U.S. CODE

U.S. Code

Title 1 General Provisions
Title 2 The Congress
Title 3 The President
Title 4 Flag and Seal, Seat Of Government,and the States
Title 5 Government Organization and Employees
Appendix to Title 5
Title 6 Domestic Security
Title 7 Agriculture
Title 8 Aliens and Nationality
Title 9 Arbitration
Title 10 Armed Forces
Appendix to Title 10 (Rules of Court of Appeals for the Armed Forces)
Title 11 Bankruptcy
Appendix to Title 11
Title 12 Banks and Banking
Title 13 Census
Title 14 Coast Guard
Title 15 Commerce and Trade
Title 16 Conservation
Title 17 Copyrights
Title 18 Crimes and Criminal Procedure
Appendix to Title 18
Title 19 Customs Duties
Title 20 Education
Title 21 Food and Drugs
Title 22 Foreign Relations and Intercourse
Title 23 Highways
Title 24 Hospitals and Asylums
Title 25 Indians
Title 26 Internal Revenue Code
Appendix to Title 26
Title 27 Intoxicating Liquors
Title 28 Judiciary and Judicial Procedure
Appendix to Title 28
Title 29 Labor
Title 30 Mineral Lands and Mining
Title 31 Money and Finance
Title 32 National Guard
Title 33 Navigation and Navigable Waters
Title 34 Navy (repealed)
Title 35 Patents
Title 36 Patriotic Societies and Observances
Title 37 Pay and Allowances Of the Uniformed Services
Title 38 Veterans' Benefits
Appendix to Title 38 (Rules of Court of Appeals for Veterans Claims()
Title 39 Postal Service
Title 40 Public Buildings, Property, and Works
Title 41 Public Contracts
Title 42 The Public Health and Welfare
Title 43 Public Lands
Title 44 Public Printing and Documents
Title 45 Railroads
Title 46 Shipping
Appendix to Title 46
Title 47 Telegraphs, Telephones, and Radiotelegraphs
Title 48 Territories and Insular Possessions
Title 49 Transportation
Title 50 War and National Defense
Appendix to Title 50

Rule 174. Trial

(a) Place of Trial: At the time of filing the petition, the petitioner may, in accordance with Form 5 in Appendix I or by other separate writing, designate the place where the petitioner would prefer the trial to be held. If the petitioner has not filed such a designation, then the Commissioner shall, within 30 days after the date of service of the petition, file a designation showing the place of trial preferred by the Commissioner. The Court will make every effort to conduct the trial at the location most convenient to that designated where suitable facilities are available.

(b) Conduct of Trial and Evidence: Trials of small tax cases will be conducted as informally as possible consistent with orderly procedure, and any evidence deemed by the Court to have probative value shall be admissible.

(c) Briefs: Neither briefs nor oral arguments will be required in small tax cases unless the Court otherwise directs.

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