Rule 71 Relief from Judgment or Order
Rule Text
A Clerical Mistakes. Clerical mistakes in judgments, orders, or other parts of the record and errors therein arising from oversight or omission may be corrected by the court at any time on its own motion or on the motion of any party and after such notice to all parties who have appeared, if any, as the court orders. During the pendency of an appeal, a judgment may be corrected as provided in subsection (2) of section B of this rule.
B Mistakes; Inadvertence; Excusable Neglect; Newly Discovered Evidence; Etc.
B(1) By Motion. On motion and upon such terms as are just, the court may relieve a party or such party’s legal representative from a judgment for the following reasons: (a) mistake, inadvertence, surprise, or excusable neglect; (b) newly discovered evidence which by due diligence could not have been discovered in time to move for reconsideration under TCR 64; (c) fraud (whether previously called intrinsic or extrinsic), misrepresentation, or other misconduct of an adverse party; (d) the judgment is void; or (e) the judgment has been satisfied, released, or discharged, or a prior judgment upon which it is based has been reversed or otherwise vacated, or it is no longer equitable that the judgment should have prospective application. A motion for reasons (a), (b), and (c) must be accompanied by a pleading or motion under TCR 21 A which contains an assertion of a claim or defense. The motion must be made within a reasonable time, and for reasons (a), (b), and (c) not more than one year after receipt of notice by the moving party of the judgment. A copy of a motion filed within one year after the entry of the judgment must be served on all parties as provided in TCR 9, and all other motions filed under this rule must be served as provided in TCR 7. A motion under this section does not affect the finality of a judgment or suspend its operation.
B(2) When Appeal Pending. A motion under sections A or B may be filed with and decided by the Tax Court during the time an appeal from a judgment is pending before an appellate court. The moving party shall serve a copy of the motion on the appellate court. The moving party shall file a copy of the Tax Court’s order in the appellate court within seven days of the date of the tax court order. Any necessary modification of the appeal required by the court order shall be pursuant to rule of the appellate court.
C Relief from Judgment by Other Means. This rule does not limit the inherent power of the court to modify a judgment within a reasonable time, or the power of the court to entertain an independent action to relieve a party from a judgment, or the power of a court to set aside a judgment for fraud upon the court.
D Writs and Bills Abolished. Writs of coram nobis, coram vobis, audita querela, bills of review, and bills in the nature of a bill of review are abolished, and the procedure for obtaining any relief from a judgment shall be by motion or by an independent action. TCR amended Jan 1, 2023, Jan 1, 2026.