Opinion
15276-21
07-06-2023
TALMAGE-WESTON CROMAR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On June 2, 2023, petitioner filed a "Motion to Compel Respondent to Substantiate Claims and Motion to Dismiss for Lack of Jurisdiction if Respondent Fails to Do So". Therein petitioner asks the Court to compel respondent to provide certain documents and/or information.
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.
Moreover, any formal discovery requests, whether involving interrogatories, production of documents, or requests for admissions would have been premature. Rules 70(a)(2) and 90(a) of the Tax Court Rules of Practice and Procedure both provide that such discovery may not commence before 30 days after joinder of the issue. Joinder of the issue has not not occurred in this case because no answer to the petition has yet been filed by respondent. See Rule 38, Tax Court Rules of Practice and Procedure.
Furthermore, petitioner is 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).
Upon due consideration, it is
ORDERED that respondent's above-described Motion to Compel, filed June 2, 2023, is hereby deemed stricken from the record.