Rule 13. Appeals from the Tax Court — Inbound Citations

Citations to Rule 13(a)(2)

• Fed. R. App. P. 26(a)(4)(C)

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  (C) for filing under Rules 4(c)(1), 25(a)(2)(A)(ii), and 25(a)(2)(A)(iii)—and filing by mail under Rule 13(a)(2)—at the latest time for the method chosen for delivery to the post office, third-party commercial carrier, or prison mailing system; and