MOTIONS TO RECONSIDER

Motions to reconsider are prohibited except by express permission of the Tax Court, which will be granted only upon a showing of compelling circumstances. Requests to make a motion and any responses to such requests must be made only by letter to the Tax Court of no more than two pages in length, a copy of which must be served on all opposing counsel and self-represented litigants. Nothing in this part alters or tolls any deadlines established by statute, including the deadlines for obtaining appellate review of any order of the Tax Court.