Amendments to the Federal Rules of Appellate Procedure will take effect on December 1, 2013 absent Congressional action to the contrary.
Fed. R. App. P. 13, 14, 24 These amendments concern appeals from the United States Tax Court. The amendments to Rules 13 and 14 address permissive interlocutory appeals from the Tax Court under 26 U.S.C. § 7482(a)(2). The amendment to Rule 24 more accurately reflects the status of the Tax Court as a court.
Fed. R. App. P. 28, 28.1 The amendment to Rule 28 revises Rule 28(a)’s list of the contents of the appellant’s brief by removing the requirement of separate statements of the case and of the facts, and by making conforming changes to Rule 28(b) (concerning appellee’s brief). The amendment to Rule 28.1 (concerning cross-appeals) makes conforming changes to Rule 28.1.
Form 4 The amendment combines and simplifies questions (10) and (11) relating to money spent for expenses or attorneys fees in connection with the lawsuit. In addition, there are certain technical amendments to the form.
For the full text of the amendments, click here.