MTR 2.4 Conceding or Intentionally Drawing Games or Matches

If a game or match is not completed, players may concede or mutually agree to a draw in that game or match.

A match is considered complete once the result slip is filled out or, if match slips are not being used, a player leaves the table after game play is finished.

Until that point, either player may concede to or draw with the other, though if the conceding player won a game in the match, the match must be reported as 2-1. Intentional draws where no games were played are always reported as 0-0-3 or by using the “draw” button (0-0) in Wizards Event Reporter (WER).

Players may not agree to a concession or draw in exchange for any reward or incentive. Doing so will be considered Bribery (see section 5.2).

If a player refuses to play, it is assumed that he or she has conceded the match.