D.V.I. LRCi 69.1

(a) Generally. No attachment or execution shall be made on wages except as provided by

Title 5 Virgin Islands Code, chapter 44, and this Rule.

(b) Order for Garnishment. A judgment creditor, upon application and filing an affidavit

that contains a description of the judgment and its amount and states that execution has been

returned unsatisfied, and after giving mailed notice to the employer-garnishee and the judgment

debtor, may obtain an order for the garnishment of the wages of the judgment debtor.

(c) Motion to Vacate. An employer-garnishee or judgment debtor may move at any time

to vacate a lien and continuing levy created pursuant to Title 5, Virgin Islands Code, Chapter

44. Upon receiving written notice of any court proceeding attaching the levy or the judgment on

which it is based, the employer-garnishee shall make no further payments until receipt of an

order of the Court terminating the proceedings.

(d) Duties of Judgment Creditor. The judgment creditor shall:

(1) file with the Clerk of Court every three months after serving the levy upon an

employer-garnishee a receipt showing the amount received and the balance due under

the levy as of the date of filing, and furnish copies thereof to the employer-garnishee

and judgment debtor;

(2) file with the Clerk of Court written notice of the receipt of amounts from any other

source that are credited against the judgment and furnish copies thereof to the

employer-garnishee and judgment debtor.

(3) file a final receipt with the Court once the levy has been satisfied, and furnish a copy

thereof to the employer-garnishee and judgment debtor; and,

(4) move to vacate the levy within 20 days after such levy has been satisfied.

(e) Failure of Judgment Creditor to Comply. If the judgment creditor fails to file any of

the receipts prescribed by 5 V.I.C. § 524(a) or this Rule, any interested party may move the

Court to compel the defaulting judgment creditor to appear in court and make an accounting

forthwith.

(f) Discovery in Garnishment Proceedings. No discovery under Federal Rules of Civil

Procedure 26 to 37 shall be conducted in a proceeding pursuant to this Rule without first

obtaining an order of the Court, except that the following questions may be propounded to the

employer-garnishee upon written interrogatory:

(1) Were you, at the time of receiving this interrogatory, the employer of the defendant?

(2) State the amount paid the defendant as wages in the most recent pay period.

Rule 71A.1. Proceedings to Re-determine Deficiency in Income Tax

(a) Jurisdiction. The Revised Organic Act of the Virgin Islands, Pub. L. 83-517, Ch. 558,

§ 22, 68 Stat. 497, 506, (July 22, 1954), codified to 48 U.S.C. § 1612(a), as amended, gives this

Court exclusive jurisdiction over actions arising under the income tax laws of the Virgin Islands,

being the Naval Services Appropriation Act of 1922, July 12, 1921, c. 44, §1, 42 Stat. 123,

amended by Pub. L. No. 94-392, §5, 90 Stat. 1195, (Aug. 19, 1976), codified at 48 U.S.C. §1397,

and sometimes referred to as the “Mirror Code.” This rule applies to actions arising under the

Mirror Code.

(b) Name of Respondent. The Mirror Code is administered and enforced by the Virgin

Islands Bureau of Internal Revenue. 33 V.I.C. §§ 680—683. Any proceeding based on an action

of the Virgin Islands Bureau of Internal Revenue Code in administering or enforcing the Mirror

Code shall be by petition naming the Director, Virgin Islands Bureau of Internal Revenue, as

respondent.

(c) Incorporation of U.S. Tax Court Rules. To the extent consistent with the Mirror Code,

the following rules of the United States Tax Court Rules of Practice and Procedure, as amended

from time to time, shall apply.

Rule Subject

34(a), (b), and (c) Petition

36 Answer

37 Reply

91 Stipulations for Trial

122 Submission Without Trial

142 Burden of Proof

151 Briefs

155 Computation By Parties For Entry of Decision

Partnership Actions Under BBA Section 1101

Rule Subject

255.1 General

255.2 Commencement of Partnership Action

255.4 Other Pleadings

255.6 Identification and Removal of Partnership Representative

(d) Rules of Construction. In applying any rule of the Tax Court incorporated by this rule:

the word “Director” shall be substituted for “Commissioner;” and the words “District Court of

the Virgin Islands” shall be substituted for “Tax Court.” Any provision of the Tax Court rules

incorporated by this rule (1) relating to service of a petition or other papers, (2) describing the

number of copies of a paper or pleading to be filed, (3) relating to the place or manner of filing

a petition, or (4) filing fees, shall not apply.

(e) Application of Other Tax Court Rules by Motion. For actions other than a petition

for redetermination of income tax asserted in a notice of deficiency, notice of transferee liability,

or a petition to challenge a final partnership adjustment, a party may propose by motion the use

of particular rules of the United States Tax Court as in effect at the time of filing the petition

which would have been applicable to the matter had it been filed in the United States Tax Court.

The order approving the use of such rules shall provide for a reasonable amount of time for the

parties to amend their pleadings to conform with such rules. The Court may apply such rules

sua sponte on notice to the parties.

(f) Special Rule for Small Tax Cases. For cases in which the amount in dispute under the

Mirror Code is less than $50,000, the following Small Tax Cases rules of the Tax Court apply:

Tax Court Rule Subject

170 General

171 Request for Small Tax Case Procedure

173(a)(1), (b), and (c) Pleadings – Petition, Answer

174(b) and (c) Conduct of Trial and Evidence; Briefs

Small Tax Cases shall be automatically referred to the Magistrate Judge for disposition under

Federal Rule of Civil Procedure 73.

(g) Court as Tax Court for Proceedings Involving Partnership Notices Issued by

VIBIR. A petition for readjustment to a notice of final partnership adjustment issued by the

Virgin Islands Bureau of Internal Revenue shall be considered in the same manner as if it had

been filed in the United States Tax Court for purposes of section 6234(a) of the Mirror Code.