• Part Number:
  • Part Number Title:
    Procedures for the Handling of Retaliation Complaints Under the Taxpayer First Act (TFA)
  • Subpart:
    1989 Subpart C
  • Subpart Title:
    Miscellaneous Provisions
  • Standard Number:
  • Title:
    Special circumstances; waiver of rules.
  • GPO Source:

In special circumstances not contemplated by the provisions of these rules, or for good cause shown, the ALJ or the ARB on review may, upon application, and after three days’ notice to all parties, waive any rule or issue such orders that justice or the administration of TFA requires.

[87 FR 12575, Mar. 7, 2022]