Rule 36 Nonappearance

If you don't show up for your scheduled hearing at the time and place set by the court, you could lose your case automatically. The judge has the power to rule against you simply because you weren't there to present your side.

This applies to both sides in the case. Whether you're the taxpayer appealing a decision or the other party involved, skipping your hearing puts you at serious risk. The court doesn't have to wait for you or reschedule just because you missed it.

The lesson here is simple: mark your calendar and show up. If something comes up and you truly can't make it, you need to contact the court beforehand to explain the situation and ask for a new date. Waiting until after you've missed the hearing to explain yourself is much harder, since by then the judge may have already ruled against you.