Rule 42 [Reserved for Expansion]

This rule is currently reserved and does not contain any content. Court rules are sometimes structured with placeholder sections like this so the numbering system can stay consistent if new rules are added later.

If you are looking for specific guidance on a tax court procedure, this section will not help you right now. You may need to check a different rule number or look for updates, since courts sometimes fill in reserved sections over time as they add new procedures.