Internal Revenue Code:Rule 50. General Requirements

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Location in Internal Revenue Code

     TITLE 26 - INTERNAL REVENUE CODE
      TITLE 26 - APPENDIX
       TITLE V. - MOTIONS
     

Statute

    Rule 50. General Requirements
 
      (a) Form and Content of Motion: An application to the Court for
    an order shall be by motion in writing, which shall state with
    particularity the grounds therefor and shall set forth the relief
    or order sought.  The motion shall show that prior notice thereof
    has been given to each other party or counsel for each other party
    and shall state whether there is any objection to the motion.  If a
    motion does not include such a statement, the Court will assume
    that there is an objection to the motion.  Unless the Court directs
    otherwise, motions made during a hearing or trial need not be in
    writing.  The rules applicable to captions, signing, and other
    matters of form and style of pleadings apply to all written
    motions.  See Rules 23, 32, and 33(a). The effect of a signature on
    a motion shall be as set forth in Rule 33(b).
      (b) Disposition of Motions: A motion may be disposed of in one or
    more of the following ways, in the discretion of the Court:
        (1) The Court may take action after directing that a written
      response be filed.  In that event, the motion shall be served
      upon the opposing party, who shall file such response within such
      period as the Court may direct.  Written response to a motion
      shall conform to the same requirements of form and style as apply
      to motions.
        (2) The Court may take action after directing a hearing, which
      normally will be held in Washington, D.C. The Court may, on its
      own motion or upon the written request of any party to the
      motion, direct that the hearing be held at some other location
      which serves the convenience of the parties and the Court.
        (3) The Court may take such action as the Court in its
      discretion deems appropriate, on such prior notice, if any, which
      the Court may consider reasonable.  The action of the Court may
      be taken with or without written response, hearing, or attendance
      of a party to the motion at the hearing.
      (c) Attendance at Hearings: If a motion is noticed for hearing,
    then a party to the motion may, prior to or at the time for such
    hearing, submit a written statement of such party's position
    together with any supporting documents.  Such statement may be
    submitted in lieu of or in addition to attendance at the hearing.
      (d) Defects in Pleading: Where the motion or order is directed to
    defects in a pleading, prompt filing of a proper pleading
    correcting the defects may obviate the necessity of a hearing
    thereon.
      (e) Postponement of Trial: The filing of a motion shall not
    constitute cause for postponement of a trial.  With respect to
    motions for continuance, see Rule 133.
      (f) Service of Motions: The rules applicable to service of
    pleadings apply to service of motions.  See Rule 21; for the rules
    applicable to service of papers in partnership actions, see Rule
    246.
 

Miscellaneous

                        EFFECTIVE DATE OF AMENDMENT
      Amendment of par. (a) effective with respect to motions filed
    after July 1, 1986.