Internal Revenue Code:Rule 131. Trial Calendars

From TaxAlmanac

Location in Internal Revenue Code

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

Statute

    Rule 131. Trial Calendars
 
      (a) General: Each case, when at issue, will be placed upon a
    calendar for trial at the place designated in accordance with Rule
    140. The Clerk shall notify the parties of the place and time for
    which the calendar is set.
      (b) Standing Pretrial Order: In order to facilitate the orderly
    and efficient disposition of all cases on a trial calendar, at the
    direction of the trial judge, the Clerk shall include with the
    notice of trial a Standing Pretrial Order or other instructions for
    trial preparation.  Unexcused failure to comply with any such order
    may subject a party or a party's counsel to sanctions.  See, e.g.,
    Rules 104, 123, and 202.
      (c) Calendar Call: Each case appearing on a trial calendar will
    be called at the time and place scheduled.  At the call, counsel or
    the parties shall indicate their estimate of the time required for
    trial.  The cases for trial will thereupon be tried in due course,
    but not necessarily in the order listed.