Rule 130 — Motions and Other Matters

(a) Calendars: If a hearing is to be held on a motion or other matter, apart from a trial on the merits, then such hearing may be held on a motion calendar in Washington, D.C., unless the Court, on its own motion or on the motion of a party, shall direct otherwise. As to hearings at other places, see Rule 50(b)(2). The parties will be given notice of the place and time of hearing.

(b) Failure To Attend: The Court may hear a matter ex parte where a party fails to appear at such a hearing. With respect to attendance at such hearings, see Rule 50(c).

(As effective October 3, 2008, 130 T.C. 469, as amended, effective May 5, 2011, 136 T.C. 632. For prior history, see 60 T.C. 1130 (1973); 93 T.C. 945–46 (1989).)