding discovery. To avoid later claims by investors you represent that they were not fully informed of these possible conflicts, we request your assurance that they have agreed to your representation after full disclosure of the relevant facts. We would appreciate a response by [date]. We are calling this to your attention now since we would feel an obligation to advise the Court at an early stage if we believe the Court’s decisions could be subject to collateral attack at a later date.
	Sincerely,

Exhibit 35.11.1-78
Sample Letter To Attorneys in Conflict Situations Involving Multiple Representation and IRC § 6015 is at Issue

[Letterhead]
Dear [Sir/Madam]:
As you know, the above case has been calendared for trial at the Tax Court’s trial session in [place] beginning [date].
You have asserted in Docket No. [docket no.] that [spouse] is entitled to relief from joint and several liability under I.R.C. § 6015 with respect to the joint income tax returns which are also the subject of the tax liability of [name] in Docket No. [docket no.]. Pursuing innocent spouse relief on behalf of [spouse] may result in [spouse] being relieved from joint and several liability, leaving [name] solely liable for the deficiency, interest and penalties at issue. By representing both [name] and [spouse], it could appear that your representation in these cases presents a conflict of interest. In this regard, please see Rule 1.7 of the American Bar Association Model Rules of Professional Conduct, which rules have been adopted as Tax Court Rules 24(g) and 201.
[Additional material may be inserted here as appropriate, depending on the facts of the case.]
[Optional paragraph for an egregious conflict of interest: By bringing this matter to your attention, I am not suggesting that you have acted or are acting improperly in these cases. My only concern is to avoid the possibility of collateral attack on a decision of the Tax Court on this issue].
I request your assurance that you have consulted with [spouse] and [name] on the matter of the potential conflict and that they have agreed to your representation in these cases after this consultation. I wish to bring this sensitive matter to your attention at an early date, and before the parties engage in settlement negotiations and/or trial preparation. Please respond to this request as soon as possible.
	Sincerely,

Exhibit 35.11.1-79
Conflict of Interest Situations Where Petitioner’s Attorney Is a Potential Witness

[Letterhead]
[Petitioner’s counsel] [Address]
	Re:	[Name] v. Commissioner Tax Court Docket No. [docket no.]
Dear [Sir/Madam]:
It is my understanding, based on the facts which appear in the file, that you had an integral involvement in the development of the transaction at issue in the above captioned case. [Set forth facts supporting this conclusion] In light of your involvement in the matters at issue in this case, we intend to call you as a witness at the trial of the case.
Rules 24(g) and 20l of the Tax Court’s Rules of Practice and Procedure govern the conduct of attorneys before the Tax Court. Rule 24(f) provides, in relevant part, "If any counsel of record … is a potential witness in a case, then such counsel must...withdraw from the case; or take whatever steps are necessary to obviate a conflict of interest or other violation of the ABA Rules of Professional Conduct, and particularly Rules 1.7, 1.8, and 3.7 thereof. The Court may inquire into the circumstances of counsel’s employment in order to deter such violations."
Model Rule 3.7 of the ABA Model Rules of Professional Conduct provides that a lawyer shall not act as an advocate at a trial in which the lawyer is likely to be a necessary witness except where the testimony relates to an uncontested issue, or the testimony relates to the nature and value of legal services rendered in the case, or disqualification would render a substantial hardship on the client.
In our opinion, you are a necessary witness and none of the above listed exceptions apply. Please let us know within ten days of the date of this letter if you intend to withdraw from representing your client at the trial of this case.
			Sincerely,

Exhibit 35.11.1-80
Respondent's Interrogatories to Petitioner Used in Conjunction with Request for Admissions

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Exhibit 35.11.1-81
Discovery Checklist (Interrogatories, Production of Documents, Admissions Depositions, Motions to Compel)

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Exhibit 35.11.1-82
Respondent's Interrogatories to Petitioner

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Exhibit 35.11.1-83
Respondent's Request for Production of Documents

RESPONDENT'S REQUEST FOR PRODUCTION OF DOCUMENTS
Respondent, pursuant to Tax Court Rule 72, requests that the petitioner produce at [location] for inspection and copying on [date], and continuing from day to day thereafter for so long as reasonably necessary to examine and copy them, the following documents: (The documents referred to are requested for the period beginning on [date] and ending [date]).
1. All contracts dealing with the petitioner's purchase of real estate.
2. All deeds by which the petitioner acquired real estate.
3. All contracts for the disposition of real estate.
4. All deeds by which the petitioner disposed of real estate.
5. All journal entries, general and special ledger accounts dealing with the acquisition and disposition of real estate.
PLEASE RESPOND to this request pursuant to T.C. Rule 72(b) within 30 days of service to [name of respondent's attorney] at the address shown below.

Exhibit 35.11.1-84
Respondent's Request to Petitioner for Permission for Entry, Inspection, Measuring, and Photographing Property and Objects and Operations Thereon

RESPONDENT'S REQUEST FOR PERMISSION FOR ENTRY, INSPECTION, MEASURING AND PHOTOGRAPHING PROPERTY, OPERATIONS AND OBJECTS
RESPONDENT, pursuant to Tax Court Rule 72, requests that petitioner:
1. Permit respondent, through his attorney and [names of other individuals, such as expert witnesses or their delegates], to enter petitioner's premises located at [address] so that respondent may inspect, measure, and/or photograph said property indicated above and any designated object or operation thereon. Specific items to be inspected, measured or photographed, either by individual item or by category, are described with particularity in Exhibit [letter] to this request.
2. Specify the date and time for entry, inspection, measuring and/or photographing the aforementioned premises, designated object or operation thereon, including the equipment described in Exhibit [letter] as [preferred date], or the mutually agreed date, during normal working hours and preferably beginning on or about 9:00 a.m., and lasting until completion. If respondent's inspection, measuring, and/or photographing is not completed on the first day of entry, a reasonable further entry (or entries) for the purpose of completion is to occur on other mutually agreed reasonable date and time.
PLEASE RESPOND to this request pursuant to T.C. Rule 72(b), within 30 days of service to [name of respondent's attorney] at the address shown below.

Exhibit 35.11.1-85
Respondent's Request for Admissions

RESPONDENT'S REQUEST FOR ADMISSIONS
Respondent, pursuant to Tax Court Rule 90, requests that the petitioner within 30 days after the service of this document admit the facts set forth in each of the following requests for purposes of the pending action only and subject to all pertinent objections to admissibility which may be interposed at trial. If the petitioner can admit only a part (or a part as qualified) of a particular request for admission, the petitioner should specify so much as is true (or true as qualified) and deny only the remainder of said request. Further, if the petitioner cannot truthfully admit or deny a particular request for admission, the petitioner should state in detail the reasons why this is so.
1. Attached hereto and marked Exhibit A is an authentic copy of the federal income tax return filed by the petitioner for the taxable year [year].
2 . [additional requests for admission] .
PLEASE TAKE NOTICE that a written answer to this request must be filed with the Tax Court and a copy served upon the undersigned within 30 days after service of this request for admissions.

Exhibit 35.11.1-86
Motion to Review the Sufficiency of the Petitioner's Objections to Respondent's Requests for Admissions

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Exhibit 35.11.1-87
Motion to Compel Responses to Respondent's Interrogatories

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Exhibit 35.11.1-88
Motion to Compel Production of Documents

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Exhibit 35.11.1-89
Motion to Compel Entry, Inspection, Etc.

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Exhibit 35.11.1-90
Motion to Impose Sanctions

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Exhibit 35.11.1-91
Transmittal Memorandum to Manager for Service of Subpoena

Date:
To:	[Manager], [Division]
From:	[Name of Associate Area Counsel] Associate Area Counsel
Subject:	[Name] v. Commissioner Docket No. [docket no.]
______
	Transmitted are the original and. one copy of the following subpoena(s) and subpoena(s) duces tecum for service upon witness(es) in connection with the above entitled case:
		[List subpoena(s) and subpoena(s) duces tecum]
	Also transmitted are Form(s) 2431, Subpoena Instructions and Questionnaire, for use by the agent who will serve the subpoena(s) and a letter to each witness requesting his or her agreement to appear when notified and Agreement to Appear forms, to be signed by each witness if he or she so agrees. The attention of the person serving the subpoena is directed to the instruction on the reverse side of Form 2431.
	It will be appreciated if you will immediately effect service of the subpoena(s) and return the completed original(s) of the subpoena(s), Form 2431 and the Agreement to Appear.
	Enclosures:
		Subpoena(s) Forms 2431 Letter(s) to witness(es)

Exhibit 35.11.1-92
Letter Explaining Witness' Appearance

[Letterhead]
	Re:	[Petitioner’s name] v. Commissioner Docket No. [docket no.]
Dear [Petitioner’s name]:
The above case will be called at the trial session commencing on the date and at the place shown in the subpoena served on you. At that time it is expected that the Court will fix the specific date for trial.
We want to avoid your spending unnecessary time in Court waiting for the trial to commence, but we do not know the exact day and hour which the Court will select to start the trial since several other cases are also set for trial on this session. If you will agree to be ready and respond immediately when notified of the exact date and time of trial, you will be excused from responding to the earlier return date shown on the subpoena. If you do not agree to this condition, you will be required to appear in Court on the date specified and will not be allowed to depart without leave of the Court. If you do agree, please fill out the attached Agreement to Appear and return it to the person serving the subpoena. We will try to notify you at least 24 hours in advance of the time your presence in the courtroom will be needed. Your mileage and witnesses fees will be reimbursed if you sign a claim therefor on Form 1157, which will be furnished following your appearance.
If you have any questions about this letter or the subpoena which has been served, please contact the attorney in charge of the case, [name of respondent’s attorney] at the above address. [He/she] may be reached at [telephone number].
			Sincerely,
			[Name] Area Counsel
			By:________

Exhibit 35.11.1-93
Witness Agreement to Appear

		Agreement to Appear
		Re: [Petitioner’s name] v. Commissioner Docket No. [docket no.]
I, [witness’s name], hereby agree that I will be ready to appear in the United States Tax Court in response to the subpoena served on me today when notified by the [appropriate Field Counsel office], Internal Revenue Service, as to the exact date and time when my appearance is needed.
	Date: ________
	Signature: ________
	My telephone number at home is ________
	My telephone number at work is ________
	My home address is ________
	My business address is ________
	________
	[Signature of person receiving agreement]

Exhibit 35.11.1-94
Letter to Third Party Customer in Regard to Subpoena on Financial Institution

[Letterhead]
[Name & address of customer]
Dear [Petitioner’s name]:
	Re:	[Petitioner’s name] v. Commissioner Docket No. [docket no.]
The above-entitled case is set for hearing before the United States Tax Court at a session commencing in [city, state], on [date of calendar call]. In connection with the trial of this case, this office is serving a subpoena duces tecum on [name of financial institution], calling for it to furnish certain records and information concerning your transactions with [name of financial institution], which we believe are relevant to matters before the Tax Court. A copy of this subpoena duces tecum is attached hereto.
Records and information concerning your transactions which are held by the financial institution named in the attached subpoena duces tecum are being sought by this office in accordance with the Right to Financial Privacy Act of 1978 for the following purpose:
[Set forth purpose for subpoenaing the customer records]
If you desire that such records or information not be made available, you must: Fill out the accompanying Motion paper and sworn statement (affidavit) or write one of your own, stating that you are the customer whose records are being requested by the Government and either giving the reasons you believe that the records are not relevant to the legitimate law enforcement inquiry stated in this notice or any other legal basis for objecting to the release of the records. File the Motion and statement by mailing or delivering them to the Clerk of the United States Tax Court, 400 Second Street, N.W., Washington, D.C. 20217. Serve the Government authority requesting the records by mailing or delivering a copy of your Motion and statement to the undersigned at [address]. Be prepared to come to Court and present your position in further detail.
You do not need to have a lawyer although you may wish to employ one to represent you and protect your rights.
If you do not follow the above procedures, upon the expiration of [ten days from the date of service or 14 days from the date of mailing of this notice], the records or information requested therein will be made available. These records may be transferred to other Government authorities for legitimate law enforcement inquiries, in which event you will be notified after the transfer.
This case before the United States Tax Court is being handled by [name of Field attorney] of this office. If you have any questions in connection with this matter, please call [phone number], or write the undersigned at the address shown above.
			Sincerely,
			Area Counsel
			By: ________
Enclosures: (1) Copy of subpoena duces tecum (2) Form Motion to Quash to be completed by you (3) Form Affidavit to be completed by you

___________________________________

Note: This procedure is not required if the customer is a corporation, trust, or partnership of six or more individuals. See 12 U.S.C. §§ 3401(4), 3401(5).

Exhibit 35.11.1-95
Motion to Compel Responses to Respondent's Interrogatories Enclosure: Form Motion to Quash Subpoena Served on Financial Institution

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Exhibit 35.11.1-96
Enclosure: Form Affidavit of Third Party Customer

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Exhibit 35.11.1-97
Letters to Financial Institution: Right to Financial Privacy Act — Motion to Quash Denied

[Letterhead]
	Re:	[Petitioner’s name] v. Commissioner Docket No. [docket no.]
[Name and address of financial institution]
Dear [Name]:
On [date], this office served a subpoena duces tecum calling for a representative of your organization to appear before the United States Tax Court on [date] and produce certain records and information on [customer name], a customer of your organization within the meaning of the Right to Financial Privacy Act of 1978. This is to certify that the Commissioner of Internal Revenue has complied with the applicable provisions of section 1107 of the Act.
[Customer name]’s Motion to Quash the subpoena duces tecum served on you has been denied by the Tax Court. The government has complied with the provisions of section 1110 of the Act concerning a customer challenge. Therefore, it is appropriate for you to respond to the subpoena duces tecum and bring the requested records and information to the hearing, which is presently scheduled for [date].
				Sincerely,
				Area Counsel
			By:	________

Exhibit 35.11.1-98
Letters to Financial Institution: Right to Financial Privacy Act — No Motion to Quash Filed

[Letterhead]
	Re: [Petitioner’s name] v. Commissioner Docket No. [docket no.]
[Name and address of financial institution]
Dear [Name]:
On [date subpoena served on financial institution], this office served a subpoena duces tecum calling for a representative of your organization to appear before the United States Tax Court on [date of appearance] andproduce certain records and information on [name of customer], a customer of your organization within the meaning of the Right to Financial Privacy Act of 1978.
This is to certify that the Commissioner of Internal Revenue has complied with the applicable provisions of section 1107 of the Act. Ten days have expired from the date of the service on [name of customer] or fourteen days from the date of mailing of the notice to [name of customer], and within such time he has not filed a sworn statement and Motion to Quash in the United States Tax Court, as required by the Act. Therefore, it is now proper for you to comply with the terms of the subpoena duces tecum and bring the financial records of [name of customer] to the hearing before the Tax Court in accordance with section 1103(b) of the Act.
			Sincerely,
			Area Counsel
		By:	________

Exhibit 35.11.1-99
Motion For Writ of Habeas Corpus Ad Testificandum

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Exhibit 35.11.1-100
Sample letter to Witness in Prison

[Letterhead]
[Name and address of petitioner or petitioner’s counsel]
	In re: [Petitioner’s name] v. Commissioner Docket No. [docket no.]
Dear [Name]:
As you are aware, your Tax Court case has recently been scheduled for trial on the [date] trial calendar in [city, state]. In order for you [or your client - substitute throughout if the letter is addressed to petitioner’s counsel] to testify during your trial, you must file a Motion for Writ of Habeas Corpus Ad Testificandum with the Tax Court requesting your release from prison. Your motion should state that your case has been scheduled on [date] trial calendar to be held in [city, state]; the reason why you need to be present at the trial; your complete name and prisoner identification number; the name and location of the prison; the name and address (and, if possible the phone number) of the warden of the prison; and any other information which might aid the court in securing your release from prison.
It is advisable that this motion be received in the Tax Court at least six weeks prior to the date of the calendar in order to allow the Tax Court sufficient time to make the necessary arrangements for your release, in the event your motion is granted by the Tax Court.
If you require any further information regarding this matter, please write or telephone me at [phone number].
		Sincerely,

Exhibit 35.11.1-101
Expert Witness Procurement Flow Chart

Expert Witness Procurement Flow Chart

	Atty/STA decides to hire and expert

	Atty/COTR prepare requisition package for review by manager

	Requisition sent to AAC for review/approval (and higher management approval if required due to cost or type of case)

	Requisition package sent to General Legal Services Public Contracts and Technology Law for review if legal issues are presented

	COTR sends requisition to F&M for funds approval

	After F&M grants funds approval, funds are committed on RTS by COTR

	COTR then transmits requisition package to Procurement, with notification to COTR

	Procurement issues purchase order or contract; sends to Counsel

Exhibit 35.11.1-102
Expert Witness Procurement - Billing and Related Processes

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Exhibit 35.11.1-103
Obtaining Testimony of a Witness in a Foreign Country: Application for a Letter Rogatory

APPLICATION FOR ISSUANCE OF A LETTER ROGATORY AUTHORIZING A FOREIGN DEPOSITION
RESPONDENT submits this application under Rules 81(a) and (e) (2) of the Tax Court's Rules of Practice and Procedure for a letter rogatory authorizing the respondent to take a foreign deposition of [name of deponent]. The [name of deponent] will be required to produce [describe documents or records], and will be propounded questions intended to authenticate the foreign documents [or, alternatively and only for purposes of authentication of foreign records of regularly conducted activity, will be requested to execute a certification form meeting the requirements of Rule 902(12) of the Federal Rules of Evidence.
IN SUPPORT THEREOF, respondent respectfully states:
[In numbered paragraphs, state briefly the nature of the case, the name and address of the proposed deponent, the scope of the examination, and why the foreign evidence is necessary (including unsuccessful attempts to obtain the information by administrative means)]
[State whether petitioner's counsel objects to the granting of the application]
WHEREFORE, it is prayed that this application be granted and that the letter rogatory submitted herewith be issued.

Exhibit 35.11.1-104
Obtaining Testimony of a Witness in a Foreign Country: Letter Rogatory

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Exhibit 35.11.1-105
Motion for Protective Order

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Exhibit 35.11.1-106
U.S. Tax Court Standing Pretrial Order

UNITED STATES TAX COURT
WASHINGTON, D.C. http://www.ustaxcourt.gov/
STANDING PRETRIAL ORDER

To the parties named in the Notice Setting Case For Trial to which this Order is attached:

The parties shall begin discussions as soon as practicable for purposes of settlement and/or preparation of a stipulation of facts. Valuation cases and reasonable compensation cases are generally susceptible of settlement, and the Court expects the patties to negotiate in good faith with this objective in mind. All minor issues should be settled so that the Court can focus on the issue(s) needing a Court decision.

