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U.S. Code, Title 26, Internal Revenue Code, Appendix
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General SummaryThe U.S. Code is a consolidation and codification by subject matter of the general and permanent laws of the United States. While every effort has been made to ensure that this reproduction of the Code is accurate, those using it for legal purposes should verify their results against the printed version of the Code available through the Government Printing Office.
Rule 183. Cases Involving More Than $50,000
Except in cases subject to the provisions of Rule 182 or as otherwise provided, the following procedure shall be observed in cases tried before a Special Trial Judge:
(a) Trial and Briefs: A Special Trial Judge shall conduct the trial of any such case assigned for such purpose. After such trial, the parties shall submit their briefs in accordance with the provisions of Rule 151. Unless otherwise directed, no further briefs shall be filed.
(b) Special Trial Judge’s Report: After all the briefs have been filed by all the parties or the time for doing so has expired, the Special Trial Judge shall submit a report, including findings of fact and opinion, to the Chief Judge, and the Chief Judge will assign the case to a Judge or Division of the Court.
(c) Action on the Report: The Judge to whom or the Division to which the case is assigned may adopt the Special Trial Judge’s report or may modify it or may reject it in whole or in part, or may direct the filing of additional briefs or may receive further evidence or may direct oral argument, or may recommit the report with instructions. Due regard shall be given to the circumstance that the Special Trial Judge had the opportunity to evaluate the credibility of witnesses, and the findings of fact recommended by the Special Trial Judge shall be presumed to be correct.
Effective Date of Amendment
Amendment effective with respect to proceedings commenced after July 22, 1998.
TITLE XXI.—DECLARATORY JUDGMENTS
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Chicago: "U.S. Congress, Office of the Law Revision Counsel", "Rule 183. Cases Involving More Than $50,000," U.S. Code, Title 26, Internal Revenue Code, Appendix in U.S. Code, Title 26, Internal Revenue Code, Appendix (Washington, D.C.: Government Printing Office, 2002), Original Sources, accessed May 11, 2025, http://www.originalsources.com/Document.aspx?DocID=3UBY2IH1RQSMK6I.
MLA: "U.S. Congress, Office of the Law Revision Counsel". "Rule 183. Cases Involving More Than $50,000." U.S. Code, Title 26, Internal Revenue Code, Appendix, in U.S. Code, Title 26, Internal Revenue Code, Appendix, Washington, D.C., Government Printing Office, 2002, Original Sources. 11 May. 2025. http://www.originalsources.com/Document.aspx?DocID=3UBY2IH1RQSMK6I.
Harvard: "U.S. Congress, Office of the Law Revision Counsel", 'Rule 183. Cases Involving More Than $50,000' in U.S. Code, Title 26, Internal Revenue Code, Appendix. cited in 2002, U.S. Code, Title 26, Internal Revenue Code, Appendix, Government Printing Office, Washington, D.C.. Original Sources, retrieved 11 May 2025, from http://www.originalsources.com/Document.aspx?DocID=3UBY2IH1RQSMK6I.
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