July 19, 2013 Tax Court: IRS Must Sign Interrogatories Under Oath, Just Like Taxpayers Swanson-Flosystems Co. v. Commissioner, No. 27975-11 (July 18, 2013): On July 3, 2013, petitioner filed a motion “for an order compelling Respondent to provide the signed oath...
“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...
Black’s Law Dictionary defines trial discovery as: “the pre-trial devices that can be used by one party to obtain facts and information about the case from the other party…” It’s hard to exaggerate the importance of discovery for petitioners in a Tax Court case....
Request for Admissions Requests for Admissions (or simply “admissions”) are similar to the Facts section of a petition. They are simple statements of fact (or the application of the law to a fact) and are offered to your opponent for him to admit or deny. You will...
There are several ways you can ask for documents in informal discovery. See Rules 72 and 73. First, you can make informal requests of both your opponent and any non-hostile third parties, for copies of or the opportunity to copy, documents you need to establish your...
‘Interrogatories’ is a fancy word for questions, more specifically, written questions that must be answered in writing and under oath. Rule 71. You may only give interrogatories to your opponent, not to third parties. In the formal discovery process, the rules limit...
A deposition is the face to face questioning of a witness under oath before a court reporter. A deposition can be held anywhere convenient to the parties, usually in the office of one of the attorneys or parties to the case. Discovery by deposition can only take place...
In the Branerton case, the court observed that the stipulation process is “the bedrock of Tax Court practice” and acts “as an aid to the more expeditious trial of cases.” In other decisions, Tax Court has said of the stipulation of facts that it “eliminates burdensome...
