Rule 9 Service and Filing of Pleadings and Other Documents; Electronic and Conventional

A Service; when required. Except as otherwise provided in these rules, every order; every pleading subsequent to the original complaint; every written motion other than one that may be heard ex parte; and every written request, notice, appearance, demand, offer to allow judgment, designation of record on appeal, and similar document must be served on each of the parties. No service need be made on parties in default for failure to appear except that pleadings asserting new or additional claims for relief against them must be served on them in the manner provided for service of summons in TCR 7.

B Service; How Made. Except as otherwise provided in TCR 7 or TCR 8, whenever under these rules service is required or permitted to be made on a party, and that party is represented by an attorney, the service must be made on the attorney unless otherwise ordered by the court. Service on the attorney or on a party must be made by delivering a copy to that attorney or party; by mailing it to the attorney's or party's last known address; by e-mail as provided in section G of this rule; by electronic service as provided in section H of this rule; or, if the party is represented by an attorney, by facsimile communication as provided in section F of this rule. Delivery of a copy within this rule means: handing it to the person to be served; or leaving it at the person's office with the person who is apparently in charge; or, if there is no one in charge, leaving the copy in a conspicuous place therein; or, if the office is closed or the person to be served has no office, leaving the copy at the person's dwelling house or usual place of abode with some person 14 years of age or older then residing therein. A party who has appeared without providing an appropriate address for service may be served by filing the pleading or other document with the court. Service by mail is complete on mailing. Service of any notice or other document to bring a party into contempt may be only on that party personally.

C Filing; proof of service.

C(1) Generally. Except as provided by section D of this rule, all documents required to be served on a party by section A of this rule must be filed with the court within a reasonable time after service. Except as otherwise provided in TCR 7 and TCR 8, proof of service of all documents required or permitted to be served may be by written acknowledgment of service, by affidavit or declaration of the person making service, or by certificate of an attorney. Proof of service may be made on the document served or as a separate document attached thereto.

C(2) Proof of service by facsimile communication. If service is made by facsimile communication under section F of this rule, proof of service must be made by affidavit or by declaration of the person making service, or by certificate of an attorney and the person making service must attach to the affidavit, declaration, or certificate printed confirmation of receipt of the message generated by the transmitting technology.

C(3) Proof of service by e-mail. If service is made by e-mail under section G of this rule, service is effective when the sender has received confirmation that the attachment has been received by the designated recipient. Confirmation of receipt does not include an automatically generated message that the recipient is out of the office or otherwise unavailable.

C(4) Proof of service by electronic service. If service is made by electronic service under section H of this rule, proof of service must be made by affidavit or by declaration of the person making service, or by certificate of an attorney, specifying that service was completed by electronic service.

C(5) Proof of service on a party without a service address. Service on a party who has appeared without providing an appropriate address for service must be by affidavit or by declaration of the person filing the document, or by certificate of an attorney, that service by filing as provided in section B of this rule is appropriate.

D When filing not required. Notices of deposition, requests made pursuant to TCR 43, and answers and responses thereto must not be filed with the court. This rule does not preclude their use as exhibits or as evidence on a motion or at trial.

E Filing with the court defined. The filing of pleadings and other documents with the court as required by these rules must be made by filing them with the clerk of the court or the person exercising the duties of that office. The clerk or the person exercising the duties of that office must endorse on the pleading or document the time of day, the day of the month, the month, and the year. The clerk or person exercising the duties of that office is not required to receive for filing any document unless a caption that includes the name of the court; the case number of the action, if one has been assigned; the title of the document; and the names of the parties are legibly displayed on the front of the document, nor unless the contents of the document are legible. Further, the clerk is not required to receive for filing any document that does not include the name, address, and telephone number of the party or the attorney for the party, if the party is represented.

E(1) Filing with the court by e-mail prohibited; exception. The court will not accept or file communications regarding pending matters that are transmitted to the court by means of e-mail unless authorized by the court in writing. The court may contact the parties by e-mail with questions regarding the scheduling of hearings or other matters. When such a request originates with the court, the parties may respond to the court’s email using the “reply all” function to effectuate service on other parties. In that circumstance, no additional proof of service is required under TCR 9 G.

E(2) Conventional Filing; Binding Documents; Use of Staples Prohibited.

E(2)(a) Pleadings and documents submitted to the court for filing that are not electronically filed must be bound by paperclip or binder clip and must not contain staples.

E(2)(b) If a document to be filed includes one or more attachments, including but not limited to a documentary exhibit, an affidavit, or a declaration, then:

E(2)(b)(i) The document and each attachment must be separately bound by paperclip or binder clip; and

E(2)(b)(ii) The attachment or attachments must be bound in one packet to the document being filed by paperclip or binder clip.

E(2)(c) Subsection E(2)(b)(i) does not apply to an attachment to a motion to strike filed under TCR 21 E or an attachment to a motion for leave to amend a pleading filed under TCR 23 D(2). An attachment of either type must be bound in one packet to the document being filed by paperclip or binder clip.

F Service by facsimile communication. Whenever under these rules service is required or permitted to be made on a party, and that party is represented by an attorney, the service may be made on the attorney by means of facsimile communication if the attorney has such technology available and said technology is operating at the time service is made. Service in this manner is subject to TCR 10 B. Facsimile communication includes: a telephonic facsimile communication device; a facsimile server or other computerized system capable of receiving and storing incoming facsimile communications electronically and then routing them to users on paper or via e-mail; or an internet facsimile service that allows users to send and receive facsimiles from their personal computers using an existing e-mail account.

G Service by e-mail. Service by e-mail is prohibited unless attorneys agree in writing to the e-mail service. This agreement must provide the names and electronic mail addresses of all attorneys and the attorneys’ designees, if any, to be served. Any attorney may withdraw his or her agreement at any time, upon proper notice via electronic mail and any one of the other methods authorized by this rule.

H Filing and Service by electronic service; Incorporation of UTCR Chapter 21. As used in these rules, “electronic service” means using an electronic filing system provided by the Oregon Judicial Department and in the manner prescribed in rules adopted by the Chief Justice of the Oregon Supreme Court. The provisions of UTCR chapter 21 apply in the Tax Court except to the extent they conflict with other provisions of the Tax Court Rules. UTCR 21.140(1) generally requires active members of the Oregon State Bar to file documents with the court using the court’s electronic filing system. Although non-lawyers are not required to use the electronic filing system, use by non-lawyers is highly encouraged.

H(1) References to the Oregon Rules of Civil Procedure. Reference in UTCR chapter 21 to the Oregon Rules of Civil Procedure are to be interpreted as referring to the corresponding Tax Court Rule, if any. Compare ORCP 7 (Summons), with TCR 7 (Service of Complaints; Summons Generally).

H(2) Court Policy. For purposes of UTCR 21.140, incorporated by TCR 9 H, it is the Tax Court’s policy not to return or refuse complaints filed conventionally that were required to be filed electronically. This policy does not extend to other documents required to be filed electronically. TCR amended Jan 2, 2024; Jan 2, 2025, Jan 1, 2026.