Internal Revenue Code:Rule 145. Exclusion of Proposed Witnesses

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Contents


Location in Internal Revenue Code


     TITLE 26 - INTERNAL REVENUE CODE
      TITLE 26 - APPENDIX
       TITLE XIV. - TRIALS

Statute

    Rule 145. Exclusion of Proposed Witnesses
 
      (a) Exclusion: At the request of a party, the Court shall order
    witnesses excluded so that they cannot hear the testimony of other
    witnesses and it may make the order on its own motion.  This Rule
    does not authorize exclusion of (1) a party who is a natural
    person, or (2) an officer or employee of a party which is not a
    natural person designated as its representative by its attorney, or
    (3) a person whose presence is shown by a party to be essential to
    the presentation of such party's cause.
      (b) Contempt: Among other measures which the Court may take in
    the circumstances, it may punish as for a contempt (1) any witness
    who remains within hearing of the proceedings after such exclusion
    has been directed, that fact being noted in the record; and (2) any
    person (witness, counsel, or party) who willfully violates
    instructions issued by the Court with respect to such exclusion.
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