Other Applicable Rules

ID:
UILC:
CCA_2024112014354400
7852.00-00
[Third Party Communication:
Date of Communication: Month DD, YYYY]
Number: 202504017
Release Date: 1/24/2025
From: ---
Sent: Wednesday, November 20, 2024 2:35:45 PM
To: ---
Cc: ---
Bcc:
Subject: RE: eCITE templating questions
Hi ---
The Tax Court Rule only requires a ‘name’. I do not know if there is a reason Counsel has historically used First, Middle Initial, and Last. That being said, the Court is typically only concerned with the signature/signature block of anyone who signs a document and is not the account holder that files the document.
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