Opinion
15257-20
08-23-2022
HIRAM T. CANNON & DORIS A. CANNON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On June 16, 2022, petitioners filed an Administrative Record, which in nature is Petitioner's Interrogatories. On July 25, 2022, petitioners filed a Motion to Compel Discovery.
Pursuant to Rules 71(c) and 72(b)(2) of the Tax Court Rules of Practice and Procedure, discovery requests and responses involving interrogatories and production of documents are handled between the parties, without filing or Court involvement, except insofar as concerns any motion to compel.
Furthermore, petitioners are reminded that this Court's Rules require parties to cooperate and participate in the informal exchange of information prior to resorting to formal methods. See Branerton Corp. v. Commissioner, 61 T.C. 691, 692 (1974). The Court urges the parties to communicate with one another and exchange all relevant documents and information before utilizing the formal discovery procedures under the Court's Rules.
Upon due consideration, it is
ORDERED that petitioners' Administrative Record, filed June 16, 2022, is deemed stricken from the Court's record. It is further
ORDERED that, on or before September 14, 2022, respondent shall file an objection, if any, to petitioners' Motion to Compel Discovery.