Subdivision (a) (relating to “Capacity”) has been changed to conform to FRCP 9.

Subdivision (h)(6) (relating to special requirements applicable to complaints in “Tax Refund Suits”) was amended by prescribing, as additional information to be included as part of a tax refund complaint, the following: (i) the taxpayer’s or filer’s identification number; and (ii) a copy of the claim for refund.

Subdivision (h)(7) was added as a means to clarify the nature of the property interest asserted to have been taken in an inverse condemnation action.