Internal Revenue Code:Rule 176. Preliminary Hearings

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Contents


Location in Internal Revenue Code


     TITLE 26 - INTERNAL REVENUE CODE
      TITLE 26 - APPENDIX
       TITLE XVII. - SMALL TAX CASES

Statute

    Rule 176. Preliminary Hearings
 
      If, in a small tax case, it becomes necessary to hold a hearing
    on a motion or other preliminary matter, the parties may submit
    their views in writing and may, but shall not ordinarily be
    required to, appear personally at such hearing.  However, if the
    Court deems it advisable for the petitioner or the petitioner's
    counsel to appear personally, the Court will so notify the
    petitioner or the petitioner's counsel and will make every effort
    to schedule such a hearing at a place convenient to them.
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