If difficulties are encountered in communicating with another party, or in complying with this order, the affected party should promptly advise the Court in writing, with copy to each other party, or in a conference call among the parties and the trial judge.

Continuances will be granted only in exceptional circumstances. See Rule 133, Tax Court Rules of Practice and Procedure. (The Court's Rules are available at) Even joint motions for continuance will not routinely be granted. The Court may impose appropriate sanctions, including dismissal, for any unexcused failure to comply with this Order. See Rule 131(b). Such failure may also be considered in relation to sanctions against and disciplinary proceedings involving counsel. See Rule 202(a).

To facilitate an orderly and efficient disposition of all cases on the trial calendar, it is hereby

ORDERED that all facts shall be stipulated to the maximum extent possible. All documentary and written evidence shall be marked and stipulated in accordance with Rule 91(b), unless the evidence is to be used solely to impeach the credibility of a witness. Objections may be preserved in the stipulation. If a complete stipulation of facts is not ready for submission at the commencement of the trial or at such other time ordered by the Court, and if the Court determines that this is the result of either party's failure to fully cooperate in the preparation thereof, the Court may order sanctions against the uncooperative party. Any documents or materials which a party expects to utilize in the event of trial (except solely for impeachment), but which are not stipulated, shall be identified in writing and exchanged by the parties at least 14 days before the first day of the trial session. The Court may refuse to receive in evidence any document or material not so stipulated or exchanged, unless otherwise agreed by the parties or allowed by the Court for good cause shown. It is further

ORDERED that unless a basis of settlement has been reached, each party shall prepare a Pretrial Memorandum substantially in the form attached hereto, which shall indicate the current status of the case. Each party shall submit the Pretrial Memorandum directly to the undersigned and to the opposing party not less than 14 days before the first day of the trial session. It is further

ORDERED that witnesses shall be identified in the Pretrial Memorandum with a brief summary of the anticipated testimony of such witnesses. Witnesses who are not identified will not be permitted to testify at the trial without leave of the Court upon sufficient showing of cause. Unless otherwise permitted by the Court upon timely request, expert witnesses shall prepare a written report which shall be submitted directly to the undersigned and served upon each other party at least 30 days before the first day of the trial session. An expert witness's testimony may be excluded for failure to comply with this Order and the provisions of Rule 143(f). It is further

ORDERED that, where a basis of settlement has been reached, a stipulated decision shall be submitted to the Court prior to, or at the call of the calendar on, the first day of the trial session. Additional time for submitting a stipulated decision will be granted only where it is clear that settlement has been approved by all parties, and the parties shall be prepared to state for the record the basis of settlement and the reasons for delay. The Court will specify the date by which the stipulated decision and any related settlement documents will be due. It is further

ORDERED that all parties shall be prepared for trial at any time during the term of the trial session unless a specific date has been previously set by the Court. It is further

ORDERED that every pleading, motion, letter or other document (with the exception of posttrial briefs, see Rule 151(c)) submitted to the Court by any party subsequent to the date of the Notice Setting Case For Trial shall be served by the party upon every other party or counsel for a party and shall contain a certificate of service as specified in Rule 21(b).

Judge

Dated:

Exhibit 35.11.1-107
Pretrial Memorandum

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Exhibit 35.11.1-108
Letter Enclosing Settlement Documents

[letterhead]
[Name and address of petitioner(s)]
		In re: [Name] v. Commissioner Docket No. [docket no.]

Dear Mr./Mrs./Ms. [name]:

In order to finalize our settlement, we must file with the Tax Court a decision document that shows the amount of tax and additions to tax/penalties that you owe based on that settlement.

Enclosed are the following documents:

A decision document (original and two copies) that shows the amount that you owe;
A Statement of Account that shows the calculation of the amount owed and all the payments and other credits that are reflected on the records of the Internal Revenue Service for the tax year(s) at issue in your case;
A calculation of the estimated interest that you owe based on your settlement if you pay the entire amount of tax [additions to tax/penalties] and interest by [date]; and
Publication 594, which explains the collection process.

Please carefully review the Statement of Account, the interest computations and the decision document to make sure that you agree with them. It is important that they be correct because the United States Tax Court will usually not change its decision, even if there is a mistake, unless the Court is notified of the mistake within 30 days after the decision is accepted by the Court. If you believe that there are mistakes in our calculations of the amount you owe or in the decision, please telephone me as soon as possible.

If you agree with the calculations and the decision document, please sign the original and one copy of the decision document and return them to this office for filing with the Tax Court. The remaining copy as well as the Statement of Account and the calculation of interest are for your records. [Please note that because the title of the Tax Court case is under both of your names, both of you must sign the decision.] [The United States Tax Court has ordered the parties to file the decision by [date decision due with Court], so you should return the decision to us before that date so that we can file it with the court on time.]

Once the decision document is filed and entered by the Tax Court, the Internal Revenue Service will send you a bill for the amount you owe. [Because a joint return was filed, both spouses are jointly and severally liable for the tax, any additions to tax and penalties and the interest.] In case you want to pay the tax, [additions to tax/penalties] and interest before you receive the bill, you may do so. As previously noted, the interest calculations are estimates and only apply until [dates noted above]. A final computation will be made at the Service Center. The interest you owe will increase if full payment is not made by those dates. Also, interest will continue to run on the unpaid portions if you pay less than the total amount due.

If you decide to immediately pay some or all of the amount you owe, please mail a check to the [name and address of local Service Center]. The check should be made payable to the United States Treasury. In order to process the check and apply the payments appropriately, please include all of the following information with your check:

Your name(s) and address(es).
Your Social Security number(s).
The tax year(s) for which you are paying.
The type of tax due (for example, income tax, estate tax, excise tax).
The total amount of your payment. If you owe tax for more than one year, the Internal Revenue Service will also need to know how much you are paying for each year. You should also state how much of each year’s payment you are paying towards tax, [how much for the additions to tax,] and how much you are paying towards interest.
A copy of the decision document which you have signed.

Please be advised that you should not consider any agreement to settle this case final and binding until we have executed the decision documents and mailed them to the Tax Court for filing. If you have any questions about this matter, please let me know.



			Very truly yours,

			[Attorney’s name] Tax Court Bar #

Exhibit 35.11.1-109
Letter to Tax Court Judge Reporting Status of Settled Cases

[Letterhead]
[Date]
The Honorable [Name] Judge, United States Tax Court 400 Second Street, N.W. Washington, DC 20217
Re: [Name] v. Commissioner, Docket No. [docket no.]
Dear Judge [Name]:
This refers to the trial calendar in [city and state] on [date] at which you presided. At that trial calendar, this case was reported settled but the parties were unable to file settlement documents while the Court was in session.
The purpose of this letter is to advise that, as of this date, the parties to this case have been unable to submit settlement documents, the reason for the delay, and the estimated date when the settlement documents will be filed with the Court. [Examples are listed below.]
[Example 1] A recomputation is expected to be completed within two weeks. Decision documents will be forwarded shortly thereafter. It is expected that the signed decision documents will be forwarded to the Court within four weeks of this date.
[Example 2] Petitioners state that they have signed the decision documents and mailed them to us. We expect to forward them to the Court within ten days.
[Example 3] Complications have arisen in the recomputations. The petitioner and respondent are hopeful that stipulated decision documents will be filed within 30 days.
[Example 4] Stipulated decision documents signed by the petitioners have been received. They will be forwarded to the Court within 24 hours.
	Very truly yours,

	[Attorney]
cc: [petitioner or petitioner’s counsel] bcc: [Area Counsel]

Exhibit 35.11.1-110
Cases Involving a Complete Settlement or Concession Requiring a Report to the Joint Committee

This exhibit illustrates cases involving a complete settlement or concession, as distinguished from a partial settlement or concession, in which a report to the Joint Committee is required covering all the years shown before any settlement document is filed with the court.

Settlement of docketed years involving a tentative allowance of a refund or credit under I.R.C. § 6411 not previously reported to the Joint Committee and deficiencies resulting from the settlement:


Taxable Year	Kind of Tax	Previous Allowance, Sec, 6411	Deficiency	Net Overpayment for Year
[year]	Income	$ 1,800,000	$ 100,000	$ 1,700,000
	Interest assessed and paid	1,860,000	100,000	1,760,000
[year]	Income	450,000	120,000	330,000
[year]	Income	-0-	80,000	(80,000)

Aggregate net overpayment for report to Joint Committee				$ 2,070,000


Settlement of docketed years not involving a tentative allowance:
Taxable Year	Kind of Tax	Overpayment	Deficiency for Year	Net Overpayment
[year]	Income	$ 400,000		$ 400,000
[year]	Income	100,000	100,000	(100,000)
[year]	Income	1,800,000		1,800,000
[year]	Income		40,000	(40,000)
Aggregate net overpayment for all years for report to Joint Committee:				$ 2,060,000

Exhibit 35.11.1-111
Cases Involving a Complete Settlement Note Requiring Review by the Joint Committee

This exhibit illustrates cases involving a complete settlement, as distinguished from a partial settlement or concession, in which review by the Joint Committee is not required because the aggregate net overpayment for all years is less than the jurisdictional amount.

1. Settlement of docketed years involving a tentative allowance of a refund or credit under I.R.C. § 6411 not previously reported to the Joint Committee and deficiencies resulting from the settlement:
Taxable Year	Kind of Previous Allowance , Tax	Sec. 6411	Deficiency	Net Overpayment for Year
[year]	Income	$ 900,000	$ 300, 000	$ 600,000
[year]	Income	1,500,000	250,000	1,250,000
[year]	Income	200,000	-0-	200,000
[year]	Income	100,000	170,000	(70,000)
Aggregate net overpayment for all years				$ 1,980,000

2. Settlement of docketed years not involving a tentative allowance:
Taxable Year	Kind of Tax	Overpayment	Deficiency	Net Overpayment for Year
[year]	Income	$ 1,200,000*
	Fraud Penalty Assessed and Paid	140,000*
	Interest Assessed and Paid	20,000*
	Delinquency Penalty		$ 150,000
	Negligence Penalty		30,000
Total		$ 1,360,000	$ 180,000
				$ 1,180,000
[year]	Income		$ 160,000
	Fraud Penalty		30,000
Total			$ 190,000
				(190,000)
Aggregate net overpayment for all years				$ 990,000
*Paid after issuance of statutory notice

Exhibit 35.11.1-112
Method of Computing the Aggregate Minimum Net Overpayment

1. Report to Joint Committee required:
Taxable Year	Kind of Tax	Overpayment Attributable to Issues Settled or Conceded	Maximum Deficiency Which Remaining Issues Could Produce	Minimum Net Overpayment for Year
[year]	Income	$ 2,140,000	$ 40,000	$ 2,100,000
[year]	Income	160,000	20,000	140,000
Aggregate minimum net overpayment for report to Joint Committee				$ 2,240,000

2. Report to Joint Committee not required:
Taxable Year	Kind of Tax	Overpayment Attributable to Issues Settled or Conceded	Maximum Deficiency Which Remaining Issues Could Produce	Minimum Net Overpayment for Year
[year]	Income	$ 400,000	$ 280,000	$ 120,000
[year]	Income	1,020,000	160,000	860,000
Aggregate minimum net overpayment				$ 980,000

3. Report to Joint Committee required because the tentative allowances not previously been reported to the Joint Committee will cause an aggregate net overpayment in excess of the jurisdictional amount even if all issues in the Tax Court case are disposed of by trial or settlement favorable to the respondent:
Taxable Year	Kind of Tax	Previous Allowance, or Conceded	Maximum Potential Deficiency in Controversy	Minimum Overpayment (Maximum Deficiency) for Year
[year]	Income	$ 2,200,000	$ 100,000	$ 2,100,000
[year]	Income		80,000	(80,000)
Aggregate net overpayment for report to the Joint Committee				$ 2,020,000

Exhibit 35.11.1-113
Joint Committee Report

[letterhead]
	[initials] [name and telephone number]
The Chairperson Joint Committee on Taxation Attn: Senior Refund Counsel Room 3565 Internal Revenue Building 1111 Constitution Avenue, N.W. Washington D.C. 20224

Dear Chairperson:

As required by section 6405 of the Internal Revenue Code, the following refunds or credits of income tax owing to [case name] of [city, state] in Docket No. [docket number] are reported before entry of stipulation:


Taxable Year	Type of Tax	Section 6405(a) Refund
[year]	Income	$ 1,900,000
[year]	Income	1,300,000
		$ 3,200,000

Counsel’s proposed settlement of an issue relating to [description of issue] will cause a net aggregate overpayment in excess of the jurisdiction amount. The principal cause of the overpayments in [year] and [year 2] was [brief description of cause]. The years [years] are before the Tax Court. With respect to [year], there is a deficiency of $ [amount] and a section 6405(b) credit in the amount of $ [amount 2], for a net deficiency of $ [deficiency amount]. Accordingly, the section 6405(a) refund for purposes of the computation to determine if the threshold for Joint Committee jurisdiction is met is $ [amount]. Counsel’s proposed disposition is more fully explained in the attached Counsel Settlement Memorandum.

The taxable income and tax liability reported on the returns and the taxable income as finally determined are as follows:


Year	Taxable Income (Loss)	Tax Liability	Finally Determined Taxable Income (Loss) Prior To Allowance of NOLD
[year]	$ 65,000,000	$ 31,000,000	$ 60,000,000
[year]*	(3,000,000)	-0-	(2,500,000)

*Consolidated return.

Net operating loss deduction allowed:


	Year	Amount	Carryback From
	[year]	$ 1,200,000	[year]

Taxpayer History

The taxpayer was incorporated in [state] on [date], for [original business]. It has since expanded to [current business]. The taxpayer’s stock is publicly owned and listed on the New York Stock Exchange. The taxpayer has a subsidiary but did not file consolidated returns for [years].

The [year] return is a consolidated return and $ [amount] of the finally determined consolidated loss of $ [amount] is attributable to the taxpayer. The principal causes for the [year] loss were [description of causes].

The overpayments for [years] were caused by [describe cause of overpayments].

Prior Examination and Appeals History

The revenue agent made numerous adjustments for the years [years]. Most of these adjustments have been agreed to by the taxpayer at the examination level. However, no agreement was reached as to the issues concerning [description of issues]. Subsequently, a 30-day letter was issued by the Examination Division and the taxpayer filed a protest with respect to the two unagreed issues. The Revenue Agent’s Report, which sets forth both the agreed and unagreed adjustments for the years [years], was issued on [date].

The case was sent to the [city] Appeals office for consideration. As part of the appeals process, the issue concerning [describe] was resolved. However, no agreement was reached as to the issue concerning [describe]. Action by Appeals is more fully explained in the attached Appeals Transmittal Memorandum and Supporting Statement dated [date].

The overassessments are approved.


	Very truly yours,

	Area Counsel

Attachments:
Appeals Transmittal Memorandum and Supporting Statement
Appeals Audit Statement
Counsel Settlement Memorandum

______

Note: The name, symbols, and telephone number of the attorney preparing the report should be indicated. While the report is addressed to the Chairman, Joint Committee on Taxation, the envelope should be addressed to Senior Refund Counsel, Room 3565, Internal Revenue Service, 1111 Constitution Avenue, N .W., Washington, DC 20224.

Exhibit 35.11.1-114
Letter to the Joint Committee

U.S. DEPARTMENT OF JUSTICE TAX DIVISION
[identifying initials] [identifying case designation]
			[date]
The Honorable Chairperson Joint Committee on Taxation Room 1015 Longworth House Office Bldg. Washington, D.C. 20515
	Re:	[case name] Civil Action No. [docket number]
Dear Ms. Chairperson:
In accordance with the provisions of section 6405 of the Internal Revenue Code and the letter dated [date], from [name of Chief Counsel], Chief Counsel, Internal Revenue Service, there is transmitted herewith a copy of our letter of this date to Chief Counsel, Internal Revenue Service, and a copy of a Memorandum dated [date], in support of the proposed settlement, under the authority vested in the Attorney General under I.R.C. § 7122 and Executive Order 6166, in full settlement of all issues involved in the case of [case name], now pending in the United States District Court for the [district], Civil Action No. [docket number]. The proposed settlement would result in the refund of approximately $ [amount] in tax plus assessed interest paid, and statutory interest, for the years [years].
The period of 30 days during which the overassessment will be withheld from final settlement expires on [date].
			Very truly yours,
			[NAME] Assistant Attorney General Tax Division
			By:
			__________
			[NAME] Chief, Office of Review
Enclosures:
	1 cc letter to Chief Counsel 1 cc Supporting Memorandum dated [date]

Exhibit 35.11.1-115
Joint Motion for Voluntary Binding Arbitration

JOINT MOTION FOR VOLUNTARY BINDING ARBITRATION

THE PARTIES JOINTLY MOVE the Court to issue an order directing the parties to submit the issue of the valuation of oil, gas, and mineral (subsurface) rights to an agreed upon expert pursuant to the stipulation filed concurrently herewith.

IN SUPPORT THEREOF, the parties respectfully state:

1. The above entitled cases are currently calendared for trial at the trial session of [date], in [city, state].

2. The parties have prepared a Stipulation to be Bound by Findings of an Expert under supervision by the Court, with a view to reaching an agreement of the parties for entry of a decision in these cases.

3. The only issue to be submitted to the expert is a totally factual issue requiring the valuation of certain subsurface rights in land purchased from a partnership which includes the petitioners.

4. The parties hereby request the Court to issue an Order providing for Court supervision and appropriate instructions to the parties and to the expert.

5. Authority for this procedure is derived from T.C. Rule 124, providing for voluntary binding arbitration.

6. The parties attach hereto as Exhibit A, a proposed order covering this procedure for consideration by the Court.

WHEREFORE, it is prayed the parties motion be granted.

