Rule 13 Kinds of Pleadings Allowed; Former Pleadings Abolished

This rule explains what documents count as official pleadings in a tax court case, and it keeps things simple by limiting how many types you can file.

A pleading is basically your written statement laying out the facts of your claim or defense. The court wants these kept separate from other paperwork. You cannot combine a pleading with a brief or legal memo. Each pleading has to be its own document, filed on its own, and formatted the way the court requires.

The rule also lists which pleadings are allowed. A case starts with a complaint and an answer. If the defendant wants to bring a claim against the plaintiff, or against another party added to the case, that goes in the answer as a counterclaim or cross-claim. If someone brings in a new third party, that document is called a third-party complaint. If the other side raises a counterclaim, you can file a reply to respond to it or to raise new facts that counter their defense. Beyond these documents, you cannot file any other type of pleading unless the court specifically allows it.

Finally, the rule gets rid of two old-fashioned legal tools called demurrers and pleas. These used to be ways to challenge a case without directly answering it, but they are not allowed anymore under this system.