Rule 63 - Review of Tax Court Decisions(A) Review of Final Judgment or Final Disposition. Any party adversely affected by a Final Judgment of the Tax Court as defined by Rule 2(H), or a final disposition by the Tax Court of an appeal from a court of probate jurisdiction, shall have a right to petition the Supreme Court for review of the Final Judgment or final disposition.(B) Rehearing. Any party adversely affected by a Final Judgment or final disposition may file a Petition for Rehearing with the Tax Court, not a Motion to Correct Error. Rehearings from a Final Judgment or final disposition of the Tax Court shall be governed by Rule 54. A Petition for Rehearing need not be filed in order to seek Review, but when a Petition for Rehearing is used, a ruling or order by the Tax Court granting or denying the same shall be deemed a final decision and 1(one) Review may be sought.(C) Notice of Intent to Petition for Review. A party initiates a Petition for Review by filing a Notice of Intent to Petition for Review with the Clerk in accordance with requirements of Rule 9 (except with respect to the filing fee) no later than: (1) thirty (30) days after the date of entry in the court's docket of the Final Judgment or final disposition if a Petition for Rehearing was not sought; or(2) thirty (30) days after the date of entry in the court's docket of the final disposition of the Petition for Rehearing if rehearing was sought and such Petition was timely filed by any party. Rule 25(C), which provides a three-day extension for service by mail or third-party commercial carrier, does not extend the due date for filing a Notice of Intent to Petition for Review, and no extension of time shall be granted.
(D) Clerk's Record and Transcript. The Clerk shall give notice of filing of the Notice of Intent to Petition for Review to the Court Reporter and shall assemble the Clerk's Record in accordance with Rule 10. The Court Reporter shall prepare and file the Transcript in accordance with Rule 11. The Clerk shall retain, transmit, and grant access to the Clerk's Record in accordance with Rule 12. Reference to the "trial court clerk" in Rules 10, 11, and 12 shall mean the Clerk.(E) Petition for Review. The petitioning party shall file its Petition for Review no later than thirty (30) days after: (1) the date of the docket entry of the Clerk's Notice of Completion of Clerk's Record if the Notice reports that the Transcript is complete or that no Transcript has been requested; or(2) in all other cases, the date of the docket entry of the Clerk's Notice of Completion of Transcript.(F) Brief in Response. A party may file a brief in response to the Petition for Review no later than thirty (30) days after the Petition is served.(G) Reply Brief. The petitioning party may file a reply brief no later than fifteen (15) days after a brief in response is served.(H) Review of Interlocutory Orders. Any party adversely affected by an interlocutory order of the Tax Court may petition the Supreme Court for Review of the order pursuant to Rule 14(B), which shall govern preparation of the Record on Appeal in interlocutory appeals. No Notice of Intent to Petition for Review shall be filed after the Supreme Court accepts a petition for interlocutory review.(I) Form and Length Limits. A Petition for Review, any brief in response, and any reply brief are governed by Rules 43, 44, and 46; provided, that, immediately before the Argument section in the Petition for Review and brief in response there shall be a separate section entitled Reasons for Granting [or Denying] Review, which shall concisely explain why review should or should not be granted. Reference to the "appellant's brief," "appellee's brief." and "appellant's reply brief" in Rule 46 shall mean the Petition for Review, brief in response, and reply brief, respectively. No separate brief in support of the Petition shall be filed.(J) Fiscal Impact. Any brief may discuss the fiscal impact of the Tax Court's decision on taxpayers or government.(K) Extensions of Time. Extensions of time may be sought under Rule 35 except that no extension of the time for filing the Notice of Intent to Petition for Review shall be granted.(L) Appendices. Appendices shall be filed in compliance with Rules 49, 50, and 51, Reference to the "appellant's brief" and "appellee's brief" in Rule 49 shall mean the Petition for Review and brief in response, respectively.(M) Considerations Governing the Grant of Review. The grant of review is a matter of judicial discretion. The following provisions articulate the principal considerations governing the Supreme Court's decision whether to grant Review. (1) Conflict in Tax Court or Court of Appeals Decisions. The Tax Court has entered a decision in conflict with another decision of the Tax Court or the Court of Appeals on the same important issue.(2) Conflict with Supreme Court Decision. The Tax Court has entered a decision in conflict with a decision of the Supreme Court on an important issue.(3) Undecided Question of Law. The Tax Court has decided an important question of law or a case of great public importance that should be decided by the Supreme Court.(4) Precedent in Need of Reconsideration. The Tax Court has correctly followed the ruling precedent, but such precedent is erroneous or in need of clarification or modification in some specific respect.(5) Conflict with Federal Appellate Decision. The Tax Court has decided an important federal question in a way that conflicts with a decision of the Supreme Court of the United States or a United States Court of Appeals.(6) Significant Departure From Law or Practice. The Tax Court has so significantly departed from accepted law or practice as to warrant the exercise of the Supreme Court's jurisdiction.(N) Effect of Denial of Review. The denial of a Petition for Review shall have no legal effect other than to terminate the litigation between the parties in the Supreme Court. No Petition for Rehearing may be filed from an order denying a Petition for Review.(O) Effect of Grant of Review. After the Supreme Court grants review, the Tax Court retains jurisdiction of the case for the purpose of any interim relief or stays the parties may seek. The Supreme Court may review the Tax Court's disposition of any request for interim relief or stay.(P) Filing Fee. Upon the filing of a Petition for Review, the petitioner shall pay a fee of $125.00 to the Clerk in addition to any other fees to be paid to the Clerk. However, no filing fee is required if the petition is filed on behalf of a state or governmental unit or by a party who proceeded in forma pauperis in the Tax Court.(Q) Applicability of Other Appellate Rules. All other rules of appellate procedure shall apply to Petitions for Review from the Tax Court except as otherwise specifically provided in this Rule.(R) Supreme Court Evenly Divided. Where the Supreme Court is evenly divided, either upon the question of accepting or denying review, or upon the disposition of the case once review is granted, review shall be deemed denied and the decision of the Tax Court shall be final.Amended April 12, 2016, effective 7/1/2016; amended July 26, 2018, effective 9/1/2018.