Exhibit 35.11.1-116
Joint Motion for Stipulation to be Bound by Findings of Arbitrator

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Exhibit 35.11.1-117
Joint Motion to Continue for Settlement Purposes

JOINT MOTION TO CONTINUE FOR SETTLEMENT PURPOSES

THE PARTIES JOINTLY MOVE, pursuant to the provisions of Rule 133 of the Tax Court's Rules of Practice and Procedure, that the Court remove the above-entitled case from the trial session of the Court scheduled to commence in [city, state], on [date], for the purposes of settlement pursuant to T.C. Rule 124.

IN SUPPORT THEREOF, the parties respectfully inform the Court, that on [date], the parties filed a joint motion for voluntary binding arbitration pursuant to the provisions of T.C. Rule 124.

WHEREFORE, it is prayed that this motion be granted.

Exhibit 35.11.1-118
Model Agreement to Mediate

AGREEMENT TO MEDIATE

1. The Mediation Process. This mediation is intended to help [name of taxpayer] and the Internal Revenue Service (the PARTIES) reach their own negotiated settlement of the issues to be mediated. See (2) below for the participants in the mediation process. To accomplish this goal, the mediator will act as a facilitator, assist in defining the issues and promote settlement negotiations between the PARTIES. The mediator will inform and discuss with the PARTIES the rules and procedures pertaining to the mediation process. The mediator will not have settlement authority and will not render a decision regarding any issue in dispute. The PARTIES WILL CONTINUE TO HAVE SETTLEMENT AUTHORITY FOR ALL ISSUES CONSIDERED UNDER THE MEDIATION PROCESS.

2. Nature of Process, Withdrawal. The mediation process is optional. The participants in the mediation session from [name of taxpayer], will be [name], [title]; and from the Office of Chief Counsel, will be [name and title]. The PARTIES must have participants attending the mediation session with decisionmaking authority, or such persons should be available by telephone. Either party may withdraw from the mediation process at any time prior to reaching a settlement of the issues to be mediated by notifying the other party and the mediator in writing.

Each PARTY:

may involve other appropriate persons in the mediation;
must notify the mediator and the other PARTY two weeks before the mediation session regarding participants on their mediation team; and
may withdraw from the process at any time prior to reaching a settlement of the issues to be mediated by notifying the other PARTY and the mediator in writing.

3. Selection of Mediator, Costs. The PARTIES, by mutual agreement, will select a mediator. The mediator may be a non-IRS individual or an Appeals representative, with previous mediation training or experience. Co-mediators can also be selected. A mediator shall have no official, financial, or personal conflict of interest with respect to the PARTIES, unless such interest is fully disclosed in writing to the parties, and they agree that the mediator may serve. The costs of a non-IRS mediator or co-mediator will be shared equally by the PARTIES, subject to applicable rules and regulations for Government procurement. If an Appeals mediator or co-mediator is selected, the IRS will pay the expenses associated with the mediator (or co-mediator). Due to the inherent conflict that results because the Appeals mediator is an employee of the IRS, Appeals will provide to the taxpayer a statement confirming the employee’s proposed service as a mediator, that the person is a current employee of the IRS and that a conflict results from that mediator’s continued status as an IRS employee.

4. Issues to be Mediated. The mediation session will encompass the following items at issue in the Tax Court petition filed in [Name of petitioner] v. Commissioner, Docket No. [docket no.].

[issue #1]
[issue #2]

5. Submission of Materials. Each PARTY will present to the mediator a separate written summation not to exceed 20 pages (exclusive of exhibits consisting of pre-existing documents and reports) regarding the items in issue. The mediator will have the right to ask either PARTY for additional information before the mediation session if deemed necessary for a full understanding of the issues to be mediated. A copy of the information a PARTY gives to the mediator will be provided simultaneously to the other PARTY.

6. Proposed Schedule
Below is a schedule which will be followed by the PARTIES in preparation for the mediation process:
	Date for selection of mediator:	By month, day, year
	Date for submission of materials to mediator and other party:	A date which is two weeks before the date of the mediation session
	Date for submission of participant’s list to mediator and other party:	A date which is two weeks before the date of the mediation session
	Mediation session:	By month, day, year

.

7. Place of Mediation: The PARTIES should attempt to select a site near [name of taxpayer]’s office or an Internal Revenue Service Counsel office.

8. Confidentiality: The mediation process will be confidential. [name of taxpayer] acknowledges that the Mediator and the other persons invited by the PARTIES to participate in the mediation, will have access to all of [name of taxpayer]’s return or return information pertaining to the issues being mediated pursuant to I.R.C.§§ 6103(b), 6103(c) and 6103(n) and the regulations thereunder. (See attached Consent to and Acknowledgment of Disclosure of Return and Return Information.) Service employees involved in any way in the mediation process, and any person under contract to the Service that the Service invites to participate, will be subject to the confidentiality and disclosure provisions of the Internal Revenue Code, including I.R.C.§§ 6103, 7213 and 7431. IRS employees, [name of taxpayer], the outside mediator, and persons invited to participate by the PARTIES in the mediation shall not voluntarily, or through discovery or compulsory process, disclose any information regarding the mediation process or any communication made during the mediation process, including the settlement terms.

9. I.R.C. § 7214(a)(8) Disclosure: The PARTIES to this agreement acknowledge that Service employees involved in this mediation are bound by the I.R.C. § 7214(a)(8) disclosure requirements concerning violations of any revenue law.

10. No Record. There will be no stenographic record or tape recording of the mediation process.

11. Ex Parte Contacts Prohibited. There will be no ex-parte contacts with the mediator outside the mediation session.

12. Stipulation of Settled Issues or Decision Document . If the mediation process enables the PARTIES to reach an agreement on the issues, Counsel will draft a stipulation of settled issues or a decision document for the PARTIES’ signature and submission to the Tax Court. If the PARTIES cannot reach agreement on the issues being mediated, the PARTIES will prepare for trial as normal.

13. Precedential Use: A settlement reached by the PARTIES through mediation shall not serve as an estoppel in any other proceeding. Such settlement may not be considered in any factually unrelated proceeding and may not be used as precedent.

NAME OF TAXPAYER	INTERNAL REVENUE SERVICE
By:________	By: ________ [Title]
Date:________	Date:________

Exhibit 35.11.1-119
Model Mediation Participants List

Case Name:________

Submitted by:________

Date:________

All participants who will attend the mediation on behalf of [name of party], including witnesses, consultants, and attorneys, are listed below. This form must be sent to the other PARTY and to the mediator two weeks before the mediation session.


NAME	AFFILIATION	ADDRESS

Exhibit 35.11.1-120
Motion for Substitution of Exhibits

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Exhibit 35.11.1-121
Motion to Withdraw Exhibit for Purposes of Copying

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Exhibit 35.11.1-122
Notice of Intent Not to File Reply Brief

NOTICE OF INTENT NOT TO FILE REPLY BRIEF
RESPONDENT HEREBY NOTIFIES the Court of his intention not to file a reply brief in the above-captioned case, for the reason that respondent’s opening brief adequately addresses the relevant factual and legal aspects of this case.

Exhibit 35.11.1-123
Example of Brief Cover Sheet

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Exhibit 35.11.1-124
Joint Motion to Correct Record on Appeal

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Exhibit 35.11.1-125
Tabular Form of Decision: Several Years

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Exhibit 35.11.1-126
Tabular Form of Decision: Multiple Petitioners

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Exhibit 35.11.1-127
Paragraph Form of Decision: Tax and Penalty

DECISION
Pursuant to agreement of the parties in this case, it is
ORDERED and DECIDED: That there are deficiencies in income taxes due from the petitioner for the taxable years [years] in the amounts of $ [amount] and $ [amount 2], respectively; and
That there is no addition to the tax due from the petitioner for the taxable year [year 1], under the provisions of I.R.C. § 6651 (a) (1); and
That there is an addition to the tax due from the petitioner for the taxable year [year 2], under the provisions of I.R.C. § 6651 (a) (1), in the amount of $ [amount].
	Judge.
Entered:
⋆ ⋆ ⋆ ⋆ ⋆
It is stipulated that the Court may enter the foregoing decision.
It is further stipulated that interest will be assessed as provided by law on the deficiencies and additions to tax due from petitioner.
It is further stipulated that, effective upon the entry of the decision by the Court, petitioner waives the restriction contained in I.R.C. § 6213(a) prohibiting assessment and collection of the deficiencies and additions to tax (plus statutory interest) until the decision of the Tax Court has become final.

Exhibit 35.11.1-128
Claim For Increased Deficiency

DECISION
Pursuant to agreement of the parties in this case, it is
ORDERED and DECIDED: That there are deficiencies in income taxes due from the petitioner for the taxable years [year 1] and [year 2] in the amounts of $ [amount 1] and $ [amount 2], respectively.
	Judge.
Entered:
⋆ ⋆ ⋆ ⋆ ⋆
It is stipulated that the Court may enter the foregoing decision.
It is further stipulated that respondent claims an increased deficiencies in income tax for the taxable year [year 1] in the amount of $ [increased amount], pursuant to the provisions of I.R.C. § 6214(a).
It is further stipulated that interest will be assessed as provided by law on the deficiency(ies) in tax, addition(s) to tax, and penalty(ies) due from petitioner(s) .
It is further stipulated that, effective upon the entry of the decision by the Court, petitioner waives the restriction contained in I.R.C. § 6213(a) prohibiting assessment and collection of the deficiency (plus statutory interest) until the decision of the Tax Court has become final.

Exhibit 35.11.1-129
Deficiency in Income Tax (Simple Stipulated Decision)

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Exhibit 35.11.1-130
Overpayment Based on Claim: Return Filed Within Period as Extended

STIPULATION
It is hereby stipulated that the following statement shows the petitioner's income tax liability for the taxable year [year]:
Tax assessed and paid		$ 5,000.00
Payments:
[date]	$ 3,000.00
[date]	$ 1,000.00
[date]	$ 1,000.00
Total payments	$ 5,000.00
Tax liability		$ 4,0000.00
Overpayment		$ 1,0000.00

I.R.C. §§ 6511(b)(2) and 6512(b)(3)(C)
Return filed, [date], pursuant to six-month extension granted for filing the return from [date]
Claim filed [date]
No agreements executed
Deficiency notice mailed [date]


	[NAME OF CHIEF COUNSEL] Chief Counsel Internal Revenue Service
________________ Counsel for Petitioner [Name and address]	By:________________ [name]
Date:________________	Date:________________


DECISION
Pursuant to the stipulation of the parties filed in the above-entitled case, and incorporating herein the facts stipulated by the parties as the findings of the Court, it is
ORDERED and DECIDED: That there is an overpayment in income tax for the taxable year [date] in the amount of $1,000.00, which amount was paid on [date] , and for which amount a claim for refund was filed on [date] , which was within the period provided by I.R.C. § 6511(b)(2), and which claim had not been disallowed before the date of the mailing of the notice of deficiency.
	Judge.
Entered:
* * * * *
It is hereby stipulated that the Court may enter the foregoing decision in the above-entitled case in accordance with the stipulation of the parties submitted herewith.
	[NAME OF CHIEF COUNSEL] Chief Counsel Internal Revenue Service
________________ Counsel for Petitioner [Name and address]	By:________________ [Name]
Date:________________	Date:________________

Exhibit 35.11.1-131
Overpayment Based on Claim: Different Years and Different Bases for Overpayment

STIPULATION
It is hereby stipulated that the following statement shows the petitioner's income tax liabilities for the taxable years [years]:
[year]
Net tax assessed and paid				$ 5,300.00
	Payments:
	[date]	$ 400.00
	[date] statutory date	$ 2,000.00
	[date]	$ 2,200.00
	[date]	$ 1,200.00
	Total payments		$ 5,800.00
	Less: Allowance, [date]	$ 500.00
	Net payment		$ 5,300.00
Tax Liability				$ 4,000.00
Overpayment				$ 1,300.00

I.R.C. §§ 6511(b)(2) and 6512(b)(3)(B)
Return filed [date]
No claim filed
No agreement executed
Deficiency notice mailed [date]

[year 2]
Tax assessed and paid				$ 6,000.00
	Payments:
	[date]	$ 1,200.00
	[date]	$ 1,200.00
	[date]	$ 1,200.00
	[date]	$ 1,200.00
	[date]	$ 1,200.00
	Total payments		$ 6,000.00
Tax Liability				$ 5,200.00
Overpayment				$ 800.00

I.R.C. §§ 6512(b)(3)(A)
Return filed [date]
No claim filed
No agreement executed
Deficiency notice mailed [date]

DECISION
Pursuant to the stipulation of the parties filed in the above-entitled case, and incorporating herein the facts stipulated by the parties as the findings of the Court, it is
ORDERED and DECIDED: That there is an overpayment in income tax for the taxable year [year] in the amount of $1,300.00, which amount was paid: $100.00 on [date], and $1,200.00 on [date]; and for which amount a claim for refund could have been filed, under the provisions of I.R.C. § 6511(c), on [date], the date of the mailing of the notice of deficiency;
That there is an overpayment in income tax for the taxable year [year] in the amount of $800.00, which amount was paid after the mailing of the notice of deficiency.
	Judge.
Entered:
* * * * *
It is hereby stipulated that the Court may enter the foregoing decision in the above-entitled case in accordance with the stipulation of the parties submitted herewith.

Exhibit 35.11.1-132
Overpayment Based on Claim: Same Year and Different Bases of Overpayment

STIPULATION
It is hereby stipulated that the following statement shows the petitioner’s income tax liability for the taxable year [year] :
[year]
Tax assessed and paid				$ 175,000.00
	Payments:
	[date]	$ 50,000.00
	[date]	$ 25,000.00
	[date]	$ 25,000.00
	[date]	$ 75,000.00
	Total payments		$ 175,000.00
Tax Liability				$ 70,000.00
Overpayment				$ 105,000.00

I.R.C. §§ 6511(b)(2) and 6512(b)(3)(A), (B) & (C)
Return filed [date]
Claim filed [date]
No agreements executed
Deficiency notice mailed [date]

DECISION
Pursuant to the stipulation of the parties filed in the above-entitled case, and incorporating herein the facts stipulated by the parties as the findings of the Court, it is
ORDERED and DECIDED: That there is an overpayment in income tax for the taxable year [year] in the amount of $105,000, of which amount $75,000 was paid after the mailing of the notice of deficiency; $25,000 was paid on [date] for which amount claim for refund was filed on [date], which was within the period provided by I.R.C. § 6511(b) (2), and which claim had not been disallowed before the date of the mailing of the notice of deficiency; and $5,000 was paid on [date], for which amount a claim for refund could have been filed, under the provisions of I.R.C. § 6511(b)(2), on [date], the date of the mailing of the notice of deficiency.
	Judge.
Entered:
* * * * *
It is hereby stipulated that the Court may enter the foregoing decision in the above-entitled case in accordance with the stipulation of the parties submitted herewith.

Exhibit 35.11.1-133
Overpayment Based on Claim: Jeopardy Assessment - Tax and Penalty

STIPULATION
It is hereby stipulated that the following statement shows the petitioner’s income tax liability for the taxable year [year]:
Net tax assessed and paid				$ 7,500.00
	Payments:
	[date]	$ 150.00
	[date]	$ 400.00
	[date] (jeopardy assessment	$ 7,000.00
	Total payments		$ 7,550.00
	Less: Allowance, [date]	$ 50.00
	Net payment		$ 7,500.00
Tax liability				$ 6,500.00
Overpayment				$ 1,000.00
It is further stipulated that the following statement shows the petitioner’s liability for addition to the tax under I.R.C. § 6662(d) for the taxable year [year]:
Addition to tax paid, [date] (jeopardy assessment)			$ 3,500.00
Liability for addition to the tax				$ 3,000.00
Overpayment				$ 500.00

I.R.C. § 6512(b)(3)(A)
Return filed [date]
No claim filed
No agreements executed
Deficiency notice mailed [date]

DECISION
Pursuant to the stipulation of the parties filed in the above-entitled case, and incorporating herein the facts stipulated by the parties as the findings of the Court, it is
ORDERED AND DECIDED: That there is an overpayment in income tax for the taxable year [year] in the amount of $1,000.00, and an overpayment in addition to the tax under the provisions of I.R.C. § 6662(d) in the amount of $500.00, both of which amounts were paid after the mailing of the notice of deficiency.
	Judge.
Entered:
* * * * *
It is hereby stipulated that the Court may enter the foregoing decision in the above-entitled case in accordance with the stipulation of the parties submitted herewith.

Exhibit 35.11.1-134
Overpayment Based on Claim: Gift Tax

STIPULATION
It is hereby stipulated that the following statement shows the petitioner’s gift tax liability for the calendar year [year]:
	Tax assessed and paid, [date]	$ 5,000.00
	Tax liability	$ 4,500.00
	Overpayment	$ 500.00
I.R.C. §§ 6511(b)(2) and 6512(b)(3)(B) Return filed [date] No claim filed Deficiency notice mailed [date]
DECISION
Pursuant to the stipulation of the parties filed in the above-entitled case, and incorporating herein the facts stipulated by the parties as the findings of the Court, it is
ORDERED and DECIDED: That there is an overpayment in gift tax for the calendar year [year] in the amount of $500.00, which amount was paid on [date], and for which amount a claim for refund could have been filed, under the provisions of I.R.C. § 6511(b)(2), on [date], the date of the mailing of the notice of deficiency.
		Judge.
Entered:
* * * * *
It is hereby stipulated that the Court may enter the foregoing decision in accordance with the stipulation of the parties submitted herewith.

Exhibit 35.11.1-135
Overpayment Based on Claim: Estate Tax

STIPULATION
It is hereby stipulated that the following statement shows the petitioner’s estate tax liability:
Tax assessed and paid				$ 20,000.00
	Payments:
	[date]	$ 500.00
	[date]	$ 20,000.00
	Total payments		$ 20,500.00
Tax liability				$ 20,000.00
Overpayment				$ 500.00

I.R.C. §§ 6511(b)(2) and 6512(b)(3)(B)
Return filed [date]
No claim filed.
Deficiency notice mailed [date]

It is further stipulated that the petitioner may claim credit for State estate, inheritance, legacy, or succession taxes, and may present to the Internal Revenue Service proof of such payment within the statutory period.

DECISION
Pursuant to the stipulation of the parties filed in the above-entitled case, and incorporating herein the facts stipulated by the parties as the findings of the Court, it is
ORDERED and DECIDED: That there is an overpayment in estate tax in the amount of $500.00, which amount was paid on [date], and for which amount a claim for refund could have been filed, under the provisions of I.R.C. § 6511(b) (2), on [date], the date of the mailing of the notice of deficiency.
	Judge.
Entered:
* * * * *
It is hereby stipulated that the Court may enter the foregoing decision in the above entitled case in accordance with the stipulation of the parties submitted herewith.

