Internal Revenue Code:Rule 130. Motions and Other Matters

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Contents


Location in Internal Revenue Code


     TITLE 26 - INTERNAL REVENUE CODE
      TITLE 26 - APPENDIX
       TITLE XIII. - CALENDARS AND CONTINUANCES

Statute

    Rule 130. Motions and Other Matters
 
      (a) Calendars: If a hearing is to be held on a motion or other
    matter, apart from a trial on the merits, then such hearing
    ordinarily will be held at Washington, D.C., on a motion calendar
    called on Wednesday throughout the year, unless the Court, on its
    own motion or on the motion of a party, shall direct otherwise.  As
    to hearings at other places, see Rule 50(b)(2). The parties will be
    given notice of the place and time of hearing.
      (b) Failure to Attend: The Court may hear a matter ex parte where
    a party fails to appear at such a hearing.  With respect to
    attendance at such hearings, see Rule 50(c).
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