Code of Federal Regulations (Last Updated: October 10, 2024) |
Title 31 - Money and Finance: Treasury |
Subtitle A - Office of the Secretary of the Treasury |
Part 10 - Practice Before the Internal Revenue Service |
Subpart D - Rules Applicable to Disciplinary Proceedings |
§ 10.84 - Proof, variance, amendment of pleadings.
Latest version.
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In the case of a variance between the allegations in a pleading and the evidence adduced in support of the pleading, the Administrative Law Judge may order or authorize amendment of the pleading to conform to the evidence; provided, that the party who would otherwise be prejudiced by the amendment is given reasonable opportunity to meet the allegations of the pleading as amended, and the Administrative Law Judge shall make findings on any issue presented by the pleadings as so amended.