Internal Revenue Code:Rule 133. Continuances

From TaxAlmanac

Location in Internal Revenue Code

     TITLE 26 - INTERNAL REVENUE CODE
      TITLE 26 - APPENDIX
       TITLE XIII. - CALENDARS AND CONTINUANCES
     

Statute

    Rule 133. Continuances
 
      A case or matter scheduled on a calendar may be continued by the
    Court upon motion or at its own initiative.  A motion for
    continuance shall inform the Court of the position of the other
    parties with respect thereto, either by endorsement thereon by the
    other parties or by a representation of the moving party.  A motion
    for continuance based upon the pendency in a court of a related
    case or cases shall include the name and docket number of any such
    related case, the names of counsel for the parties in such case,
    and the status of such case, and shall identify all issues common
    to any such related case.  Continuances will be granted only in
    exceptional circumstances.  Conflicting engagements of counsel or
    employment of new counsel ordinarily will not be regarded as ground
    for continuance.  A motion for continuance, filed 30 days or less
    prior to the date to which it is directed, may be set for hearing
    on that date, but ordinarily will be deemed dilatory and will be
    denied unless the ground therefor arose during that period or there
    was good reason for not making the motion sooner.  As to extensions
    of time, see Rule 25(c).