Rule 20 Effective Date

This rule sets the starting date for when these court rules apply. Beginning July 1, 1986, every case in the Tax Court must follow these rules, no matter when or where the case first started.

Even if a case began in a different court before being moved to the Tax Court, these rules still apply once the case is there. In short, this rule makes sure there's one clear point in time when everyone knows the new rules take over.