Code of Federal Regulations · Section
§ 1208.72 — Failure To Appear
12 C.F.R. § 1208.72
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In the absence of good cause shown, a debtor who fails to appear at a scheduled hearing will be deemed as not having timely filed a request for a hearing.
Authorizing Statute
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Regulations and orders12 U.S.C. § 4526
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Installment deduction for indebtedness to the United States5 U.S.C. § 5514
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Authority to make credits or refunds26 U.S.C. § 6402