Rule 14. Pending Appeals Calendar; Stayed Cases

(a) Generally. The Tax Court must maintain a pending appeals calendar for cases it anticipates will be fully resolved by an appellate decision pending in another case. (b) Placement on the Pending Appeals Calendar. (1) Procedure. The Tax Court may place a case on the pending appeals calendar by granting a joint motion of all parties. The joint motion must contain a statement by all parties that all remaining disputed legal issues may be resolved by the pending appellate decision. After reviewing the joint motion, the Tax Court may convene a conference with all parties to review the issues to be decided in the Tax Court case before ruling. (2) Remaining Issues. If the Tax Court determines that issues will still need to be resolved after the pending appellate case is decided, the Tax Court may, with all parties' consent, proceed to decide those issues. (c) Dismissal Calendar. Cases on the pending appeals calendar must remain in an inactive status for an indefinite period pending the appellate decision. Once the appropriate appellate court files its mandate resolving the pending appellate decision, the Tax Court must remove the Tax Court case from the pending appeals calendar. The Tax Court then must place the case on the dismissal calendar for at least 60 days so the appropriate party may file a motion for entry of judgment and proposed form of judgment for consideration by the Tax Court. If no motion for entry of judgment or proposed form of judgment is filed, the case will be dismissed without further notice. (d) Issues Not Resolved on Appeal. Once the mandate is filed, if a party believes the appellate decision did not resolve all the issues in the Tax Court case, that party may file an application in the Tax Court requesting further proceedings the party believes necessary. When such an application is filed, the Tax Court must review the appellate decision and the Tax Court case, and then determine whether the appellate decision has resolved all the issues in the Tax Court case es the appellate decision did not resolve all the issues in the Tax Court case, that party may file an application in the Tax Court requesting further proceedings the party believes necessary. When such an application is filed, the Tax Court must review the appellate decision and the Tax Court case, and then determine whether the appellate decision has resolved all the issues in the Tax Court case. The Tax Court then must issue further appropriate orders. (e) Notice to the Tax Court. The Tax Court may request that a party or parties notify the Tax Court in writing within 10 days of the filing of a mandate in an appellate proceeding that resolves all issues that remain in dispute in the Tax Court case. (f) Stayed Cases. On a party's motion, the Tax Court may stay cases that may be fully or partially resolved by the outcome in another Tax Court case.