Internal Revenue Code:Rule 101. Sequence, Timing, and Frequency

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Location in Internal Revenue Code

     TITLE 26 - INTERNAL REVENUE CODE
      TITLE 26 - APPENDIX
       TITLE X. - GENERAL PROVISIONS GOVERNING DISCOVERY, DEPOSITIONS, AND
             REQUESTS FOR ADMISSION
      

Statute

    Rule 101. Sequence, Timing, and Frequency
 
      Unless the Court orders otherwise for the convenience of the
    parties and witnesses and in the interests of justice, and subject
    to the provisions of the Rules herein which apply more
    specifically, the procedures set forth in Rule 100 may be used in
    any sequence, and the fact that a party is engaged in any such
    method or procedure shall not operate to delay the use of any such
    method or procedure by any other party.  However, none of these
    methods or procedures shall be used in a manner or at a time which
    shall delay or impede the progress of the case toward trial status
    or the trial of the case on the date for which it is noticed,
    unless in the interests of justice the Court shall order
    otherwise.  Unless the Court orders otherwise under Rule 103, the
    frequency of use of these methods or procedures is not limited.