Opinion
18151-23
01-30-2024
NICOLE L. BURBANK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On January 4, 2024, petitioner filed with the Court a document titled, "Request for Discovery." For the reasons that follow, petitioner's Request is procedurally improper and accordingly will be denied.
First, our Rules and longstanding precedent require the parties to cooperate and participate in the informal exchange of information before seeking formal discovery. See Rule 70(a)(1); Branerton Corp. v. Commissioner, 61 T.C. 691 (1974).By her Request petitioner seeks formal discovery but has not shown that she first attempted to obtain the information sought therein by informal consultation or communication with the attorney representing the Internal Revenue Service in this case (hereinafter, respondent's counsel). Given the current procedural posture of the case, informal consultation and communication with respondent's counsel is the appropriate method by which to request the information that petitioner seeks.
Rule references are to the Tax Court Rules of Practice and Procedure, which are available on the Court's website at https://ustaxcourt.gov/rules.html.
Petitioner may find the contact information for respondent's counsel in respondent's Answer to Amended Petition, filed December 28, 2023.
Second, even if petitioner's Request were timely and appropriate, it is in the nature of a formal discovery request that under our Rules should have been served on respondent rather than filed with the Court. See generally Rules 70 through 72. In the event that informal consultation and communication attempts are unfruitful, a party may, without leave of Court, serve a discovery request (e.g., written interrogatories or requests for production of documents) on the opposing party. See Rules 71 and 72. Such requests are not filed with the Court unless it becomes necessary for the serving party to file a motion to compel discovery. See Rules 71(c) and 72(b)(2).
For further information, petitioner may consult "Guidance for Petitioners" under the "Rules & Guidance" tab on the Court's website at www.ustaxcourt.gov.
In consideration of the foregoing, it is
ORDERED that, to the extent there is a request for relief in petitioner's above-referenced Request for Discovery, it is denied.