Rule 14 - Pending Appeals CalendarThe Tax Court shall maintain a pending appeals calendar for cases which it is anticipated will be fully resolved by an appellate decision pending in another case.
(a) A case is placed on the pending appeals calendar by joint motion of all of the parties to the litigation. Such joint motion shall contain an averment by all parties that they believe all issues that remain in dispute in the case in Tax Court will be resolved by the decision in the case on appeal. Upon receipt of the joint motion, the Court will convene a conference with all parties to review the issues to be decided in the Tax Court case. If it is determined that issues will still need to be tried after the appellate case is decided, the Court may, with the consent of all the parties, proceed to such motions and hearings as will decide those issues which will not be resolved by the decision in the case on appeal. Once the Court determines that all issues remaining in the Tax Court case will be decided when the decision on appeal is made, the Tax Court case may be placed on the pending appeals calendar.(b) Cases on the pending appeals calendar will remain in an inactive status for an indefinite period pending the appellate decision upon which the anticipated resolution rests. Once the appropriate appellate court issues its mandate resolving the pending appellate decision, the Court will remove the Tax Court case from the pending appeals calendar and place it on the inactive calendar for sixty (60) days so that the appropriate party can prepare a formal written judgment for approval by the Court. If no such proposed judgment is presented, the case will be dismissed without further notice.(c) Once the mandate is issued, if a party or parties believes it does not resolve all of the issues in the Tax Court case, such party may make application to the Court for such further proceedings in the trial court as is believed necessary. Upon such application, the Court will review the appellate decision, and the Tax Court case, to determine whether or not all of the issues in the trial court case have been resolved by the appellate decision. The Court will then issue such further orders as are appropriate.(d) The Tax Court on its own motion may request that a party or all parties shall notify the Tax Court in writing within ten days of the issuance of a mandate in an appellate decision that resolves all issues that remain in dispute in the tax case then pending on the pending appeals calendar.Added as Rule 26 April 5, 1993, effective 6/1/1993. Redesignated as Rule 14 and amended Jan. 24, 2003, effective 6/1/2003.HISTORICAL NOTES
Former Rule 14 was redesignated as Rule 11. For location of Rule(s) containing similar subject matter, see the 2003 Correlation Table following Rule 1, ante.