Internal Revenue Code:Rule 122. Submission Without Trial
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Contents |
Location in Internal Revenue Code
TITLE 26 - INTERNAL REVENUE CODE
TITLE 26 - APPENDIX
TITLE XII. - DECISION WITHOUT TRIAL
Statute
Rule 122. Submission Without Trial
(a) General: Any case not requiring a trial for the submission of
evidence (as, for example, where sufficient facts have been
admitted, stipulated, established by deposition, or included in the
record in some other way) may be submitted at any time after
joinder of issue (see Rule 38) by motion of the parties filed with
the Court. The parties need not wait for the case to be calendared
for trial and need not appear in Court.
(b) Burden of Proof: The fact of submission of a case, under
paragraph (a) of this Rule, does not alter the burden of proof, or
the requirements otherwise applicable with respect to adducing
proof, or the effect of failure of proof.
