Regulations last checked for updates: May 05, 2024

Title 31 - Money and Finance: Treasury last revised: Apr 17, 2024
§ 15.737-16 - Proof; variance; amendment of pleadings.

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.

authority: 92 Stat. 1864 (18 U.S.C. 207), as amended
source: 45 FR 39842, June 12, 1980, unless otherwise noted.
cite as: 31 CFR 15.737-16