Exhibit 35.11.1-136
Overpayment Due to Credit for State Inheritance Taxes: Refund Suit or Claim

STIPULATION
It is hereby stipulated that the following statement shows the petitioner’s net estate tax liability:
Tax assessed and paid				$ 1,000.000.00
	Payments:
	[date]	$ 100,000.00
	[date]	$ 1,000,000.00
	Total payments		$ 1,100,000.00
Net tax liability (after credit for state inheritance taxes)				$ 1,005,000.00
Overpayment (by reason of credit for state inheritance taxes)				$ 95,000.00

I.R.C. §§ 2011(c), 6511(b)(2), 6512(b)(3)(C), and 6532
Return filed [date]
Claim filed [date]
Suit for refund commenced [date]
Deficiency notice mailed [date]
Petition filed [date]

DECISION
Pursuant to the stipulation of the parties filed in the above-entitled case, and incorporating herein the facts stipulated by the parties as the findings of the Court, it is
ORDERED and DECIDED: That there is an overpayment in estate tax in the amount of $95,000.00 which amount was paid on [date], and for which amount a claim for refund was filed [date], which was within the period provided by I.R.C. § 6511(b) (2), and in respect of which claim a suit for refund had been commenced before the mailing of the notice of deficiency and within the period specified in I.R.C. § 6532, and which amount includes credit for State inheritance taxes, claim for which was filed within the period provided by I.R.C. § 2011(c).
	Judge.
Entered:
* * * * *
It is hereby stipulated that the Court may enter the foregoing decision in the above-entitled case in accordance with the stipulation of the parties submitted herewith.

Exhibit 35.11.1-137
Overpayment by Transferee

STIPULATION
It is hereby stipulated that the following statement shows the petitioner’s liability as transferee of assets of [name and location], transferor, with respect to the income tax liability of the transferor for the taxable year [year]:
Transferee tax assessed against, and paid by petitioner				$ 1,200.00
	Payments:
	[date]	$ 600.00
	[date]	$ 600.00
Total payments	Total payments		$ 1,200.00
Tax liability of transferor				$ 1,000.00
Overpayment due petitioner as transferee				$ 200.00
I.R.C. § 6512(b)(3)(A) No claim filed Liability notice mailed [date]
It is further stipulated that the following statement shows the petitioner’s liability for interest as provided by law as transferee of assets of [name and location], transferor, with respect to the income tax liability of the transferor for the taxable year [year]:


Transferee interest assessed against, and paid by petitioner
Payments:
	[date]	$ 60.00
	[date]	$ 30.00
Total payments			$ 90.00
Liability for interest as transferee			$ 70.00
Overpayment			$ 20.00

I.R.C. § 6512(b)(3)(A)
No claim filed
Liability notice mailed [date]


DECISION
Pursuant to the stipulation of the parties filed in the above-entitled case, and incorporating herein the facts stipulated by the parties as the findings of the Court, it is
ORDERED and DECIDED: That there is an overpayment of transferee liability in the amount of $200.00 and an overpayment of transferee interest in the amount of $20.00, both of which amounts were paid after the mailing of the notice of liability, and which amounts are with respect to the income tax liability of the petitioner as transferee of [name and location], transferor, for the taxable year [year]
	Judge.
Entered:
* * * * *
It is hereby stipulated that the Court may enter the foregoing decision in the above-entitled cases in accordance with the stipulation of the parties submitted herewith.

Exhibit 35.11.1-138
Overpayment from Estimated Tax Payments or Tax Withheld: Return as a Claim — Deficiency and Overpayment for Same Year

STIPULATION
It is hereby stipulated that the following statement shows the petitioner’s income tax liabilities for the taxable years [year 1] and [year 2]:
[year 1]
	Tax paid			$ 1,000.00
	Payments:
		[statutory date]	$ 1,000.00
		[date]	300.00
	Total payments		$ 1,300.00
	Tax liability			$ 1,000.00
	Overpayment			$ 300.00

I.R.C. §§ 6512(b)(3)(A) and 6511(b)(2)
Return filed [date]
No claim filed
No agreements executed
Deficiency notice mailed [date]

[year 2]
	Tax liability	$ 5,000.00
	Tax liability reported on return	4,500.00
	Statutory deficiency	$ 500.00
	Tax paid, [statutory date]	$ 6,000.00
	Tax liability	5,000.00
	Overpayment	$ 1,000.00

I.R.C. §§ 6512(b)(3)(C) and 6511(b)(2),
Return filed [date]
Claim (in return) filed [date] (statutory date)
No agreements executed
Deficiency notice mailed [date]

It is further stipulated that, effective upon the entry of the Court’s decision, petitioner waives the restrictions, if any, contained in I.R.C. § 6213(a) on the assessment and collection of the deficiency, plus statutory interest.

It is further stipulated that interest will be assessed as provided by law on the deficiency(ies) in tax, addition(s) to tax, and penalty(ies) due from petitioner(s).

DECISION
Pursuant to the stipulation of the parties filed in the above-entitled case, and incorporating herein the facts stipulated by the parties as the findings of the Court, it is
ORDERED and DECIDED: That there is an overpayment in income tax for the taxable year [year 1] in the amount of $ [amount], which amount was paid within three years before the mailing of the notice of deficiency, and which notice of deficiency was mailed within three years from the date of the filing of the return; and
That there is a statutory deficiency in income tax due from the petitioner for the taxable year [year 2], in the amount of $ [amount 2], and that there is an overpayment in income tax for the taxable year [year 3] in the amount of $[amount 3], which amount was paid on [date], and for which amount claim for refund was filed on [date], which was within the period provided by I.R.C. § 6511(b) (2), and which claim had not been disallowed before the date of the mailing of the notice of deficiency.
	Judge.
Entered:
* * * * *
It is hereby stipulated that the Court may enter the foregoing decision in the above-entitled case in accordance with the stipulation of the parties submitted herewith.

Exhibit 35.11.1-139
Overpayment Resulting From Application of the Earned Income Tax Credit: Previous Assessment

STIPULATION
It is hereby stipulated that the following statement shows the petitioner’s income tax liability for the taxable year [year]:
	Payments:
	[date] (earned income credit)	$ 2,300.00
	Tax liability (previously assessed)	$ 1,500.00
	Deficiency to be assessed:	-0-
	Overpayment	$ 800.00

I.R.C. §§ 6512 (b)(3)(C) and 6511(b)(2)
Return filed [date]
Claim (in return) filed [date]
Deficiency notice mailed [date]

DECISION
Pursuant to the stipulation of the parties in this case, and incorporating herein the facts stipulated by the parties as the findings of the Court, it is
ORDERED AND DECIDED:
That there is no deficiency in income tax due from the petitioner for the taxable year [year]; and
That there is an overpayment due to the petitioner for the taxable year [year] in the amount of $ [amount], which amount was paid on [date], and for which a claim was filed on [date 2], which was within the period provided under I.R.C. § 6511(b) (2), and which claim was not disallowed before the mailing of the notice of deficiency.
	Judge.
Entered:
* * * * *
It is hereby stipulated that the Court may enter the foregoing decision in accordance with the stipulation of the parties submitted herewith.

Exhibit 35.11.1-140
Overpayment From Application of EITC Plus Withholding

STIPULATION
It is hereby stipulated that the following statement shows the petitioner’s income tax liability for the taxable year [year]:
	Payments:
		[date] (earned income credit)	$ 3,000.00
		[date] (withholding)	100.00
	Total payments:		$ 3,100.00
	Tax liability (previously assessed)		-0-
	Deficiency to be assessed:		-0-
	Overpayment		$ 3,100.00

I.R.C. §§ 6512 (b)(3)(C) and 6511(b)(2)
Return filed [date]
Claim (in return) filed [date]
Deficiency notice mailed [date]

DECISION
Pursuant to the stipulation of the parties in this case, and incorporating herein the facts stipulated by the parties as the findings of the Court, it is
ORDERED AND DECIDED:
That there is no deficiency in income tax due from the petitioner for the taxable year [year]; and
That there is an overpayment due to the petitioner for the taxable year [year] in the amount of $ [amount], which amount was paid on [date], and for which a claim was filed on [date], which was within the period provided under I.R.C. § 6511(b) (2), and which claim was not disallowed before the mailing of the notice of deficiency.
	Judge.
Entered:
* * * * *
It is hereby stipulated that the Court may enter the foregoing decision in accordance with the stipulation of the parties submitted herewith.

Exhibit 35.11.1-141
Undisputed Overpayment Refunded Pending Appeal Under RRA § 3463 (lRC §§ 651 2(b)(1), 6213(a))

STIPULATION
It is hereby stipulated that the following statement shows the petitioner’s income tax liability for the taxable year [year]:
	Net income tax assessed:			$ 12,000.00
	Payment:
		[date]	$ 12,000.00
	Income tax liability:			$ 16,000.00
	Deficiency in income tax:			(4,000.00)
	Negligence penalty assessed:			3,000.00
	Payment:
		[date]	3,000.00
	Liability for negligence penalty:			0.00
	Overpayment of negligence penalty:			$ 3,000.00
It is further stipulated that the overpayment of the negligence penalty was not disputed during the appeal of this case and was refunded to the petitioner on [date], pursuant to I.R.C. § 6512(b)(1).

DECISION
Pursuant to the stipulation of the parties filed in the above-entitled case, and incorporating herein the facts stipulated by the parties as the findings of the Court, it is
ORDERED and DECIDED: That for the taxable year [year] there is a deficiency in income tax in the amount of $ [amount] and an overpayment for the negligence penalty in the amount of $ [amount 1]
	Judge.
Entered
* * * * *

Exhibit 35.11.1-142
Interim Assessments: No Deficiency to Be Assessed or to Be Paid

DECISION
Pursuant to agreement of the parties in this case, it is
ORDERED and DECIDED: That the deficiencies in income taxes for the taxable years [year 1] and [year 2] in the amounts of $ [amount] and $ [amount 2], respectively, have been assessed and paid since the mailing of the notice of deficiency; and
That there are now no deficiencies in income taxes due from the petitioner for the taxable years [year 1] and [year 2] .
	Judge.
Entered:
⋆ ⋆ ⋆ ⋆ ⋆
It is stipulated that the Court may enter the foregoing decision.

Exhibit 35.11.1-143
Interim Assessments: Deficiency to Be Assessed or to Be Paid

DECISION
Pursuant to agreement of the parties in this case, it is
ORDERED and DECIDED: That the following statement shows the petitioner’s income tax liabilities for the taxable years [year 1] and [year 2]:
[year 1]
Deficiency, without taking into consideration the assessment subsequent to the mailing of the deficiency notice on [date]:			$ 10,000.00
Assessment, [date]:	Paid Not paid	$ 5,000.00 3,750.00	8,750.00
Deficiency (to be assessed):			$ 1,250.00
[year 2]
Deficiency, without taking into consideration the assessment subsequent to the mailing of the deficiency notice on [date]:			$ 3,450.00
Assessment, [date] (paid)			3,450.00
Deficiency (to be assessed)			None

	Judge.
Entered:
* * * * *
It is further stipulated that, effective upon the entry of this decision by the Court, petitioner waives the restriction contained in I.R.C. § 6213(a) prohibiting assessment and collection of the deficiency and unpaid prior assessment (plus statutory interest) until the decision of the Tax Court has become final.

*Note:* See Exhibit 35.11.1-148 and Exhibit 35.11.1-149 with respect to jeopardy assessments and the notes thereon, particularly if there is any question as to the amount of the subsequent assessment or whether such assessment has been paid; also for use of jeopardy assessment forms, with modifications, for interim assessment cases.

Exhibit 35.11.1-144
Interim Payment: Deficiency to Be Assessed

DECISION
Pursuant to agreement of the parties in this case, it is
ORDERED AND DECIDED: That the following statement shows the petitioner’s income tax liabilities for the taxable years [year 1] and [year 2]:
[year 1]
Tax liability	$ 11,450.00
Tax assessed and paid [date]:	7,450.00
Deficiency to be assessed:	$ 4,000.00
Tax paid [date] (paid after mailing of statutory notice, but not assessed)	4,000.00
Unpaid deficiency	None
[year 2]
Tax liability	$ 4,600.00
Tax assessed and paid [date]:	1,000.00
Deficiency to be assessed:	$ 3,600.00
Tax paid [date] (paid after mailing of statutory notice, but not assessed)	2,000.00
Unpaid deficiency:	$ 1,600.00

	Judge.
Entered:
* * * * *
It is stipulated that the Court may enter the foregoing decision. It is further stipulated that, effective upon entry of this decision by the Court, petitioner waives the restriction contained in I.R.C. § 6213(a) prohibiting assessment and collection of the deficiency (plus statutory interest) until the decision has become final.

Exhibit 35.11.1-145
Advance Payment: Fully Paid - Unassessed Payment

DECISION
Pursuant to agreement of the parties in this case, it is
ORDERED and DECIDED: That there is a deficiency in income tax due from the petitioners for the taxable year [year] in the amount of $ [amount] .
	Judge.
Entered:
⋆ ⋆ ⋆ ⋆ ⋆
It is stipulated that the Court may enter the foregoing decision.
It is further stipulated that petitioners made an advance payment of tax on the determined deficiency for the taxable year [year] in the amount of $ [amount] on [date].
It is further stipulated that effective upon the entry of this decision by the Court, petitioner waives the restriction contained in I.R.C. § 6213(a) prohibiting assessment and collection of the deficiency (plus statutory interest) until the decision of the Tax Court has become final.

Exhibit 35.11.1-146
Unassessed Payments

STIPULATION
It is hereby stipulated that the following statement shows the petitioner’s income tax liability for the taxable year [year]:
	Tax liability		$ 145,000.00
	Tax assessed and paid:
		[date]	100,000.00
	Deficiency (to be assessed)		$ 45,000.00
	Tax paid, [date] (paid after mailing of statutory notice, but not assessed)		$ 50,000.00
	Overpayment		$ 5,000.00

I.R.C. §§ 6512(b)(3)(A) and 6511(b)(2)
Return filed [date]
No claim filed
No agreements executed
Deficiency notice mailed [date]

DECISION
Pursuant to the stipulation of the parties filed in the above-entitled case, and incorporating herein the facts stipulated by the parties as the findings of the Court, it is
ORDERED and DECIDED: That there is a deficiency in income tax for the taxable year [year] in the amount of $ [amount], which amount was paid after the mailing of the notice of deficiency and an overpayment for the year [year] in the amount of $ [amount 2].
	Judge.
Entered:
* * * * *
It is hereby stipulated that the Court may enter the foregoing decision in the above-entitled case in accordance with the stipulation of the parties submitted herewith.
It is further stipulated that, effective upon the entry of the decision by the Court, petitioner waives the restriction contained in I.R.C. § 6213(a) prohibiting assessment of the deficiency (plus statutory interest) until the decision of the Tax Court has become final.

Exhibit 35.11.1-147
Jeopardy Assessments: Paragraph Form of Decision

DECISION
Pursuant to agreement of the parties in this case, it is
ORDERED and DECIDED: That there are deficiencies in income taxes due from the petitioner for the taxable years [year 1] and [year 2] in the amounts of $ [amount 1] and $ [amount 2], respectively, without taking into consideration the jeopardy assessment made on [date];
That there is no addition to the tax due from the petitioner for the taxable year [year 1], under the provisions of I.R.C. § 6663(a), without taking into consideration the jeopardy assessment made on [date]; and
That there is an addition to the tax due from the petitioner for the taxable year [year 2], under the provisions of I.R.C. § 6663(a) in the amount of $ [amount], without taking into consideration the jeopardy assessment made on [date].
	Judge.
Entered:
⋆ ⋆ ⋆ ⋆ ⋆
It is stipulated that the Court may enter the foregoing decision.
It is further stipulated that, effective upon the entry of this decision by the Court, petitioner waives the restriction contained in I.R.C. § 6213(a) prohibiting collection of the deficiencies in taxes, additions to the tax, and unpaid prior assessment (plus statutory interest) until the decision of the Tax Court has become final.

______

Note:

No waiver of assessment is necessary because tax and penalty have already been jeopardy assessed.

Exhibit 35.11.1-148
Jeopardy Assessments: Tabular Form of Decision

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Exhibit 35.11.1-149
Jeopardy Assessments: Additional Deficiency to Be Assessed

DECISION
Pursuant to agreement of the parties in this case, it is
ORDERED and DECIDED: That the following statement shows the deficiency in income tax and penalty due from the petitioner for the taxable year [year]:
[year]
	Deficiency in income tax, without taking into consideration the jeopardy assessment made prior to the mailing of the deficiency notice on [date]: $100,000.00				$ 100,000.00
	Assessment (jeopardy), [date] (paid):				90,000.00
	Deficiency (to be assessed):				$ 10,000.00
	Addition to the tax, I.R.C. § 6663(a), without taking into consideration jeopardy assessment made prior to the mailing of the deficiency notice of [date]:				$ 45,000.00
	Assessment (jeopardy), [date]:
		Paid [date] Unpaid	$ 20,000.00 20,000.00		$ 40,000.00
	Penalty (to be assessed)			$ 5,000.00
			Judge.
Entered:
* * * * *
It is stipulated that the Court may enter the foregoing decision.
It is further stipulated that, effective upon the entry of the decision by the Court, petitioner waives the restriction contained in I.R.C. § 6213(a) prohibiting assessment and collection of the deficiency in tax, penalty, and unpaid prior assessment of tax (plus statutory interest) until the decision of the Tax Court has become final

Exhibit 35.11.1-150
Jeopardy Assessments: Partial Payment — Excessive Assessment (Paragraph Form)

DECISION
Pursuant to agreement of the parties in this case, it is
ORDERED and DECIDED: That there is a deficiency in income tax due from the petitioner for the taxable year [year 1] in the amount of $ [amount 1], without taking into consideration the jeopardy assessment subsequent to the mailing of the deficiency notice on [date]; and
That there is a deficiency in income tax due from the petitioner for the taxable year [year 2] in the amount of $[amount 2], without taking into consideration the jeopardy assessment subsequent to the mailing of the deficiency notice on [date], of which amount $ [amount] was paid [date].
	Judge.
Entered:
⋆ ⋆ ⋆ ⋆ ⋆
It is stipulated that the Court may enter the foregoing decision.
It is further stipulated that, effective upon the entry of this decision by the Court, petitioner waives the restriction contained in I.R.C. § 6213(a) prohibiting assessment and collection of the deficiencies and unpaid prior assessment (plus statutory interest) until the decision of the Tax Court has become final.

