"Discovery" is the process by which parties to a law suit exchange information. Each party is required to provide any relevant information requested by his opponent. To many people this is a pretty exciting idea. For anyone who has tried to get honest information from the IRS, an opportunity to ask questions that the Commissioner is obliged to answer is a dream come true. The reality, however, is that the IRS employs highly trained legal professionals to slyly evade, craftily misstate, or simply ignore your questions. Their job is to make sure you get nothing from them that could help your case. With the Court’s help, they are generally successful, but not if you plan your discovery carefully and keep it focused.