Appellate rules 13, 14, 24, 28 and 28.1 as well as Form 4 were amended effective December 1, 2013. Rules 13, 14 and 24 concern appeals from the US Tax Court; the amendments revise the rules regarding permissive interlocutory appeals and clarify the status of the Tax Court as a court. Rules 28 and 28.1 relate to the required contents of briefs. Form 4 relates to in forma pauperis (IFP) applications on appeal.

Of particular note to appellate practitioners, the amendments to Rules 28 and 28.1 change the required contents of briefs. Former rules 28(a)(6) and (7) were combined such that attorneys are now required to provide a concise statement of the case which includes both the factual and procedural history in one section rather than two separate sections. Rule 28.1 was similarly amended to reflect the combination with respect to briefs in cases involving a cross-appeal.

See the United States Courts website for the links to the updated rules: Click Here

Tagged: Appellate Practice, Appellate Procedure