Rule 11 Submission Without Trial

Sometimes both sides in a tax appeal case already agree on the facts. When this happens, they don't need to go through a full trial. The parties can simply agree to give the judge all the facts they've already established, whether through written agreements, depositions, or other parts of the case record, and ask for a decision based on that information.

This saves time and money for everyone involved. Instead of presenting witnesses and evidence in court, both sides can put their agreed-upon facts in front of the judge and let the judge rule based on those facts alone.

To use this option, both parties must agree to it. One side cannot force the other into skipping trial. If there are enough facts already on record that both sides accept as true, they can jointly ask the court to decide the case without holding a trial.