Opinion
18090-23L
06-10-2024
DANIEL E. LARKIN & CHRISTINE L. LARKIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Jennifer E. Siegel Special Trial Judge
On June 2, 2024, petitioners filed a "Motion for Leave to Conduct Discovery Pursuant to Rule 70(a)(2)." According to the Tax Court Rules of Practice and Procedure, however, leave of Court is not needed to make a request for the production of documents, see Rule 72(a), and the requests should not be filed with the Court, see Rule 72(b)(2). Premises considered, it is
ORDERED that petitioners' Motion as filed is denied as moot.