Internal Revenue Code:Rule 149. Failure to Appear or to Adduce Evidence

From TaxAlmanac

Location in Internal Revenue Code

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

Statute

    Rule 149. Failure to Appear or to Adduce Evidence
 
      (a) Attendance at Trials: The unexcused absence of a party or a
    party's counsel when a case is called for trial will not be ground
    for delay.  The case may be dismissed for failure properly to
    prosecute, or the trial may proceed and the case be regarded as
    submitted on the part of the absent party or parties.
      (b) Failure of Proof: Failure to produce evidence, in support of
    an issue of fact as to which a party has the burden of proof and
    which has not been conceded by such party's adversary, may be
    ground for dismissal or for determination of the affected issue
    against that party.  Facts may be established by stipulation in
    accordance with Rule 91, but the mere filing of such stipulation
    does not relieve the party, upon whom rests the burden of proof, of
    the necessity of properly producing evidence in support of facts
    not adequately established by such stipulation.  As to submission
    of a case without trial, see Rule 122.