Internal Revenue Code:Rule 41. Amended and Supplemental Pleadings

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Location in Internal Revenue Code

     TITLE 26 - INTERNAL REVENUE CODE
      TITLE 26 - APPENDIX
       TITLE IV. - PLEADINGS
     

Statute

    Rule 41. Amended and Supplemental Pleadings
 
      (a) Amendments: A party may amend a pleading once as a matter of
    course at any time before a responsive pleading is served.  If the
    pleading is one to which no responsive pleading is permitted and
    the case has not been placed on a trial calendar, then a party may
    so amend it at any time within 30 days after it is served.
    Otherwise a party may amend a pleading only by leave of Court or by
    written consent of the adverse party, and leave shall be given
    freely when justice so requires.  No amendment shall be allowed
    after expiration of the time for filing the petition, however,
    which would involve conferring jurisdiction on the Court over a
    matter which otherwise would not come within its jurisdiction under
    the petition as then on file.  A motion for leave to amend a
    pleading shall state the reasons for the amendment and shall be
    accompanied by the proposed amendment.  The amendment to the
    pleading shall not be incorporated into the motion but rather shall
    be separately set forth and consistent with the requirements of
    Rule 23 regarding form and style of papers filed with the Court.
    See Rules 36(a) and 37(a) for time for responding to amended
    pleadings.
      (b) Amendments to Conform to the Evidence: (1) Issues Tried by
    Consent: When issues not raised by the pleadings are tried by
    express or implied consent of the parties, they shall be treated in
    all respects as if they had been raised in the pleadings.  The
    Court, upon motion of any party at any time, may allow such
    amendment of the pleadings as may be necessary to cause them to
    conform to the evidence and to raise these issues, but failure to
    amend does not affect the result of the trial of these issues.
      (2) Other Evidence: If evidence is objected to at the trial on
    the ground that it is not within the issues raised by pleadings,
    then the Court may receive the evidence and at any time allow the
    pleadings to be amended to conform to the proof, and shall do so
    freely when justice so requires and the objecting party fails to
    satisfy the Court that the admission of such evidence would
    prejudice such party in maintaining such party's position on the
    merits.
      (3) Filing: The amendment or amended pleadings permitted under
    this paragraph (b) shall be filed with the Court at the trial or
    shall be filed with the Clerk at Washington, D.C., within such time
    as the Court may fix.
      (c) Supplemental Pleadings: Upon motion of a party, the Court
    may, upon such terms as are just, permit a party to file a
    supplemental pleading setting forth transactions or occurrences or
    events which have happened since the date of the pleading sought to
    be supplemented.  Permission may be granted even though the
    original pleading is defective in its statements of a claim for
    relief or defense.  If the Court deems it advisable that the
    adverse party plead to the supplemental pleading, then it shall so
    direct, specifying the time therefor.
      (d) Relation Back of Amendments: When an amendment of a pleading
    is permitted, it shall relate back to the time of filing of that
    pleading, unless the Court shall order otherwise either on motion
    of a party or on its own initiative.