United States Tax Court
Rules

TITLE XIII
CALENDARS AND CONTINUANCES
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
ordinarily will be held at Washington, D.C., on a motion calendar
called on Wednesday throughout the year, 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).
Rule 131. Report Calendars
On a calendar specifically set for the purpose or on a trial
calendar, and after notice to the parties of the time and place,
any case at issue may be listed and called, first, for report as
to whether the case is to be tried or otherwise disposed of, and
if the latter, for report as to its status; and, secondly, if it
is to be tried, for report on the status of preparations for
trial, with particular reference to the stipulation requirements
of Rule 91. With respect to any case on such a calendar, the
Court may consider other matters and take such action as it deems
appropriate.
Rule 132. Trial Calendars
(a) General. Each case, when at issue, will be placed upon a
calendar for trial at the place designated in accordance with
Rule 140. The Clerk shall notify the parties of the place and
time for which the calendar is set.
(b) Standing pre-trial 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 Pre-Trial 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.
Rule 133. Special or Other Calendars
Special or other calendars may be scheduled by the Court,
upon motion or at its own initiative, for any purpose which the
Court may deem appropriate. The parties involved shall be
notified of the place and time of such calendars.
Rule 134. 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).
Rule 135--139. [Reserved]