Rule 44. Brief And Petition Length Limitations

This Rule governs the length of briefs, Petitions for Rehearing, Petitions to Transfer to the Supreme Court, and Petitions for Review of a Tax Court decision by the Supreme Court.

A motion requesting leave to file any oversized brief or Petition shall be filed at least fifteen (15) days before the brief or Petition is due. The motion shall state the total number of words requested, not pages.

The text of the following shall not be included in the page or word length limits of this rule: Cover information Table of contents Table of authorities Signature block Certificate of service Word count certificate Appealed judgment or order of trial court or Administrative Agency, and items identified in Rule 46(A)(10). Headings and footnotes are included in the length limits.

Unless a word count complying with Section E is provided, a brief or Petition may not exceed the following number of pages: Appellant's brief: thirty (30) pages Appellee's brief: thirty (30) pages Reply brief (except as provided below): fifteen (15) pages Reply brief with cross-appellee's brief: thirty (30) pages Brief of intervenor or amicus curiae: fifteen (15) pages Petition for Rehearing: ten (10) pages Brief in response to a Petition for Rehearing: ten (10) pages Petition to Transfer: ten (10) pages Brief in response to a Petition seeking Transfer: ten (10) pages Reply brief to brief in response to a Petition seeking Transfer: three (3) pages Brief of intervenor or amicus curiae on transfer or rehearing: ten (10) pages Petition for Review of a Tax Court decision: thirty (30) pages Brief in response to a Petition for Review of a Tax Court decision: thirty (30) pages Reply brief to brief in response to a Petition for Review of a Tax Court decision: fifteen (15) pages

A brief or Petition exceeding the page limit of Section D may be filed if it does not exceed, and the attorney or the unrepresented party preparing the brief or Petition certifies that, including footnotes, it does not exceed, the following number of words: Appellant's brief: 14,000 words Appellee's brief: 14,000 words Reply brief (except as provided below): 7,000 words Reply brief with cross-appellee's brief: 14,000 words Brief of intervenor or amicus curiae: 7,000 words Petition for Rehearing: 4,200 words Brief in response to a petition for Rehearing: 4,200 words Petition to Transfer: 4,200 words Brief in response to a Petition seeking Transfer: 4,200 words Reply brief to brief in response to a Petition seeking Transfer: 1,000 words Brief of intervenor or amicus curiae on transfer or rehearing: 4,200 words Petition for Review of a Tax Court decision: 14,000 words Brief in response to a Petition for Review of a Tax Court decision: 14,000 words Reply brief to brief in response to a Petition for Review of a Tax Court decision: 7,000 words

The following are acceptable word count certifications: “I verify that this brief (or Petition) contains no more than (applicable limit) words,” and “I verify that this brief (or Petition) contains (actual number) words.” The certification shall appear at the end of the brief or Petition before the certificate of service. The attorney or the unrepresented party certifying a word count may rely on the word count of the word processing system used to prepare the brief or Petition.