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Rule 27. Form and Style of Papers.-All papers filed with the board may be either printed or typewritten, and if typewritten shall be on one side of the paper only, on paper not more than 812 inches wide and 11 inches long, and weighing not less than 16 pounds to the ream, folio base 17 by 22 inches, and fastened on the left side. Copies shall be legible, but may be on any weight paper. If printed they shall be in 10 or 12 point type, on good unglazed paper 578 inches wide by 9 inches long, with inside margin not less than 1 inch wide, and with double-leaded text and single-leaded quotations. Citations shall be in italics.
Rule 30. Stipulations.-The taxpayer and the Commissioner of Internal Revenue may, by stipulation in writing filed with the board, or presented at the hearing, agree upon any facts involved in the case. It is desired that facts be thus stipulated in so far as and whenever practicable.
Rule 31. Ex parte Affidavits.-Ex parte affidavits will not be received as evidence on disputed questions of fact unless the affidavit is first submitted to the opposing counsel prior to the hearing and his consent to the introduction thereof obtained.
Rule 32. Oral Testimony.—(a) Transcript of Testimony.-If the amount of tax in controversy is more than $10,000, the oral testimony introduced at the hearing shall be taken stenographically and a transcript thereof shall be made; if the amount is $10,000 or less, the oral testimony shall not be taken stenographically unless in the opinion of the division holding the hearing a permanent record of the testimony is deemed necessary.
(b) Admissibility of Evidence. The division holding a hearing shall be the sole judge of the relevancy and admissibility of evidence. It shall be its concern to elicit the material facts.
Rule 33.--Documentary Evidence.-(a) Copy of Parts of Document.-Where relevant and material matter offered in evidence is embraced in a book, paper, or document containing other matter not material or relevant and not intended to be put in evidence, such document shall not be filed, but a copy only of such relevant and material matter shall be filed.
(b) Receipt of Documentary Evidence.—Where agreed upon by the taxpayer and the Commissioner of Internal Revenue at or after the hearing, the division, if it deems advisable, may receive specified documentary evidence as a part of the record within a time to be fixed by it.
Rule 40. Subpanas.---(a) How Issued.--Except where issued at the instance of the board or any division thereof, subpænas shall issue only after filing of a written application therefor.
(b) Application for. The application shall specify the names and addresses of the witnesses required, the place where, time when, and before whom they are to appear and testify, and if documentary evidence is required, a sufficiently accurate description thereof to enable the witness to identify the documents.
(c) For Production of Documents. In case a witness is required to appear and produce documentary evidence, the application and the subpæna should state whether the person so required should appear in propria persona or be permitted to designate some person who is familiar with the contents and meaning of such documents to appear in his place and produce the same.
(d) Payment of Fees and Mileage. At the time of service of subpæna on behalf of the taxpayer on any witness required, the fees and mileage provided by section 900 (i) of the Revenue Act of 1924 shall be tendered and paid to such witness.
(e) Service and Proof.-Service may be made by any citizen of the United States over the age of 21 years, not a party to or in any way interested in the appeal, and competent to be a witness. Proof of service may be made by affidavit.
Rule 41.-Depositions on Oral Examination.—Where the taxpayer and the Commissioner of Internal Revenue are unable to agree upon the facts in any case, depositions may be taken in accordance with the following rules :
(a) Application to Take.—When either party proposes to take a deposition, a verified application, with two conformed copies, shall be made to the board setting forth the following:
(1) The name and post office address of the witness whose deposition is proposed to be taken.
(2) The subject matter or matters concerning which the witness is expected to testify, together with a statement of the reasons why it is desired to take the deposition and why the witness or witnesses should not be required to appear personally and testify at the hearing.
(3) The time and place of taking the deposition and the name, post office address, and official designation of an individual competent to administer oaths under the Revenue Act of 1924, before whom it is proposed to take the deposition.
(b) Order for.–Upon receipt of such application by the board, it will make an order, copy of which will be mailed or delivered to the taxpayer and to the Commissioner of Internal Revenue, or their counsel, wherein the board will name the witness whose deposition is to be taken and specify the time when, place where, and the officer before whom the witness is to testify, but such time and place and the officer before whom the deposition is to be taken so specified in the board's order may or may not be the same as those named in the application to the board.
(c) By Stipulation. At any time after issue is joined the parties or their counsel may, by stipulation duly signed and filed with the board, take the depositions of any witnesses whose testimony they deem material to the issues. In such cases the stipulation shall state the names and addresses of the witnesses; the time when and the place where such depositions will be taken, and the name, address, and official title of the officer before whom it is proposed to take the depositions. In such cases no order to take depositions will be issued by the board, but such depositions shall be taken and returned by the officer in accordance with the rules of the board.
(d) Manner of Taking Depositions. The person appointed to take testimony shall be present during the taking of the deposition. Every person whose deposition is taken shall be cautioned and sworn (or affirmed, if he so request) to testify the whole truth and nothing but the truth concerning the matter about which he shall testify, and shall be carefully examined. His testimony shall be reduced to typewriting by the officer before whom the deposition is taken, or under his direction, after which the deposition shall be read and subscribed by the witness and certified in usual form by the officer. After the deposition has been so subscribed and certified it shall, together with two copies thereof made by such officer, or under his direction, be forwarded by such officer under seal in an envelope addressed to the board at its office in Washington, D, C. Upon receipt of the deposition and copies the board will file the deposition in the record in said proceeding and forward one copy to the party at whose instance the deposition has been taken, or his counsel, and the other copy to the opposite party or his counsel.
(e) Objections.-Objections to questions or answers shall not be entered of record, except objections to the form of the question or to the competency of the witness, and no comment, explanation, or argument shall be recorded.
