10th Cir. R. 14.1: Tenth Circuit rules apply
Tenth Circuit Rules — Title III. Appeals from the United States Tax Court
These Rules—except Rules 8, 9, 15, 17, 20, and 22—apply to review of a decision of the Tax Court. As used in any applicable Tenth Circuit rule, the term “district court” includes the Tax Court, the term “district judge” includes a judge of the Tax Court, and the term “district court clerk” includes the Tax Court clerk.