Exhibit 35.11.1-151
Jeopardy Assessments: Partial Payment — Excessive Assessment (Tabular Form)

DECISION
Pursuant to agreement of the parties in this case, it is
ORDERED and DECIDED: That the following statement shows the petitioner’s income tax liabilities for the taxable years [year 1] and [year 2]:
[year 1]
	Deficiency, without taking into consideration the jeopardy assessment subsequent to the mailing of the deficiency notice on [date]	$ 8,000.00
[year 2]
	Deficiency, without taking into consideration the jeopardy assessment subsequent to the mailing of the deficiency notice on [date]	$ 4,500.00
	Paid, [date]		3,000.00
	Deficiency (to be paid)		$ 1,500.00
		Judge.
Entered:
* * * * *
It is stipulated that the Court may enter the foregoing decision.
It is further stipulated that, effective upon the entry of this decision by the Court, petitioner waives the restriction contained in I.R.C. § 6213(a) prohibiting assessment and collection of the deficiencies and unpaid prior assessment (plus statutory interest) until the decision of the Tax Court has become final.

*Note:* This form illustrates cases in which the jeopardy assessment was made after the mailing of the statutory notice. It is preferable to use the form for the first year in the foregoing example, even though part of the subsequent assessment has been paid. However, if the petitioner insists upon the decision indicating the amount of payment, the example for the second year may be used. For cases in which the amount of the assessed jeopardy is in excess of the stipulated deficiency, the excess assessment is not reflected in either the stipulation or decision portions of the document. The petitioner is furnished a copy of the computation statement which shows the assessment to be abated. For partial payment cases it is preferable to use Exhibit 35.11.1-141, 142, 144, or 145. See Exhibit 35.11.1-141 with respect to interim assessments. This form may also be used for interim (termination) assessment cases by substituting the word "interim" for the word "jeopardy" before the word "assessment."

Exhibit 35.11.1-152
Prior Unpaid Assessments

DECISION
Pursuant to agreement of the parties in this case, it is
ORDERED and DECIDED: That the following statement shows the petitioner’s income tax liability for the taxable year [year]:
	Tax liability			$ 40,000.00
	Tax assessed:	Paid Not Paid	$ 10,000.00 $ 20,000.00	$ 30,000.00
Deficiency (to be assessed)				$ 10,000.00
			Judge.
Entered:
* * * * *
It is stipulated that the Court may enter the foregoing decision.
It is further stipulated that, effective upon the entry of this decision by the Court, petitioner waives the restriction contained in I.R.C. § 6213(a) prohibiting assessment and collection of the deficiency and unpaid prior assessment (plus statutory interest) until the decision of the Tax Court has become final.

Exhibit 35.11.1-153
Duplication of Liability Due From Transferor and/or Several Transferees

DECISION
Pursuant to agreement of the parties in this case, it is
ORDERED and DECIDED: That there is a liability of $ [amount], plus interest thereon as provided by law from [date], to the date such liability is paid, due from the petitioner as transferee of assets of the [name and location of entity], transferor, for unpaid income tax of the transferor for the taxable year ended [year].
	Judge.
Entered:
⋆ ⋆ ⋆ ⋆ ⋆
It is hereby stipulated that the Court may enter the foregoing decision.
It is further stipulated that the aforesaid liability, plus interest as provided by law, is a duplication of the deficiency set forth in the case of the [name and location of entity], transferor, Docket No. [docket no.], in which case a stipulation of deficiency is concurrently being filed with the United States Tax Court.
It is further stipulated that the aforesaid liability, plus interest as provided by law, is a duplication of the liability set forth in the case of [name], [city, state], transferee, Docket No. [docket no.], in which case a stipulation of liability is concurrently being filed with the United States Tax Court.
It is further stipulated that the payment of the entire amount of the liability of the transferor in the amount of $ [amount], plus interest as provided by law, by anyone or a combination of the petitioners liable therefore, will discharge the instant petitioner from liability.
It is further stipulated that, effective upon the entry of the decision by the Court, petitioner waives the restriction contained in I.R.C. § 6213(a) prohibiting assessment and collection of the liability (plus statutory interest) until the decision of the Tax Court has become final.

Exhibit 35.11.1-154
No Transferee Liability: By Reason of Payment

DECISION
Pursuant to agreement of the parties in this case, it is
ORDERED and DECIDED: That the deficiency in estate tax, plus interest thereon as provided by law, due from the Estate of [name], Deceased, [city, state], transferor, has been assessed and paid; and
That there is now no liability due from the petitioner for estate tax and interest as transferee and fiduciary of assets of the Estate of [name], Deceased, the aforesaid transferor.
	Judge.
Entered:
⋆ ⋆ ⋆ ⋆ ⋆
It is hereby stipulated that the Court may enter the foregoing decision in the above-entitled case.
______
Note: In this form there is no transferee liability because the transferor's liability for original or deficiency tax has been paid by the transferor or another transferee after the issuance of the statutory notice. If the transferee liability was paid before settlement by the transferee whose case is being stipulated, use the interim assessment forms with appropriate modification.

Exhibit 35.11.1-155
No Transferee Liability: Transferee of a Transferee

DECISION
Pursuant to agreement of the parties in this case, it is
ORDERED and DECIDED: That there is no liability due from the petitioner, as successive transferee of assets of [name of company], [city, state], transferee of assets of [name of company 2], [city, state], transferor, for income taxes of the transferor for the taxable years [year 1] and [year 2] .
	Judge.
Entered:
⋆ ⋆ ⋆ ⋆ ⋆
It is stipulated that the Court may enter the foregoing decision.
______
Note: This form illustrates two points: Transferee of a transferee and no transferee liability. For the latter point it is determined that the petitioner is not a transferee of the alleged transferor or that the transferor owed no unpaid tax. Thus, there was no liability due from the transferee at any time.

Exhibit 35.11.1-156
Unlimited Transferee Liability: Single Tax — One Year

DECISION
Pursuant to agreement of the parties in this case, it is
ORDERED and DECIDED: That there is a liability in the amount of $ [amount] plus interest thereon as provided by law from [date], to the date such liability is paid, due from the petitioner as transferee and fiduciary of assets of the Estate of [name], [city, state], transferor, for unpaid income tax of the transferor for the taxable year [year].
	Judge.
Entered:
⋆ ⋆ ⋆ ⋆ ⋆
It is stipulated that the Court may enter the foregoing decision.
It is further stipulated that, effective upon the entry of the decision by the Court, petitioner waives the restriction contained in I.R.C. § 6213(a) prohibiting assessment and collection of the liability (plus statutory interest) until the decision of the Tax Court has become final.

Exhibit 35.11.1-157
Unlimited Transferee Liability: Single Tax for Several Years

DECISION
Pursuant to agreement of the parties in this case, it is
ORDERED and DECIDED: That there are liabilities in the amounts of [amount] and [amount 2], plus interest thereon as provided by law from [date] and [date 2], respectively, to the date such liabilities are paid, due from the petitioner as transferee of assets of the [name of company], [city, state], transferor, for unpaid income taxes of the transferor for the taxable years [years].
	Judge.
Entered:
⋆ ⋆ ⋆ ⋆ ⋆
It is stipulated that the Court may enter the foregoing decision.
It is further stipulated that, effective upon the entry of the decision by the Court, petitioner waives the restriction contained in I.R.C. § 6213(a) prohibiting assessment and collection of the liability (plus statutory interest) until the decision of the Tax Court has become final.

Exhibit 35.11.1-158
Unlimited Transferee Liability: Tax and Penalty — One Year

DECISION
Pursuant to agreement of the parties in this case, it is
ORDERED and DECIDED: That there is a liability in the amount of $ [amount] plus interest thereon as provided by law from [date] to the date such liability is paid, due from the petitioner as transferee of assets of [name], [city, state], transferor, for unpaid income tax and addition to the tax of the transferor under the provisions of I.R.C. § 6663(a) for the taxable year [year].
	Judge.
Entered:
⋆ ⋆ ⋆ ⋆ ⋆
It is stipulated that the Court may enter the foregoing decision.
It is further stipulated that, effective upon the entry of the decision by the Court, petitioner waives the restriction contained in I.R.C. § 62l3(a) prohibiting assessment and collection of the liability (plus statutory interest) until the decision of the Tax Court has become final.

Exhibit 35.11.1-159
Unlimited Transferee Liability: Taxes and Penalties — Several Years

DECISION
Pursuant to agreement of the parties in this case, it is
ORDERED and DECIDED: That the following statement shows the liabilities due from the petitioner as transferee and trustee of assets of the [name of company], [city, state], transferor, for unpaid taxes and additions to the tax of the transferor for the taxable years ended [dates]:
Year Ended [date]
	Income Tax	$ 10,000.00
	Addition to tax [I.R.C. § 6663(a)]	5,000.00
	Liability	$ 15,000.00
plus interest as provided by law on $ [tax amount] of the liability from [date], and on $ [addition amount] of the liability from [date of notice and demand to transferor for penalty] to the date of payment.
Year Ended [date]
	Income Tax	$ 45,000.00
	Addition to tax [I.R.C. § 6663(a)]	20,000.00
	Liability	$ 65,000.00
plus interest as provided by law on $ [tax amount] of the liability from [date], and on $ [addition amount] of the liability from [date of notice and demand to transferor for penalty] to the date of payment.
		Judge
Entered:
* * * * *
It is stipulated that the Court may enter the foregoing decision.
It is further stipulated that, effective upon the entry of the decision by the Court, petitioner waives the restriction contained in I.R.C. § 6213(a) prohibiting assessment and collection of the liability (plus statutory interest) of the transferor for the taxable years ended [dates].

Exhibit 35.11.1-160
Limited Transferee Liability: One Tax and Single Transfer of Assets

DECISION
Pursuant to agreement of the parties in this case, it is
ORDERED and DECIDED: That there is a liability in the amount of $ [amount] , plus interest thereon as provided by law from [date of transfer] to the date such liability is paid, due from the petitioner as transferee of assets of the [name of company], [city, state], transferor, for unpaid income tax of the transferor for the taxable year [year].
	Judge.
Entered:
⋆ ⋆ ⋆ ⋆ ⋆
It is stipulated that the Court may enter the foregoing decision.
It is further stipulated that, effective upon the entry of the decision by the Court, petitioner waives the restriction contained in I.R.C. § 6213(a) prohibiting assessment and collection of the liability (plus statutory interest) of the transferor for the taxable year [year]

Exhibit 35.11.1-161
Limited Transferee Liability: Several Taxes, Penalties and Transfers of Assets

DECISION
Pursuant to agreement of the parties in this case, it is
ORDERED and DECIDED: That the following statement shows the liabilities due from the petitioner as transferee of assets of [entity name], [city, state], transferor, for unpaid income taxes and additions to the tax under the provisions of I.R.C. § 6663(a), of the transferor for the taxable years [year 1] and [year 2]:
[year 1]
	Income Tax	$ 30,000.00
	Addition to tax (I.R.C. § 6663(a))	10,000.00
	Liability	$ 40,000.00
plus interest on the above liability as provided by law from [date of transfer] to the date of payment.
[year 2]
	Income Tax	$240,000.00
	Addition to tax (I.R.C. § 6663(a))	120,000.00
	Liability	$360,000.00
plus interest on the above liability as provided by law as follows: On $[amount 1] from [first date of transfer]; on $[amount 2] from [second date of transfer]; and on $[amount 3] from [third date of transfer] to date of payment.
		Judge.
Entered:
* * * * *
It is stipulated that the Court may enter the foregoing decision.
It is further stipulated that, effective upon the entry of the decision by the Court, petitioner waives the restriction contained in I.R.C. § 62 13(a) prohibiting assessment and collection of the liability (plus statutory interest) until the decision of the Tax Court has become final.

Exhibit 35.11.1-162
Limited Transferee Liability: Deficiency and Unpaid Tax for One or More Years — Single Transfer of Assets

DECISION
Pursuant to agreement of the parties in this case, it is
ORDERED and DECIDED: That there is a liability of $ [amount], plus interest thereon as provided by law from [date], to the date such liability is paid, due from the petitioner as transferee of assets of [name of entity], [city, state], transferor, for an unpaid deficiency in income tax and income tax for the taxable year [year 1], and unpaid deficiencies in income taxes for the taxable years [year 2] and [year 3], of the transferor.
	Judge.
Entered:
⋆ ⋆ ⋆ ⋆ ⋆
It is stipulated that the Court may enter the foregoing decision.
It is further stipulated that, effective upon the entry of the decision by the Court, petitioner waives the restriction contained in I.R.C. § 6213(a) prohibiting assessment and collection of the liability (plus statutory interest) until the decision of the Tax Court has become final.

Exhibit 35.11.1-163
Net Operating Losses: Tentative Net Operating Loss Not in Issue


DECISION
Pursuant to the agreement of the parties in the above entitled case, it is
ORDERED AND DECIDED: That there is a deficiency in income tax due from the petitioner for the taxable year [year 1] in the amount of $ [amount], without taking into consideration a tentative net operating loss carryback allowance from [date], made on [date 2], under the provisions of I.R.C. § 6411; and
That there is no addition to the tax due from the petitioner for the taxable year [year 1] under the provisions of I.R.C. § 6662.
	Judge.
Entered:
⋆ ⋆ ⋆ ⋆ ⋆
It is stipulated that the Court may enter the foregoing decision.
It is further stipulated that, effective upon the entry of the decision by the Court, petitioner waives the restriction contained in I.R.C. § 6213(a) prohibiting assessment and collection of the deficiency (plus statutory interest) until the decision of the Tax Court has become final.
It is further stipulated that, notwithstanding the entry by the Court of the foregoing decision, the respondent may make an assessment, under the provisions of I.R.C. § 6213(b) (3) of any additional tax determined to be due for the taxable year [year 1] by reason of an allowance made on [date 2], under the provisions of section 6411 relative to a tentative net operating loss carryback allowance from [year 1] to [year 2].
By specific reference to Bradley v. United States, 1996 U.S. Dist. LEXIS 3225 (D. Minn. 1996), petitioner agrees to waive any defense of res judicata if respondent makes a timely assessment pursuant to I.R.C. § 6213(b) (3) of any additional tax determined to be due for the taxable year ended [year 1] by reason of the tentative allowance made on [date 2]. Respondent likewise agrees that, if respondent makes a timely assessment pursuant to I.R.C. § 6213(b) (3), respondent will raise no defense of res judicata if petitioner subsequently files a refund claim or refund suit.

______

Note:

It is always preferable to audit the loss year before entry of decision for the carryback year. This form should be used only when it is inadvisable or impossible to delay entry of decision until the loss year audit is completed.
This form may also be used for other tentative carryback allowances (e.g., investment credit) under section 6411.

Exhibit 35.11.1-164
Net Operating Losses: Excessive Tentative Net Operating Loss Placed in Issue

STIPULATION
It is hereby stipulated that the following statement shows the petitioner’s income tax liability for the taxable year [year 1]:
	Tax liability computed without allowance for net operating loss carryback from [year 2] to [year 1]:	$ 4,000.00
	Tax assessed and paid ([date]):	$ 4,000.00
	Less tentative carryback allowance made on [date]:	3,500.00
	Net tax assessed and paid:	$ 500.00
	Deficiency without allowance for net operating loss carryback:	$ 4,000.00
	Reduction in liability due to net operating loss carryback	1,000.00
	Deficiency in income tax after allowance for net operating loss carryback:	$ 3,000.00
It is further stipulated that, effective upon the entry of the decision by the Court, petitioner waives the restriction contained in I.R.C. § 6213(a) prohibiting assessment and collection of the deficiency until the decision of the Tax Court has become final.
DECISION
Pursuant to the stipulation of the parties filed in the above-entitled case, and incorporating herein the facts so stipulated as the findings of the Court, it is
ORDERED AND DECIDED: That there is a deficiency in income tax due from the petitioner for the taxable year [year 1] in the amount of $ [amount]
		Judge.
Entered
* * * * *
It is stipulated that the Court may enter the foregoing decision.

Exhibit 35.11.1-165
Net Operating Losses: Deficiency Prior to Net Operating Loss Carryback and Overpayment After Net Operating Loss Carryback

STIPULATION
It is hereby stipulated that the following statement shows the petitioner’s income tax liabilities for the taxable year [year 1]:
	Tax liability, computed without allowance for net operating loss carryback from [year 2] to [year 1]			$ 100,000.00
	Tax assessed and paid			80,000.00
	Deficiency, without allowance for net operating loss carryback			$ 20,000.00
	Tax paid			$ 80,000.00
	Payments:
		March 15, 2000 June 14, 2000 September 15, 2000 December 15, 2000	$ 20,000.00 20,000.00 20,000.00 20,000.00
	Total payments		$ 80,000.00
	Tax liability, after allowance for net operating loss carryback			70,000.00
	Overpayment			$ 10,000.00

I.R.C. §§ 6512(b)(2)(B) and 6511(d)(2)
Return filed [date]
No claim filed
No agreements executed
Deficiency notice mailed [date]

DECISION
Pursuant to the stipulation of the parties in the aboveentitled case, and incorporating herein the facts stipulated by the parties as the findings of the Court, it is
ORDERED and DECIDED: That there is an overpayment in income tax for the taxable year [year 1] in the amount of $10,000.00, which amount was paid on [date], and for which amount a claim for refund could have been filed under the provisions of I.R.C. § 6511(d)(2) on [date 2], the date of the mailing of the notice of deficiency.
	Judge.
Entered:
* * * * *
It is hereby stipulated that the Court may enter the foregoing decision in the above-entitled case in accordance with the stipulation of the parties submitted herewith.