(f) Witnesses Not Named in Order. When depositions are taken under these rules, if both parties are present or represented at the time and place specified for the taking of the depositions, either party may, after the examination of the witnesses produced under the order, be entitled to produce and examine other witnesses; but in such case one day's notice must be given to the adverse party or his counsel there present unless such notice is waived.
(g) Costs and Fees.-Any cost or expense incurred in the taking of depositions under these rules shall be paid by the party at whose request the same are taken. Persons designated to take depositions shall be entitled to the same fees as are paid for like services in the courts of the United States.
(h) Depositions on Order of Board.—The board or any division thereof may at any time upon its own motion order the taking of the deposition of any witness whose testimony is deemed essential to the proper disposition of the appeal.
(i) Limitation on Time for Taking.- No deposition shall be taken within 10 days prior to the date of the hearing assigned by the board unless under special circumstances and for good cause shown.
(j) How Written.—The depositions shall be typewritten upon one side of the paper only, which shall be the same size as required under rule 27.
Rule 42. Depositions on Written Interrogatories.- Depositions may be taken on written interrogatories in substantially the same manner as above indicated for depositions on oral examinations. The interrogatories must be filed with the applications in triplicate and a copy thereof will be served upon, or mailed to, the opposite party by the board. Within 12 days after such service such opposite party may file with the board his objections, if any, to such interrogatories, together with any cross-interrogatories he desires to propose. If he files crossinterrogatories they shall be filed with the board in triplicate and one copy thereof will be forwarded to the opposite party, or his counsel, who shall within 10 days thereafter file his objections, if any, to such cross-interrogatories. No objections to the interrogatories or cross-interrogatories will be considered at the hearing unless taken before the order for the taking of the deposition issues.
Rule 43. Fees and Mileage.-Witnesses summoned before the board shall be paid the same fees and mileage that are paid witnesses in the courts of the United States, and witnesses whose depositions are taken, and the persons taking the same, shall severally be entitled to the same fees as paid for like services in the courts of the United States. Witness fees and mileage, and fees of persons designated to take depositions, shall be paid by the party at whose instance the witnesses appear, or their depositions are taken.
Rule 44. Computation of Time-Sundays and Holidays.-When the time prescribed by these rules for doing any act expires on a Sunday or a legal holiday in the District of Columbia, such time shall extend to and include the next succeeding day that is not a Sunday or such legal holiday.
Rule 50. Settlement of Final Determinations. When the board makes a decision directing the recomputation of a deficiency in an indicated manner, the procedure shall be as follows: (1) The parties may stipulate that the deficiency shall be determined at a stated amount, and file the stipulation as the basis of a final determination on consent. (2) Either party may prepare a proposed determination, showing the basis and method of its computation and file five copies thereof with the board, accompanied by a notice that it will be presented to the board for settlement on a stated day (other than a Friday or Saturday) not sooner after filing than the number of days allowed in the board's decision. The board will serve one copy upon the adverse party and the latter shall show cause before the board, on the day stated in the notice, either by a personal appearance or by filing five copies of an alternative proposed determination. Determinations noticed for settlement will be called in the regular daily calendar call of the board, and will be assigned by the chairman to a division for disposition on the papers filed or after a hearing, as the situation may require.
These forms are tentative, and may be altered as circumstances may render necessary,
See rule 27 as to form and style of papers.
No. 1.--United States Board of Tax Appeals.
Application for Admission to Practice. I.
hereby apply for admission to practice before the United States Board of Tax Appeals, and submit the following: 1. I reside at (street number)
(city), county of state of 2. My office address is
(city), county of state of 3. I was admitted to the bar of the
(enter name of highest court) court of the state of
and have never been suspended or disbarred from practice before said court or any court of any state or the United States, except as follows:
I am a member of (state membership in professional societies). (Certified Public Accountants will use the following :)
I was issued a certificate and authorized to practice as a certified public accountant by the (give name of board or commission) of the State of
and such certificate has never been revoked, nor have I been suspended from practice, except as follows:
I am a member of (state names of accountants' societies to which you belong), and have never been suspended or expelled from any such society or any other recognized society of certified public accountants, except as follows:
(Name of Applicant.) State of County of
being first duly sworn, says that he is the person named in the foregoing application for admission to practice before the United States Board of Tax Appeals and that the statements of fact therein contained are true.
(Signature of Applicant.) Subscribed and sworn to before me this
192Certificate (Suggested Form) I, (state whether clerk of court or secretary of state board or commission of accountancy), hereby certify that – the applicant for admission to practice before the United States Board of Tax Appeals, is duly admitted to practice as (state whether attorney or C. P. A.) 'by the
(state name of court or state board or commission of accountancy) of the state of
and that he is now in good standing as such (state whether attorney or C. P. A.).
(Clerk of Court or Secretary of Board or Commission of C. P. A.) Dated
No. 2.—United States Board of Tax Appeals.
, N. Y.
, New York, pa. . } Docket No.
The above-named taxpayer hereby appeals from the determination of the Commissioner of Internal Revenue set forth in his deficiency letter (bureau symbols) dated - 192—, and as the basis of its appeal sets forth the following:
1. The taxpayer is a Delaware corporation with principal office at 120 Broadway, New York City.
2. The deficiency letter (a copy of which is attached) was mailed to the taxpayer on
1924 3. The taxes in controversy are (income) (profits) (estate) (gift) taxes for the (calendar or fiscal) years -) and are
than $10,000, to wit:
less dollars (state exactly, if possible, or approximately, the amount disputed). 4. The determination of tax contained in the said deficiency letter is based upon the following errors: (Enumerate specifically the assignments of error in a concise manner.)