Effective December 1, 2013, amendments to several Federal Rules of Appellate Procedure (“FRAP”) became effective. There are changes, all of which relate to appeals from the United States Tax Court, to FRAP 13, 14, and 24. There are also revisions to the form Affidavit Accompanying Motion for Permission to Appeal In Forma Pauperis.
But the most widely applicable change is to FRAP 28 and 28.1. Those rules now provide that the Statement of the Case section of appellate briefs is to include “the facts relevant to the issues submitted for review, … the relevant procedural history, and … the rulings presented for review.” Previously, a separate Statement of Facts was required, which sometimes made it challenging to figure out what should go into the Statement of the Case and what should go into the Statement of Facts and, relatedly, how to craft a Statement of the Case without significant references to facts. The new amendment seemingly solves those problems.