Exhibit 35.11.1-166
Net Operating Losses: Overpayment Due Solely to Net Operating Loss Carryback — No Deficiency Prior to Carryback

STIPULATION
It is hereby stipulated that the following statement shows the petitioner’s income tax liability for the taxable year ended [date]:
	Net tax assessed and paid					$ 1,000,000.00
		Payments:
			July 15, 2000 October 14, 2000 January 14, 2000 April 15, 2000	$ 300,000.00 300,000.00 300,000.00 300,000.00
		Total payments			$ 1,200,000.00
		Less: Allowance
			August, 2000		200,000.00
		Net payments			$ 1,000,000.00
	Tax liability, after allowance for net operating loss carryback from the fiscal year ended April 30, 2000					900,000.00
	Overpayment					$ 100,000.00

I.R.C. §§ 6512(b)(3)(B) and 6511(d)(2)
Return filed [date]
No claim filed
No agreements executed
Deficiency notice mailed [date]

DECISION
Pursuant to the stipulation of the parties filed in the above-entitled case, and incorporating herein the facts stipulated by the parties as the findings of the Court, it is
ORDERED and DECIDED: That there is an overpayment in income tax for the taxable year ended [date], which amount was paid on [date 2], in the amount of $ [amount], and for which amount a claim for refund could have been filed under the provisions of I.R.C. § 6511(d) (2) on [date 3], the date of the mailing of the notice of deficiency.
	Judge.
Entered:
* * * * *
It is hereby stipulated that the Court may enter the foregoing decision in the above-entitled case in accordance with the stipulation of the parties submitted herewith.

Exhibit 35.11.1-167
Net Operating Losses: Deficiency Both Before and After Net Operating Loss Carryback — No Carryback Claim Filed

STIPULATION
It is hereby stipulated that the following statement shows the petitioner’s income tax liabilities for the taxable years [year 1] and [year 2]:
[year 1]
	Tax liability, computed without allowance for net operating loss carryback from [year 2] to [year 1]	$ 250,000.00
	Tax assessed and paid	200,000.00
	Deficiency, without allowance for net operating loss carryback	$ 50,000.00
	Reduction in liability due to net operating loss carryback	20,000.00
	Deficiency, after allowance for net operating loss carryback	$ 30,000.00
	No net operating loss carryback claim filed
[year 2]
	Tax liability, computed without allowance for net operating loss carryback from [year 2] to [year 1]	$ 300,000.00
	Tax assessed and paid	100,000.00
	Deficiency, without allowance for net operating loss carryback	$ 200,000.00
	Reduction in liability due to net operating loss carryback	100,000.00
	Deficiency, after allowance for net operating loss carryback	$ 100,000.00
	No net operating loss carryback claim filed
It is further stipulated that, effective upon entry of this decision by the Court, petitioner waives the restriction contained in I.R.C. § 6213(a) prohibiting assessment of the deficiency (plus statutory interest) until the decision of the Tax Court has become final.


DECISION
Pursuant to the stipulation of the parties filed in the above-entitled case, and incorporating herein the facts stipulated by the parties as the findings of the Court, it is
ORDERED and DECIDED: That there are deficiencies in income taxes due from the petitioner for the taxable years [year 1] and [year 2] in the amounts of $ [amount 1] and $ [amount 2], respectively.
	Judge.
Entered:
* * * * *
It is hereby stipulated that the Court may enter the foregoing decision in the above-entitled case in accordance with the stipulation of the parties submitted herewith.

Exhibit 35.11.1-168
Net Operating Losses: Overpayment Before and After Allowance for Net Operating Loss Carryback

STIPULATION
It is hereby stipulated that the following statement shows the petitioner’s income tax liabilities for the taxable year [year 1]:
	Tax assessed and paid				$ 400,000.00
		Payments:
			March 15, 2000 June 15, 2000 September 15, 2000 December 15, 2000	$ 100,000.00 100,000.00 100,000.00 100,000.00
	Total payments				$ 400,000.00
	Tax liability, after allowance for net operating loss carryback from [year 2] to [year 1]				300,000.00
	Overpayment				$ 100,000.00
I.R.C. §§ 6512(b)(3)(B) and 6511(d)(2) Return filed [date] No claim filed No agreements executed Deficiency notice mailed [date]
* * * * *
	Overpayment, due to net operating loss carryback				$ 50,000.00
	Overpayment, before allowance for net operating loss carryback				50,000.00
	Total overpayment, as shown above				$ 100,000.00

DECISION
Pursuant to the stipulation of the parties filed in the above-entitled case, and incorporating herein the facts stipulated by the parties as the findings of the Court, it is
ORDERED and DECIDED: That there is an overpayment in income tax for the taxable year [year 1] in the amount of $ [amount], which amount was paid on [date], and for which amount a claim for refund could have been filed under the provisions of I.R.C. § 6511(d)(2), on [date 2], the date of the mailing of the notice of deficiency.
	Judge.
Entered:
* * * * *
It is hereby stipulated that the Court may enter the foregoing decision in the above-entitled case in accordance with the stipulation of the parties submitted herewith.

Exhibit 35.11.1-169
Net Operating Losses: Deficiency Before and Overpayment After Net Operating Loss Carryback (Notice Sent under 6-Year Period of IRC § 6501(e) and Overpayment Based on Carryback Claim)

STIPULATION
It is hereby stipulated that the following statement shows petitioner’s income tax liability for the taxable year [year 1]:
	Tax liability, computed without allowance for net operating loss carryback from [year 2] to [year 1]				$ 100,000.00
	Tax assessed and paid				50,000.00
	Deficiency, without allowance for net operating loss carryback				$ 50,000.00
	Tax paid				$ 50,000.00
		Payments:
			April 15, 2000 June 15, 2000 September 14, 2000 December 14, 2000	$ 12,500.00 12,500.00 12,500.00 12,500.00
		Total payments		$ 50,000.00
	Tax liability, after allowance for net operating loss carryback				48,000.00
	Overpayment				$ 2,000.00
I.R.C. §§ 6512(b)(3)(C) and 6511(d)(2) Return filed [date] Claim for net operating loss carryback filed [date] No agreement executed Deficiency notice mailed [date]
It is further stipulated that, effective upon the entry of this decision by the Court, petitioner waives the restriction contained in I.R.C. § 6213(a) prohibiting assessment and collection of the deficiency, plus statutory interest, until the decision of the Tax Court has become final.


DECISION
Pursuant to the stipulation of the parties filed in the above-entitled case, and incorporating herein the facts stipulated by the parties as the findings of the Court, it is
ORDERED and DECIDED: That there is an overpayment in income tax for the taxable year [year 1] in the amount of $ [amount], which amount was paid on [date], and for which amount a claim for refund was filed on [date], which was within the period provided by I.R.C. § 6511(d) (2), and which claim had not been disallowed before the date of the mailing of the notice of deficiency.
	Judge.
Entered:
* * * * *
It is hereby stipulated that the Court may enter the foregoing decision in the above-entitled case in accordance with the stipulation of the parties submitted herewith.

Exhibit 35.11.1-170
Motion to Stay Proceedings: Deficiency in Estate Tax (Extended Payment under IRC § 6161) — Stipulation

STIPULATION OF AGREED ADJUSTMENTS
THE PARTIES HERETO agree as follows:
1. The audit statement attached hereto as Exhibit A correctly reflects the adjustments which give rise to the deficiency in estate tax due from the petitioner in the amount of $ [amount] as of [date].
2. The statement of account attached hereto as Exhibit B correctly reflects the account of the petitioner as of [date]
3. The parties agree that the time for payment of the liability in estate tax is extended under I.R.C. § 6161.
4. The sole purpose of leaving this case open is to allow petitioner the right to claim the amounts of interest accruing on the installment payments as an expense of administration under I.R.C. § 2053.
5. Upon the Court's granting of the parties' joint motion for postponement of entry of decision in this case, petitioner waives the restrictions contained in I.R.C. § 6213(a) prohibiting assessment and collection of the deficiency set forth in paragraph 1 above (plus statutory interest) until the decision of the Tax Court has become final.

Exhibit 35.11.1-171
Motion to Stay Proceedings: Deficiency in Estate Tax (Extended Payment Under IRC § 6161) — Motion

JOINT MOTION TO STAY PROCEEDINGS
THE PARTIES JOINTLY MOVE the Court to remove the above entitled case from the Trial Session of the Court scheduled to commence at [location] on [date] and to postpone any further proceedings until the final installment of tax is due or paid, whichever occurs earlier.
IN SUPPORT THEREOF, the parties respectfully state:
1. A stipulation of settled issues is being filed with the Court by the parties along with this motion.
2. The parties have agreed that payment of the estate tax liability shall be deferred under I.R.C. § 6161.
3. In Estate of Bailly v. Commissioner, 81 T.C. 246 (1983), this Court held that when payment of the estate tax liability has been deferred under I.R.C. § 6166, the amount of interest to be incurred on the federal and state tax liabilities may be deducted under I.R.C. § 2053(a) (2) only as that interest accrues.
4. In Estate of Bailly v. Commissioner, 81 T.C. 949 (1983), this Court held that under I.R.C. § 7459(c) a decision requires a specific dollar amount; therefore, entry of a decision that would, by its terms, be an indefinite amount changing over time is precluded.
5. The parties have agreed that entry of a decision in this case should be postponed until the final installment of the estate tax liability is due or paid, whichever occurs earlier.
WHEREFORE, the parties pray that this motion be granted.

Exhibit 35.11.1-172
Collection Due Process Cases Decision Documents: Installment Agreement and Stipulated Decision

(1) Installment Agreement

DECISION
Pursuant to the agreement of the parties in this case it is
ORDERED AND DECIDED: That the collection of petitioner's income tax liabilities for the taxable years [years], inclusive, shall be made in accordance with the terms of the [date] installment agreement entered into between the parties pursuant to the provisions of I.R.C. § 6159.
	Judge.
Entered:
⋆ ⋆ ⋆ ⋆ ⋆
It is hereby stipulated that the Court may enter the foregoing decision in this case.

(2) Offer in Compromise

DECISION
Pursuant to the agreement of the parties in this case it is
ORDERED AND DECIDED: That the collection of petitioner's income tax liabilities for the taxable years [years], inclusive, shall be made in accordance with the terms of the [date] offer in compromise entered into between the parties pursuant to the provisions of I.R.C. § 7122.
	Judge.
Entered:
⋆ ⋆ ⋆ ⋆ ⋆
It is hereby stipulated that the Court may enter the foregoing decision in this case.

______

Note:

Some offices submit a Stipulation along with the Decision. The Stipulation reads "The parties stipulate and agree to the terms of the [offer in compromise or installment agreement] attached as Exhibit A." This stipulation may be beneficial in future years if the OIC or IA file cannot be located.

(3) Concession by the Petitioner

DECISION
Pursuant to the agreement of the parties in this case, it is
ORDERED and DECIDED: That the determinations set forth in the Notice of Determination Concerning Collection Action(s) Under Section 6320 and/or 6330, issued to petitioner(s) on [date of notice of determination] for petitioner's [type of tax] tax liability for the taxable years [years] and upon which this case is based are sustained in full.
	Judge.
Entered:
⋆ ⋆ ⋆ ⋆ ⋆
It is hereby stipulated that the Court may enter the foregoing decision in this case.

Exhibit 35.11.1-173
Failure to Pay Addition to Tax for Returns Prepared Under IRC § 6020(b)

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Exhibit 35.11.1-174
Innocent Spouse Decision Documents: IRC § 6015(e)(1)(A) Cases (Stand-Alone Cases) — Denial IRC § 6015(e)

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Exhibit 35.11.1-175
Innocent Spouse Decision Documents: IRC § 6015(e)(1)(A) Cases (Stand-Alone Cases) — Relief Granted in Full, No Overpayment

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Exhibit 35.11.1-176
Innocent Spouse Decision Documents: IRC § 6015(e)(1)(A) Cases (Stand-Alone Cases) — Relief Granted in Full, Overpayment

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Exhibit 35.11.1-177
Innocent Spouse Decision Documents: IRC § 6015(e)(1)(A) Cases (Stand-Alone Cases) — Partial Relief Granted, No Overpayment

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Exhibit 35.11.1-178
Innocent Spouse Decision Documents: IRC § 6015(e)(1)(A) Cases (Stand-Alone Cases) — Relief Denied in Full

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Exhibit 35.11.1-179
Innocent Spouse — Decision Documents in Deficiency Cases Involving IRC § 6015 (For Stand-Alone Cases) — Relief Denied in Full

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Exhibit 35.11.1-180
Innocent Spouse Decision Documents: IRC § 6015(e)(1)(A) Cases (Stand-Alone Cases) Relief Granted in Full, No Overpayment

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Exhibit 35.11.1-181
Innocent Spouse Decision Documents: IRC § 6015(e)(1)(A) Cases (Stand-Alone Cases) — Relief Granted in Part, No Overpayment — Joint Petitioners

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Exhibit 35.11.1-182
Innocent Spouse Decision Documents: IRC § 6015(e)(1)(A) Cases (Stand-Alone Cases) — Relief Granted in Part, No Overpayment — One Petitioner

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Exhibit 35.11.1-183
Employment Tax: Decision Document in Settled IRC § 7436 Case — IRC § 530 in Favor of Petitioner

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Exhibit 35.11.1-184
Employment Tax: Decision Document in Settled IRC § 7436 Case — Employment Status Decision in Favor of Petitioner

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Exhibit 35.11.1-185
Employement Tax: Decision Document in Settled IRC § 7436 Case — Decision in Favor of Respondent

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Exhibit 35.11.1-186
Declaratory Judgement Cases: Retirement Plans

DECISION
Pursuant to agreement of the parties in the above-entitled case, it is
DECLARED, ADJUDGED AND DECIDED: That the [name of the pension plan] is qualified under I.R.C. § 401(a) for plan years ending [date] and [date 2].
	Judge.
Entered:
⋆ ⋆ ⋆ ⋆ ⋆
It is hereby stipulated that the Court may enter the foregoing decision in the above-entitled case.
It is further stipulated that this decision will not prejudice the rights of any parties that may exist under title I of ERISA or any applicable state or local law.

Exhibit 35.11.1-187
Declaratory Judgement Cases: Exempt Organizations

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Exhibit 35.11.1-188
TEFRA: Rule 248(a) Decision per Settlement — Tabular Format — TEFRA Partnership

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Exhibit 35.11.1-189
TEFRA Partnership: Rule 248(b) Motion for Entry of Decision, Certificate and Decision — Tax Matters Partner is a Participating Partner

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Exhibit 35.11.1-190
TEFRA Partnership: Rule 248(b) Motion for Entry of Decision, Certificate and Decision — Tax Matters Partner is not a Participating Partner

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Exhibit 35.11.1-191
TEFRA Partnership: Rule 248(b) Motion for Entry of Decision, Certificate and Decision — Cash Out-of-Pocket Settlements

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Exhibit 35.11.1-192
TEFRA Partnership: Rule 248(b) Cash Out-of-pocket Settlements — Sample Letter to TMP and Partners

Dear [taxpayer’s name]:

We propose to settle the adjustments to your return(s) flowing from the [name of partnership] taxable year(s) [year(s)]. These adjustments are currently the subject of a petition to the Tax Court filed on behalf of the partners. We propose to settle the dispute by allowing you a deduction in [specify year in which deduction will be allowed] equal to the amount of the cash you actually invested in the partnership (cash out-of-pocket) and disallowing all other deductions and credits you claimed in any taxable year relating to the above partnership. [describe other terms of settlement, if any, e.g., eliminating any phantom income in later years, reduction of basis, etc.]

Failure to take action with respect to this letter may result in a decision being entered by the Tax Court making you liable for the tax attributable to your share of the partnership adjustments and terminating your ability to contest these adjustments.

[Alternative 1: Respondent includes the agreement forms with the initial letter. The forms already contain a deduction for previously verified cash invested.]

The settlement is contingent on you signing the enclosed [Form 870-L(AD) or closing agreement]. This settlement is further contingent on you returning the agreement form to the address above within 60 days of the date of this letter, and is contingent upon the Commissioner of Internal Revenue accepting the agreement as indicated by a signature on the [Form 870-L(AD) or closing agreement] indicating agreement.

[Alternative 2: Agreement forms to be prepared by respondent after partner returns documentation.]

If you are amenable to settling on the above basis, please sign on the fine provided below indicating your willingness to settle, and return a copy of this letter to the above address with proof of your cash investment. Copies of cancelled checks (front and back), related receipts, or other proof of payment should be included with a signed copy of this letter indicating your willingness to settle. Once you have provided this information, we will prepare a settlement form, [Form 870-L(AD) or closing agreement], and send the form to you for your signature.

The settlement is contingent on you returning this letter to the above address with acceptable documentation of your cash investment within 60 days of the date of this letter. The settlement is further contingent on you signing the agreement form that we will subsequently send to you, and returning it within 30 days of the date of the transmittal fetter enclosing the settlement form. Finally, the settlement is contingent upon the Commissioner of Internal Revenue accepting the agreement as indicated by a signature on the [Form 870-L(AD) or closing agreement] indicating his/her agreement.

I wish to settle on the basis stated above. Enclosed is documentation of my cash invested in the partnership.

____________

(Signature and date)

I do not wish to settle.

____________

(Signature and date)

Acceptance on behalf of the Commissioner will cause your partnership items to convert to nonpartnership items. Consequently, after that date you will no longer be a party to the court proceeding under Internal Revenue Code sections 6226(c) and (d) and 6231(b)(1)(C), and you will not be bound by the subsequent decision entered by the court in that proceeding.

After the response period[s] above, counsel for the Government will file a motion for entry of decision and a proposed decision under Tax Court Rule 248(b). The proposed decision will reflect the adjustments asserted in the notice of final partnership administrative adjustment (FPAA), which are the subject of the pending Tax Court proceeding.

After the Government files its motion and proposed decision, Tax Court Rule 248(b)(4) affords any partner who opposes the settlement and wants to prosecute the case, an opportunity to come forward and elect to participate in the action. The partners who have not settled have 60 days from the date the Government files its motion to move to participate in the court proceeding. The Note to Rule 248 states:

If such a motion is filed and granted, then the partnership action will continue with the objecting partners as participating partners. It is contemplated, however, that any objecting partners would have to make a substantial showing in order for the Court to grant their motion.

90 T.C. 1353, 1375-1376 (1988).

Since this letter gives you a chance to accept the settlement and notifies you that the Government will file a Rule 248(b) motion and proposed decision upholding the FPAA, the Government will object to any motion to participate if the purpose is simply to belatedly obtain the settlement terms set forth above. If you do not settle your adjustments and the court grants the Government’s motion for entry of decision, the Government will make an assessment against you for the tax attributable to your portion of the adjustments to the partnership return that were asserted in the FPAA.


