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).
Back to Tax Court Rules Table of
Contents