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McNeal v. Comm'r of Internal Revenue

United States Tax Court
Dec 17, 2021
No. 17846-21 (U.S.T.C. Dec. 17, 2021)

Opinion

17846-21

12-17-2021

Sonya Youvett McNeal Petitioner v. Commissioner of Internal Revenue Respondent


ORDER

Maurice B. Foley Chief Judge.

On December 16, 2021, petitioner filed a Motion To Compel Discovery. Under Rule 70(a)(1), formal discovery may not be used until a party has attempted "to attain the objectives of discovery through informal consultation or communication." Petitioner's motion does not indicate that she has attempted to obtain the information sought in her motion to compel through informal consultation or communication with respondent's counsel. Respondent will normally send a "Branerton letter" to a petitioner inviting that petitioner to an informal conference to exchange information. However, nothing prohibits petitioner here from initiating this conference by contacting respondent's counsel. The informal consultation required by the Court is, therefore, at this time the appropriate forum for petitioner to gather the documents or materials she requests from respondent.

Upon due consideration, it is therefore

ORDERED that petitioner's Motion To Compel Discovery is denied.


Summaries of

McNeal v. Comm'r of Internal Revenue

United States Tax Court
Dec 17, 2021
No. 17846-21 (U.S.T.C. Dec. 17, 2021)
Case details for

McNeal v. Comm'r of Internal Revenue

Case Details

Full title:Sonya Youvett McNeal Petitioner v. Commissioner of Internal Revenue…

Court:United States Tax Court

Date published: Dec 17, 2021

Citations

No. 17846-21 (U.S.T.C. Dec. 17, 2021)