	____________ [signature]

Exhibit 35.11.1-193
TEFRA Partnership: Notice Of Objection To Motion To Participate Out Of Time

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Exhibit 35.11.1-194
TEFRA Partnership: Motion to Appoint a Tax Matters Partner

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Exhibit 35.11.1-195
TEFRA Partnership: Penalty Only Affected Item — Decision Document

DECISION
Pursuant to the agreement of the parties in this case, with respect to petitioners' interest in [partnership names] which are subject to the unified partnership audit and litigation procedures of I.R.C. §§ 6221 et seq., it is
ORDERED and DECIDED: That there is no addition to the tax due from the petitioners for the taxable year [year] under the provision of I.R.C. § 6662(b) (1) with respect to adjustments, attributable to their investment in [partnership name].
That there is no addition to the tax due from the petitioners for the taxable year [year] under provision of I.R.C. § 6662(b) (1) with respect to adjustments attributable to their investment in [partnership 2 name].
That there is an addition to the tax due from petitioners for the taxable year [year] under the provision of I.R.C. § 6662(b) (3) in the amount of $ [amount] attributable to their investment in [partnership 2 name].
	Judge.
Entered:
⋆ ⋆ ⋆ ⋆ ⋆
It is hereby stipulated that the Court may enter the foregoing decision in this case.
It is further stipulated that, effective upon the entry of this decision by the Court, petitioners waive the restriction contained in I.R.C. § 6213(a) prohibiting assessment and collection of the deficiencies in tax, if any and additions to the tax (if any) and statutory interest if applicable until the decision of the Tax Court has become final.

Exhibit 35.11.1-196
Compromise by the Attorney General

DECISION
Pursuant to agreement of the parties in this case, it is
ORDERED and DECIDED: That the deficiencies in income taxes due from the petitioner for the taxable years [year 1] and [year 2] have been discharged by the acceptance by the Attorney General of the United States of a sum offered in settlement thereof, and That by reason of the aforesaid settlement there are now no deficiencies in income taxes due from the petitioner for the taxable years [year 1] and [year 2] .
	Judge.
Entered:
⋆ ⋆ ⋆ ⋆ ⋆
It is stipulated that the Court may enter the foregoing decision.

Exhibit 35.11.1-197
Adjudication by Another Court Having Concurrent Jurisdiction With Tax Court: Another Court Disposed of All Issues Pending in Tax Court

STIPULATION
It is hereby stipulated that the petitioner's liability for income tax and additions to the tax for the taxable year ended [date], was adjudicated by the United States District Court for the [District] of [State], which Court entered a judgment on [date], in the case of United States v. [Name], Civil Action No. [case number], [case citation (if reported)].
It is further stipulated that said judgment of the United States District Court became final on [date] and that said liability has been assessed and paid.
It is further stipulated that by reason of the aforesaid adjudication by the said United States District Court, which court had concurrent jurisdiction with the Tax Court, and that by reason of the assessment and payment of said liability there are now no deficiencies in income tax and additions to the tax, under the provisions of I.R.C. §§ 6651(a) (1) and 6662(a) due from the petitioner for the taxable year ended [date].
DECISION
Pursuant to the agreement of the parties in this case, and incorporating herein the facts stipulated by the parties as the findings of the Court, it is:
ORDERED and DECIDED: That there are now no deficiencies in income tax and additions to the tax, under the provisions of I.R.C. §§ 6651(a) (1) and 6662(a), due from nor overpayment due to the petitioner for the taxable year ended [date].
	Judge.
Entered:
⋆ ⋆ ⋆ ⋆ ⋆
It is stipulated that the Court may enter the foregoing decision.

Exhibit 35.11.1-198
Adjudication by Another Court Having Concurrent Jurisdiction With Tax Court: All Issues Before the Tax Court Not Disposed of by Another Court


STIPULATION
It is hereby stipulated that the petitioner's income tax liability for the taxable year [year] was adjudicated by the United States District court for the [District] of [State], which Court entered a judgment on [date], in the case of United States v. [Name], Civil Action No. [case number], [case citation (if reported)], which judgment became final on [date], and that said liability has been assessed and paid.
It is further stipulated that, by reason of the aforesaid adjudication of the United States District Court, which Court had concurrent jurisdiction with the Tax Court, and by reason of the assessment and payment of said liability, there is now no deficiency in income tax due from the petitioner for the taxable year [year].
It is further stipulated that said United States District Court did not adjudicate or otherwise determine the petitioner's income tax liability for the taxable year [year 2].
It is further stipulated that there is a deficiency in income tax due from the petitioner for the taxable year [year 2] in the amount of $ [amount].
DECISION
Pursuant to the agreement of the parties in this case, and incorporating herein the facts stipulated by the parties as the findings of the Court, it is
ORDERED and DECIDED: That there is now no deficiency in income tax due from the petitioner for the taxable year [year] and
That there is a deficiency due from the petitioner for the taxable year [year 2] in the amount of $ [amount].
	Judge.
Entered:
⋆ ⋆ ⋆ ⋆ ⋆
It is stipulated that the Court may enter the foregoing decision.
It is further stipulated that, effective upon the entry of the decision by the Court, petitioner waives the restriction contained in I.R.C. § 6213(a) prohibiting assessment and collection of the deficiency (plus statutory interest) until the decision of the Tax Court has become final.

______

Note:

This form may be applicable where the related case was a bankruptcy or receivership.

Exhibit 35.11.1-199
Rule 155 Computation: Computation Face Sheet

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Exhibit 35.11.1-200
Rule 155 Computation: Proposed Decision

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Exhibit 35.11.1-201
Rule 155 Computation: Computation Statement — Tabular Form — Deficiency — Tax — Penalty — Husband and Wife — Joint and Several Liability — Separate Docket Numbers

COMPUTATION STATEMENT
	In re:	[Name of case]
		[Petitioner’s address]
		Docket No. [docket no.]

Year		Deficiency Income Tax	Addition to Tax I.R.C. § 6663(a)
2000		$10,000.00	$ 7,000.00
2001		5,000.00	2,000.00

The aforesaid deficiencies in income taxes and additions to the tax are duplications of the deficiencies and additions to the tax set forth in the case of [case name], Docket No. [docket no.], in which a computation pursuant to the Court’s opinion dated [date] is concurrently being filed with the Tax Court. The petitioners in Docket Nos. [docket no.] and [docket no.] are jointly and severally liable for said deficiencies and additions to the tax, plus statutory interest, and the payment of the entire amount of said deficiencies and additions to the tax, plus interest, by either petitioner, or by the petitioners jointly, will discharge the instant petitioner from liability.
The details supporting the above computations are set forth on attached pages [#] to [#], inclusive.

*Note* : This form illustrates the use of the tabular form for the first part of the Computation Statement for deficiencies in either taxes or penalties. Most of the Rule 155 forms set forth herein illustrate two or more principles involved in setting up the first part of the Computation Statement. For example, this form also illustrates the cases of a husband and wife who are jointly and severally liable for the deficiencies and penalties, but who filed separate petitions with the Tax Court. In this instance, a Computation Statement must be prepared for each docket number and since the decision in each case must provide for the full liability, there is a duplication determined by the Tax Court similar to that in transferee cases. In determining the format of the first part of the Computation Statement forms set forth herein, there should be considered not only the Rule 155 forms, but also the various illustrations shown in the forms of settlement documents. The applicable taxable period or year, or calendar year, should be specified in the manner illustrated for income and gift tax cases. In estate tax cases, only the date of death is specified in part one of the Computation Statement.

Exhibit 35.11.1-202
Rule 155 Computation: Computation Statement--Narrative Form — Deficiency — Tax — Penalty — Interim Assessment — Jeopardy Assessment — Overpayment


COMPUTATION STATEMENT
	In re:	[Case name] [Petitioner’s address] Docket No. [docket no.]

Income Tax
[year 1]
Deficiency			None
Deficiency in tax			$ 5,000.00
Addition to the tax I.R.C. § 6663(a)			$ 2,000.00
[year 2]
Deficiency, without taking into consideration the assessment subsequent to the mailing of the deficiency notice on [date].			$ 10,000.00
Assessment, [date]:
	Paid	$ 5,000.00
	Not paid	3,750.00	8,750.00
Deficiency (to be assessed)			$ 11,000.00
[year 3]
Deficiency in tax, without taking into consideration the jeopardy assessment made prior to the mailing of the deficiency notice of [date]			$ 10,000.00
Assessment (jeopardy), [date]
	Paid	$ 5,000.00
	Not Paid	4,000.00	9,000.00
Deficiency in tax (to be assessed)			1,000.00
Addition to the tax (I.R.C. § 6663(a)), without taking into consideration the jeopardy assessment made prior to the mailing of the deficiency notice on [date]			5,000.00
Assessment (jeopardy), [date] (not paid)			$ 4,500.00
Deficiency in addition to the tax (to be assessed)			$ 500.00
[year 4]
Tax assessed and paid			$ 5,300.00
Payments:
April 15, [year] (statutory date)		$ 2,400.00
[date 2]		1,700.00
[date 3]		1,200.00
Total payments		$ 5,300.00
Tax liability			$ 4,300.00
Overpayment			$ 1,000.00
I.R.C. §§ 6512(b)(3)(C) and 6511(b)(2) Return filed [date] Claim filed [date] No agreement executed Deficiency notice mailed [date]
The details supporting the above computations are set forth on attached pages [#] to [#] , inclusive.

Exhibit 35.11.1-203
Rule 155 Computation: Computation Statement — Overpayment of Tax and Penalty — Jeopardy Assessment

COMPUTATION STATEMENT
		In re:	[Name of case] [Petitioner’s address] Docket No. [docket no.]
Income Tax
[year 1]
	Net tax assessed and paid					$ 7,500.00
	Payments:
		April 15, [year] (statutory date)		$ 150.00
		[date 1]		400.00
		[date 2]		6,250.00
		[date 3] (jeopardy assessment)		750.00
		Total payments			$ 7,550.00
		Less: Allowance, [date]			50.00
	Net payment				$ 7,500.00
		Tax liability				$ 6,500.00
		Overpayment in tax				$ 1,000.00
I.R.C. §§ 6512(b)(3)(A), 65l2(b)(3)(B) and 6511(c) Return filed [date] No claim filed Agreement executed [date] (extending statutory period to [date]) Deficiency notice mailed [date]
	Addition to the tax (I.R.C. § 6663(a)) paid, [date] (jeopardy assessment)					$ 3,500.00
	Liability for addition to the tax					3,000.00
	Overpayment in addition to the tax					$500.00
I.R.C. § 6512(b)(3)(A) Return filed [date] No claim filed Agreement executed, [date] (extending statutory period to [date]) Deficiency notice mailed [date]
The details supporting the above computation are set forth on attached pages [#] to [#], inclusive.

Exhibit 35.11.1-204
Rule 155 Computation: Computation Statement — Transferee Liability — Computation for Transferor and/or Several Transferees Covering Duplication of Liability in Cases Before the Court


In re:	[Name of petitioner], Transferee of Assets of [Name of transferor] [Petitioner’s address] Docket No. [docket no.]

[Name of transferor], Transferor [Transferor’s address]
Income Tax [year 1]
Liability		$ [amount]
plus interest on the above liability as provided by law from [date] to the date of payment.

The aforesaid liability of the above-named petitioner, plus interest as provided by law, is a duplication of the deficiency set forth in the case of [name of transferor], transferor , Docket No. [docket no.], and of the liability set forth in the case of [name of other transferee before the Court],transferee, Docket No. [docket no.] in which cases computations of liability pursuant to the Court’s opinion dated [date] are concurrently being filed with the Tax Court of the United States. The payment of the entire amount of the liability of the transferor, plus interest as provided by law, by any one, or a combination of the petitioners liable therefor, will discharge the instant petitioner from liability.

The details supporting the above computation are set forth on attached pages [#] to [#], inclusive.

Exhibit 35.11.1-205
Rule 155 Computation: Computation Statement — Carryback — Overpayment

COMPUTATION STATEMENT
In re:		[Name of case] [Petitioner’s address] Docket No. [docket no.]

Income Tax [year 1]
Tax liability, computed without allowance for net operating loss carryback from [year 2] to [year 1]				$ 300,000.00
Tax assessed and paid				200,000.00
Deficiency, without allowance for net operating loss carryback				$ 100,000.00
Reduction in liability due to net operating loss carryback				75,000.00
Deficiency, after allowance for net operating loss carryback				$ 25,000.00
No net operating loss carryback claim filed
[year 2]
Tax liability, computed without allowance for net operating loss carryback from [year 2] to [year 1]				$100,000.00
Tax assessed and paid				75,000.00
Deficiency, without allowance for net operating loss carry-back				$ 25,000.00
Tax paid			$ 75,000.00
Payments:
	[date]		$ 20,000.00
	[date 2]		20,000.00
	[date 3]		20,000.00
	[date 4]		15,000.00
	Total payments			$ 75,000.00
Tax liability, after allowance for net operating loss carry-back				60,000.00
Overpayment				$15,000.00

I.R.C. §§ 6512(b)(3)(C) and 6511(d)(2)
Return filed [date]
Claim for net operating loss carryback filed, [date]
Agreement executed [date] (extending statutory period to [date])
Deficiency notice mailed [date]
The details supporting the above computations are set forth on attached pages [#] to [#], inclusive.

Exhibit 35.11.1-206
Rule 155 Computation: Computation Statement — Estate Tax — State Estate Tax

COMPUTATION STATEMENT
	In re:	[Name of case] [Petitioner’s address] Docket No. [docket no.]
		Date of death: [date]

	Estate tax deficiency	$ 50,000.00
The petitioner may claim credit for State estate, inheritance, legacy or succession taxes, and may present to the Internal Revenue Service proof of such payment within the statutory period.
The details supporting the above computation are set forth on attached pages [#] to [#], inclusive.

*Note:* Normally the gross deficiency in estate tax is provided for in the Tax Court’s decision, and the petitioner may within the statutory period submit to the Service support for any claim for State estate taxes. However, if the petitioner submits proof of partial payment of State estate taxes and a partial credit is allowed in part two of the Computation Statement, the credit paragraph as illustrated in this form should be modified to set forth both the partial credit allowed and the maximum credit for which claim may be made. In this instance, however, the decision of the Tax Court should be for the gross deficiencies.
If proof of the entire credit is submitted and allowed in part two of the Computation Statement, the deficiency set forth in part one of the Computation Statement and in the Tax Court’s decision would be for the net deficiency. In the latter instance, the word net should be added before the word deficiency, and the credit paragraph should be omitted from part one of the Computation Statement.

Exhibit 35.11.1-207
Rule 155 Computation: Computation Statement — Short Form — No Change in Amount of Deficiency, or Computation Thereof, From That Shown in Statutory Notice — No Overpayment Involved

COMPUTATION STATEMENT
	In re:	[Name of case] [Petitioner’s address] Docket No. [docket no.]

Income Tax
	Year	Deficiency
	2000	$ 6,000.00
	2001	3,000.00
The deficiencies in income taxes due from the petitioner as shown above are as set forth in the notice of deficiency dated [date], a copy of which is attached to the petition in the above-entitled case.

*Note:* The short form may be used only in cases in which the deficiency to be determined by the Court is in the same amount as determined in the statutory notice. However, it may not be used in cases involving any of the following factors: an overpayment; an adjustment in the Computation Statement which results in a lesser deficiency to be assessed or to be paid; restrictive interest computations; or in any case in which there are any special or additional computations necessary which are not shown in the supporting statement to the statutory notice. When the short form is appropriately used, part two and three of the Computation Statement may be omitted.

Exhibit 35.11.1-208
Rule 155 Computation: Computation Statement — Portion of Overpayment Barred Notice sent under six-year period of section 6501(e)

COMPUTATION STATEMENT
	In re:	[Name of case] [Petitioner’s address] Docket No. [docket no.]

Income Tax [year 1]
	Tax assessed and paid			$ 15,000.00
		Payments:
		[date]	$ 10,000.00
		[date]	5,000.00
		Total payments	$ 15,000.00
	Tax liability			9,000.00
	Overpayment			$ 6,000.00
	Overpayment barred by statute of limitations			1,000.00
	Net overpayment allowable			$ 5,000.00
I.R.C. § 6512(b)(3)(A) Return filed [date] No claim filed No agreements executed Deficiency notice mailed [date]

*Note:* Where there is a stipulated decision involving a barred overpayment, it is not necessary for the stipulation document to so indicate. The amount of the stipulated liability should be increased by the amount of the barred overpayment so that the stated overpayment will be the amount which can be refunded or credited.

Exhibit 35.11.1-209
Award Data Sheet

AWARD DATA SHEET
A.	CASE CAPTION AND DOCKET NO.
B.	PAYEE(S) ¹
C.	ADDRESS OF PAYEES
D.	NAME AND ADDRESS OF PETITIONER’S COUNSEL ²
E.	AMOUNT TO BE PAID ³
F.	ATTORNEY’S FEE AMOUNT
G.	UNDERLYING ISSUE(S) IN DISPUTE
H.	SETTLED CASE?		Y or N
		IF YES, HAS PROPER SETTLEMENT AUTHORITY BEEN OBTAINED? ⁴

IMPORTANT: ATTACH COPY OF DECISION
If any questions arise, please contact [name] at [phone no].

	¹ Name(s) of payee(s) must be exactly as set forth in court’s order or stipulation of settlement.
	² In general the check will be mailed to the petitioner in care of opposing counsel.
	³ Amount includes attorney’s fees, costs, and experts, etc.
	⁴ Settlement of administrative costs in excess of $5,000 and settlement of litigation costs which are above $25,000 must be approved by the Associate Chief Counsel (P&A).

