TRIAL CALENDARS

Tax Court Rules of Practice and Procedure

Rule: 131

Jurisdiction: US

Bluebook Citation: T.C. R. 131

RULE 131. TRIAL CALENDARS (a) General: Each case, when at issue, will be placed upon a calendar for trial in accordance with Rule 140. The Clerk shall notify the parties of the place and time for which the calendar is set. (b) Standing Pretrial Order: In order to facilitate the orderly and efficient disposition of all cases on a trial calendar, at the direction of the trial judge, the Clerk shall include with the notice of trial a Standing Pretrial Order or other instructions for trial preparation. Unexcused failure to comply with any such order may subject a party or a party’s counsel to sanctions. See, e.g., Rules 104, 123, and 202. (c) Calendar Call: Each case appearing on a trial calendar will be called at the time and place scheduled. At the call, counsel or the parties shall indicate their estimate of the time required for trial. The cases for trial will thereupon be tried in due course, but not necessarily in the order listed. (As amended and effective March 1, 2008, 130 T.C. 469. For prior history, see 109 T.C. 614–15 (1997). Rule 131 was originally designated as Rule 132, see 109 T.C. 614– 15 (1997). For prior Rule 132 history, see 60 T.C. 1131 (1973); 81 T.C. 1064 (1983); 93 T.C. 946–47 (1989).)

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