Internal Revenue Code:Rule 123. Default and Dismissal

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Location in Internal Revenue Code

     TITLE 26 - INTERNAL REVENUE CODE
      TITLE 26 - APPENDIX
       TITLE XII. - DECISION WITHOUT TRIAL
     

Statute

    Rule 123. Default and Dismissal
 
      (a) Default: If any party has failed to plead or otherwise
    proceed as provided by these Rules or as required by the Court,
    then such party may be held in default by the Court either on
    motion of another party or on the initiative of the Court.
    Thereafter, the Court may enter a decision against the defaulting
    party, upon such terms and conditions as the Court may deem proper,
    or may impose such sanctions (see, e.g., Rule 104) as the Court may
    deem appropriate.  The Court may, in its discretion, conduct
    hearings to ascertain whether a default has been committed, to
    determine the decision to be entered or the sanctions to be
    imposed, or to ascertain the truth of any matter.
      (b) Dismissal: For failure of a petitioner properly to prosecute
    or to comply with these Rules or any order of the Court or for
    other cause which the Court deems sufficient, the Court may dismiss
    a case at any time and enter a decision against the petitioner.
    The Court may, for similar reasons, decide against any party any
    issue as to which such party has the burden of proof, and such
    decision shall be treated as a dismissal for purposes of paragraphs
    (c) and (d) of this Rule.
      (c) Setting Aside Default or Dismissal: For reasons deemed
    sufficient by the Court and upon motion expeditiously made, the
    Court may set aside a default or dismissal or the decision rendered
    thereon.
      (d) Effect of Decision on Default or Dismissal: A decision
    rendered upon a default or in consequence of a dismissal, other
    than a dismissal for lack of jurisdiction, shall operate as an
    adjudication on the merits.