Exhibit 35.11.1-210
Payment Memorandum with Offset

[letterhead]
Judgment Fund Section Financial Management Service Department of the Treasury 3700 East-West Hightway, Mail Stop 6F03 Hyattsville, MD 20782
Matter of:		[Petitioner’s name] v. Commissioner Tax Court Docket No. [docket no.]
Dear Sir or Madam:
Enclosed for payment is a copy of a decision awarding litigation costs to the taxpayers in the above-entitled case. All necessary approvals have been obtained and no further review of this matter will be taken. The payment of these litigation costs by the General Accounting Office has been authorized, therefore, we request that this payment be processed.
Please note that the decision in this case also determines a deficiency due to the government which is greater than the amount of the award to the taxpayer. PLEASE REQUEST ON THE CERTIFICATE THAT THE AWARD BE PAID ON SF-l081. In order for the SF-1081 to be prepared the following information will need to be transmitted with the certificate:
	Name of Taxpayer: [petitioner] Taxpayer Identification Number: [TIN] Secondary TIN: N/A Type of Tax: Individual Income Tax Year of Deficiency: [year] Service Center for Processing: [city, state]
The ALC number for the [city] Service Center is [ALC no.]. The account to which the payment is to be made is the Refund appropriation account. The number of this account is 20X0903.
All further pertinent information to enable you to process this matter for payment is included on the enclosed Adverse Judgment Data sheet.
Please notify this office when payment has been made. If you have any questions, please call [name] at [phone #] . Thank you for your cooperation.
			Sincerely,
			[NAME] Chief Counsel Internal Revenue Service
			By:________
Enclosures: Decision Adverse Judgment Data Sheet
cc: Area Counsel

Exhibit 35.11.1-211
Payment Memorandum without Offset

[letterhead]
Judgment Fund Section Financial Management Service Department of the Treasury 3700 East-West Hightway, Mail Stop 6F03 Hyattsville, MD 20782
Matter of:	[Petitioner’s name] v. Commissioner T.C. Docket No. [docket no.]
Dear Sir or Madam:
Enclosed for payment is a copy of a decision awarding litigation costs to the taxpayer in the above-entitled case. All necessary approvals have been obtained and no further review of this matter will be taken. The payment of these litigation costs by the General Accounting Office has been authorized, therefore, we request that this payment be processed. All pertinent information to enable you to process this matter for payment is included on the enclosed Adverse Award Judgment Sheet.
Please notify this office when payment has been made. If you have any questions, please call [name] at [phone no.] . Thank you for your cooperation.
		Sincerely,
		[NAME] Chief Counsel Internal Revenue Service
		By:________
Enclosures: Decision Adverse Award Judgment Sheet
cc: Area Counsel

Part 35. Tax Court Litigation

Chapter 11. Litigation Exhibits

Section 1. Litigation Exhibits

35.11.1 Litigation Exhibits

Manual Transmittal

Purpose

Material Changes

Effect on Other Documents

Audience

Effective Date

35.11.1.1 (08-11-2004)Supplementary Material

Exhibit 35.11.1-1 Issues Requiring Associate Office Review

Exhibit 35.11.1-2 Direct Filing and Service of Documents

Exhibit 35.11.1-3 Transfer of Cases and Coordination of Issues with Division Counsel/Associate Chief Counsel (TE/GE)

Exception:

Exhibit 35.11.1-4 Jeopardy Assessment Cases — Notice of Jeopardy Assessment (Termination)

Exhibit 35.11.1-5 Jeopardy Assessment Cases — Notice of Partial Abatement of Jeopardy Assessment

Exhibit 35.11.1-6 Jeopardy Assessment Cases — Notice of Abatement of Jeopardy Assessment

Exhibit 35.11.1-7 Munro Stipulation for Deficiency Cases

Exhibit 35.11.1-8 Motion for Leave to File an Amendment to Answer — Munro — Increased Deficiency and Increased Penalties

Exhibit 35.11.1-9 Answer — Petitioner's Burden of Proof: Complete Admissions and Denials

Exhibit 35.11.1-10 Answer — Petitioner's Burden of Proof: Qualified Admissions and Denials

Exhibit 35.11.1-11 Answer — Petitioner's Burden of Proof: Unnumbered and/or Unlettered Paragraphs

Exhibit 35.11.1-12 Answer — Affirmative Allegations: Statute of Limitations — Fraud as Defense

Exhibit 35.11.1-13 Answer — Affirmative Allegations: Statute of Limitations — 25 Percent Omission as Defense

Exhibit 35.11.1-14 Answer – Affirmative Allegations: Statute of Limitations — Delinquency as Defense

Exhibit 35.11.1-15 Answer — Affirmative Allegations: Statute of Limitations — Waivers or Consents as Defense

Exhibit 35.11.1-16 Answer — Affirmative Allegations: Statute of Limitations — Waivers or Forms 872A as Defense

Exhibit 35.11.1-17 Answer — Collateral Estoppel — General

Exhibit 35.11.1-18 Answer — Affirmative Allegations: Fraud — Bank Deposit Method

Exhibit 35.11.1-19 Answer — Affirmative Allegations: Fraud — Net Worth Method

Exhibit 35.11.1-20 Answer — Affirmative Allegations: Fraud — Specific Items Method

Exhibit 35.11.1-21 Answer — Affirmative Allegations: Fraud — Alternative Negligence and Delinquency Penalties

Exhibit 35.11.1-22 Answer — Affirmative Allegations: Fraud — Collateral Estoppel as to Tax Year

Exhibit 35.11.1-23 Answer — Affirmative Allegations: Transferee Liability

Exhibit 35.11.1-24 Answer — Accumulated Earnings Tax: Inadequate Section 534(c) Statement

Exhibit 35.11.1-25 Answer — Accumulated Earnings Tax Answer: Petitioner Failed to Submit Section 534(c) Statement

Exhibit 35.11.1-26 Answer — Accumulated Earnings Tax Answer: Section 534 Letter Sent But No Response

Exhibit 35.11.1-27 Declaratory Judgment Case: Administrative Record — Employee Plans (Stipulated Administrative Record)

Exhibit 35.11.1-28 Declaratory Judgment Case: Employee Plans (Administrative Record Submitted Unagreed)

Exhibit 35.11.1-29 Notice of Filing of Petition and Right to Intervene

Exhibit 35.11.1-30 Notice of Filing of Petition and Right to Intervene (Deceased Nonpetitioning Spouse)

Exhibit 35.11.1-31 Designation of Place of Trial

Exhibit 35.11.1-32 Notice of No Objection

Exhibit 35.11.1-33 Notice of Objection

Exhibit 35.11.1-34 Motions to Dismiss for Lack of Jurisdiction: Untimely Petition — Late United States Postmark

Exhibit 35.11.1-35 Motions to Dismiss for Lack of Jurisdiction: Untimely Petition — Private Postmeter

Exhibit 35.11.1-36 Motions to Dismiss for Lack of Jurisdiction: Untimely Petition — Illegible Postmark or Postmeter

Exhibit 35.11.1-37 Motions to Dismiss for Lack of Jurisdiction: No Statutory Notice

Exhibit 35.11.1-38 Motions to Dismiss for Lack of Jurisdiction: No Statutory Notice For Year Put In Issue

Exhibit 35.11.1-39 Motions to Dismiss for Lack of Jurisdiction: Unauthorized Representative of Deceased Person

Exhibit 35.11.1-40 Motions to Dismiss for Lack of Jurisdiction: Violation of Bankruptcy Code Stay Provision

Exhibit 35.11.1-41 Table of Ninety Calendar Days

Exhibit 35.11.1-42 Table of 150 Calendar Days

Exhibit 35.11.1-43 Letter to Petitioner Regarding Late Filed Petition

Exhibit 35.11.1-44 Motions Addressed to the Petition: Failure to State Claim — No Section 6673 Penalty Requested

Exhibit 35.11.1-45 Motions Addressed to the Petition: Failure to State Claim — Claim for Penalties Under I.R.C. § 6673

Exhibit 35.11.1-46 Motions Addressed to the Petition: Motion to Strike

Note:

Exhibit 35.11.1-47 Motions Addressed to the Petition: Motion for a More Definite Statement or to Strike

Exhibit 35.11.1-48 Tax Court Rule 37(c) Motion

Exhibit 35.11.1-49 Motion to Dismiss for Lack of Prosecution (Generally)

Exhibit 35.11.1-50 Motion to Dismiss for Lack of Prosecution: Nordstrom Procedure — Joint Petitioners

Exhibit 35.11.1-51 Motion for Continuance of Trial (Example 1)

Exhibit 35.11.1-52 Motion for Continuance of Trial (Example 2)

Exhibit 35.11.1-53 Motion to Calendar and Consolidate or In the Alternative to Continue

Exhibit 35.11.1-54 Motion for Pretrial Conference

Exhibit 35.11.1-55 Tax Court Rule 91(f) Motion

Exhibit 35.11.1-56 Motion for Partial Summary Judgment

Exhibit 35.11.1-57 Motion for Summary Judgment and Supporting Affidavit

Exhibit 35.11.1-58 Motion for Protective Order in Opposition to Petitioner's Motion for Partial Summary Judgment

Exhibit 35.11.1-59 Joint Motion to Submit Case Under Rule 122

Exhibit 35.11.1-60 Motion for Entry of Decision

Exhibit 35.11.1-61 Motion to Vacate Decision

Exhibit 35.11.1-62 TEFRA Partnership: Motion to Dismiss for Lack of Jurisdiction Pursuant to I.R.C. § 6226 (b)(1)

Exhibit 35.11.1-63 TEFRA Partnership: Motion to Dismiss for Lack of Jurisdiction Pursuant to I.R.C. § 6226 (b)(2) and (b)(4)

Exhibit 35.11.1-64 TEFRA Partnership: Motion to Dismiss for Lack of Jurisdiction — TEFRA Items Only

Exhibit 35.11.1-65 TEFRA Partnership: Motion to Dismiss for Lack of Jurisdiction and to Strike — TEFRA and Non-TEFRA Items

Exhibit 35.11.1-66 TEFRA Partnership: Motion to Dismiss for Lack of Jurisdiction and to Strike With Respect to Additions to Tax

Exhibit 35.11.1-67 Declaratory Judgment Case: Motion for Joinder of Additional Parties

35.11.1.1 (08-11-2004)
Supplementary Material

Exhibit 35.11.1-1
Issues Requiring Associate Office Review

Exhibit 35.11.1-2
Direct Filing and Service of Documents

Exhibit 35.11.1-3
Transfer of Cases and Coordination of Issues with Division Counsel/Associate Chief Counsel (TE/GE)

Exhibit 35.11.1-4
Jeopardy Assessment Cases — Notice of Jeopardy Assessment (Termination)

Exhibit 35.11.1-5
Jeopardy Assessment Cases — Notice of Partial Abatement of Jeopardy Assessment

Exhibit 35.11.1-6
Jeopardy Assessment Cases — Notice of Abatement of Jeopardy Assessment

Exhibit 35.11.1-7
Munro Stipulation for Deficiency Cases

Exhibit 35.11.1-8
Motion for Leave to File an Amendment to Answer — Munro — Increased Deficiency and Increased Penalties

Exhibit 35.11.1-9
Answer — Petitioner's Burden of Proof: Complete Admissions and Denials

Exhibit 35.11.1-10
Answer — Petitioner's Burden of Proof: Qualified Admissions and Denials

Exhibit 35.11.1-11
Answer — Petitioner's Burden of Proof: Unnumbered and/or Unlettered Paragraphs

Exhibit 35.11.1-12
Answer — Affirmative Allegations: Statute of Limitations — Fraud as Defense

Exhibit 35.11.1-13
Answer — Affirmative Allegations: Statute of Limitations — 25 Percent Omission as Defense

Exhibit 35.11.1-14
Answer – Affirmative Allegations: Statute of Limitations — Delinquency as Defense

Exhibit 35.11.1-15
Answer — Affirmative Allegations: Statute of Limitations — Waivers or Consents as Defense

Exhibit 35.11.1-16
Answer — Affirmative Allegations: Statute of Limitations — Waivers or Forms 872A as Defense

Exhibit 35.11.1-17
Answer — Collateral Estoppel — General

Exhibit 35.11.1-18
Answer — Affirmative Allegations: Fraud — Bank Deposit Method

Exhibit 35.11.1-19
Answer — Affirmative Allegations: Fraud — Net Worth Method

Exhibit 35.11.1-20
Answer — Affirmative Allegations: Fraud — Specific Items Method

Exhibit 35.11.1-21
Answer — Affirmative Allegations: Fraud — Alternative Negligence and Delinquency Penalties

Exhibit 35.11.1-22
Answer — Affirmative Allegations: Fraud — Collateral Estoppel as to Tax Year

Exhibit 35.11.1-23
Answer — Affirmative Allegations: Transferee Liability

Exhibit 35.11.1-24
Answer — Accumulated Earnings Tax: Inadequate Section 534(c) Statement

Exhibit 35.11.1-25
Answer — Accumulated Earnings Tax Answer: Petitioner Failed to Submit Section 534(c) Statement

Exhibit 35.11.1-26
Answer — Accumulated Earnings Tax Answer: Section 534 Letter Sent But No Response

Exhibit 35.11.1-27
Declaratory Judgment Case: Administrative Record — Employee Plans (Stipulated Administrative Record)

Exhibit 35.11.1-28
Declaratory Judgment Case: Employee Plans (Administrative Record Submitted Unagreed)

Exhibit 35.11.1-29
Notice of Filing of Petition and Right to Intervene

Exhibit 35.11.1-30
Notice of Filing of Petition and Right to Intervene (Deceased Nonpetitioning Spouse)

Exhibit 35.11.1-31
Designation of Place of Trial

Exhibit 35.11.1-32
Notice of No Objection

Exhibit 35.11.1-33
Notice of Objection

Exhibit 35.11.1-34
Motions to Dismiss for Lack of Jurisdiction: Untimely Petition — Late United States Postmark

Exhibit 35.11.1-35
Motions to Dismiss for Lack of Jurisdiction: Untimely Petition — Private Postmeter

Exhibit 35.11.1-36
Motions to Dismiss for Lack of Jurisdiction: Untimely Petition — Illegible Postmark or Postmeter

Exhibit 35.11.1-37
Motions to Dismiss for Lack of Jurisdiction: No Statutory Notice

Exhibit 35.11.1-38
Motions to Dismiss for Lack of Jurisdiction: No Statutory Notice For Year Put In Issue

Exhibit 35.11.1-39
Motions to Dismiss for Lack of Jurisdiction: Unauthorized Representative of Deceased Person

Exhibit 35.11.1-40
Motions to Dismiss for Lack of Jurisdiction: Violation of Bankruptcy Code Stay Provision

Exhibit 35.11.1-41
Table of Ninety Calendar Days

Exhibit 35.11.1-42
Table of 150 Calendar Days

Exhibit 35.11.1-43
Letter to Petitioner Regarding Late Filed Petition

Exhibit 35.11.1-44
Motions Addressed to the Petition: Failure to State Claim — No Section 6673 Penalty Requested

Exhibit 35.11.1-45
Motions Addressed to the Petition: Failure to State Claim — Claim for Penalties Under I.R.C. § 6673

Exhibit 35.11.1-46
Motions Addressed to the Petition: Motion to Strike

Exhibit 35.11.1-47
Motions Addressed to the Petition: Motion for a More Definite Statement or to Strike

Exhibit 35.11.1-48
Tax Court Rule 37(c) Motion

Exhibit 35.11.1-49
Motion to Dismiss for Lack of Prosecution (Generally)

Exhibit 35.11.1-50
Motion to Dismiss for Lack of Prosecution: Nordstrom Procedure — Joint Petitioners

Exhibit 35.11.1-51
Motion for Continuance of Trial (Example 1)

Exhibit 35.11.1-52
Motion for Continuance of Trial (Example 2)

Exhibit 35.11.1-53
Motion to Calendar and Consolidate or In the Alternative to Continue

Exhibit 35.11.1-54
Motion for Pretrial Conference

Exhibit 35.11.1-55
Tax Court Rule 91(f) Motion

Exhibit 35.11.1-56
Motion for Partial Summary Judgment

Exhibit 35.11.1-57
Motion for Summary Judgment and Supporting Affidavit

Exhibit 35.11.1-58
Motion for Protective Order in Opposition to Petitioner's Motion for Partial Summary Judgment

Exhibit 35.11.1-59
Joint Motion to Submit Case Under Rule 122

Exhibit 35.11.1-60
Motion for Entry of Decision

Exhibit 35.11.1-61
Motion to Vacate Decision

Exhibit 35.11.1-62
TEFRA Partnership: Motion to Dismiss for Lack of Jurisdiction Pursuant to I.R.C. § 6226 (b)(1)

Exhibit 35.11.1-63
TEFRA Partnership: Motion to Dismiss for Lack of Jurisdiction Pursuant to I.R.C. § 6226 (b)(2) and (b)(4)

Exhibit 35.11.1-64
TEFRA Partnership: Motion to Dismiss for Lack of Jurisdiction — TEFRA Items Only

Exhibit 35.11.1-65
TEFRA Partnership: Motion to Dismiss for Lack of Jurisdiction and to Strike — TEFRA and Non-TEFRA Items

Exhibit 35.11.1-66
TEFRA Partnership: Motion to Dismiss for Lack of Jurisdiction and to Strike With Respect to Additions to Tax

Exhibit 35.11.1-67
Declaratory Judgment Case: Motion for Joinder of Additional Parties

Exhibit 35.11.1-68
Declaratory Judgment Case: Motion to Dismiss for Lack of Jurisdiction

Exhibit 35.11.1-69
Declaratory Judgment Case: Motion to Extend Time Within Which to Stipulate as to the Administrative Record

Exhibit 35.11.1-70
Declaratory Judgment Case: Motion for Order to Show Cause Why Case Should Not Be Submitted on the Administrative Record as Provided in Tax Court Rule 217

Exhibit 35.11.1-71
Notice of Proceeding Under Bankruptcy Code

Exhibit 35.11.1-72
Motion to Consolidate for Trial, Briefing and Opinion

Exhibit 35.11.1-73
Motion to Change Place of Trial

Exhibit 35.11.1-74
Motion to Correct Transcript (Joint)

Exhibit 35.11.1-75
Motion to Change Caption — (Nonjurisdictional)

Exhibit 35.11.1-76
Motion to Substitution of Party and to Change Caption

Exhibit 35.11.1-77
Sample Letter To Attorneys in Conflict Situations Involving Planning, Promoting or Operating a Tax Shelter

Exhibit 35.11.1-78
Sample Letter To Attorneys in Conflict Situations Involving Multiple Representation and IRC § 6015 is at Issue

Exhibit 35.11.1-79
Conflict of Interest Situations Where Petitioner’s Attorney Is a Potential Witness