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If everyone knows what they are doing and is playing by the rules, formal discovery should not be necessary. By the time you have completed the Branerton process of informal discovery, the parties should have a pretty good idea of the fact issues about which they disagree. Alternatively, you may have simply uncovered facts and questions your opponent doesn’t want to respond to. Either way, if you believe you will not make any further progress informally, it’s time to begin formal discovery. Formal discovery involves bringing the court into the discovery process with motions to compel or motions for protection from answering various discovery requests. The rules for discovery enforcement are in Title X. In informal discovery you may not have paid close attention to the formatting of the various types of requests. You may have mixed admissions with requests for documents or interrogatories, depending on whether your opponent admitted or denied a statement. For example, you may have had a request for admission like this:
1. In the notices of deficiency at issue you use the term “taxable deposits” to describe funds deposited into Petitioners’ accounts. (See NODs Explanation of items 1a. 1b. and 1c. attached to petition.)
a. If admitted, provide the statute or regulation that defines a “taxable deposit.”
b. Provide the facts you relied on to determine that deposits made to Petitioners accounts were “taxable deposits.”
c. Provide the name of your agent(s) who made the determination that Petitioners made “taxable deposits.”
d. Provide the names of your agents who will testify from personal knowledge that the deposits you refer to were taxable.
This request for an admission also has a request for documents and other questions attached based on whether the statement is admitted or denied. In formal discovery, your interrogatories and requests for documents must be ...
The words you see above IN BLUE are active hyperlinks in the E-Book version of "ON YOUR OWN IN TAX COURT." The E-Book edition contains extensive links to statutes, regulations, case law, and other useful authorities and resources. There is also an Appendix of actual court documents submitted by both sides. The purchase of the book includes a free half hour consultation with the author about your case.