Internal Revenue Code:Rule 110. Pretrial Conferences

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Location in Internal Revenue Code

     TITLE 26 - INTERNAL REVENUE CODE
      TITLE 26 - APPENDIX
       TITLE XI. - PRETRIAL CONFERENCES
     

Statute

    Rule 110. Pretrial Conferences
 
      (a) General: In appropriate cases, the Court will undertake to
    confer with the parties in pretrial conferences with a view to
    narrowing issues, stipulating facts, simplifying the presentation
    of evidence, or otherwise assisting in the preparation for trial or
    possible disposition of the case in whole or in part without trial.
      (b) Cases Calendared: Either party in a case listed on any trial
    calendar may request of the Court, or the Court on its own motion
    may order, a pretrial conference.  The Court may, in its
    discretion, set the case for a pretrial conference during the trial
    session.  If sufficient reason appears therefor, a pretrial
    conference will be scheduled prior to the call of the calendar at
    such time and place as may be practicable and appropriate.
      (c) Cases Not Calendared: If a case is not listed on a trial
    calendar, the Chief Judge, in the exercise of discretion, upon
    motion of either party or sua sponte, may list such case for a
    pretrial conference upon a calendar in the place designated for
    trial, or may assign the case for a pretrial conference either in
    Washington, D.C., or in any other convenient place.
      (d) Conditions: A request or motion for a pretrial conference
    shall include a statement of the reasons therefor.  Pretrial
    conferences will in no circumstances be held as a substitute for
    the conferences required between the parties in order to comply
    with the provisions of Rule 91, but a pretrial conference, for the
    purpose of assisting the parties in entering into the stipulations
    called for by Rule 91, will be held by the Court where the party
    requesting such pretrial conference has in good faith attempted
    without success to obtain such stipulation from such party's
    adversary.  Nor will any pretrial conference be held where the
    Court is satisfied that the request therefor is frivolous or is
    made for purposes of delay.
      (e) Order: The Court may, in its discretion, issue appropriate
    pretrial orders.