Opinion
19222-22S
04-08-2024
JOHN HENRY BESAW, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Zachary S. Fried Special Trial Judge
This case is before the Court on petitioner's Motion to Compel Discovery, filed March 20, 2024. In his motion, petitioner requests that respondent provide copies of specified documents.
Rule 70 of the Tax Court Rules of Practice and Procedure lays out the rules of discovery for litigants before the Tax Court. Specifically, the Rules require that the parties will "attempt to attain the objectives of discovery through informal consultation or communication before utilizing the discovery procedures." Rule 70(a). If a party cannot obtain relevant information through informal discovery, they may rely on formal procedures, such as interrogatories, requests for production of documents, or depositions. Rule 70(a); Branerton v. Commissioner, 61 T.C. 691 (1974). If the opposing party fails to respond to a formal discovery request, the party seeking discovery may, within the time for completing formal discovery, move the Court under Tax Court Rule 104(b) for an order compelling an answer, response, or compliance with the request. The moving party must attach to the motion the discovery request and any response.
As these rules make clear, a necessary predicate to a motion to compel is a formal discovery request. And a necessary predicate to a formal discovery request is an informal discovery request. Petitioner's motion does not establish that he met these predicates.
Upon due consideration and for cause, it is ORDERED that petitioner's Motion to Compel Discovery, filed March 20, 2024, is denied.