Opinion
3739-22
04-06-2022
THE CHRISTEN GROUP, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley, Chief Judge
On April 4, 2022, petitioner filed a First Request for Admissions, along with several Exhibit(s) (Doc. Index Nos. 17, 18, 19, 20, 21, 22, 23, 24, and 25). Those documents are improper for a number of reasons.
Rule 70(a)(2), Tax Court Rules of Practice and Procedure, states: "Discovery shall not be commenced, without leave of Court, before the expiration of 30 days after joinder of issue." Joinder of issue will not occur until respondent files his answer to the petition. See Rule 38. Respondent's answer is not due until 60 days after service of the petition on respondent. See Rule 36(a). Furthermore, Rule 70(a)(1) states in relevant part: "[T]he Court expects the parties to attempt to attain the objectives of discovery through informal consultation or communication before utilizing the discovery procedures provided in these Rules."
Upon due consideration of the foregoing, it is
ORDERED that petitioner's First Request for Admissions and Exhibit(s) at Doc. Index Nos. 17, 18, 19, 20, 21, 22, 23, 24, and 25, filed April 4, 2022, are stricken from the Court's record in this case.