Opinion
14114-22
11-30-2022
ANDREW J. MARTONE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On November 21, 2022, petitioner filed a Request for Production of Documents, Electronically Stored Information and Things. Among other things, Rule 72(b)(2) of the Tax Court Rules of Practice and Procedure provides that neither requests for production nor responses thereto are filed with the Court, except in limited and narrowly defined circumstances, such as in connection with a proper motion to compel. Indeed, discovery matters are generally to be handled between the parties, without Court involvement. Moreover, the Court notes that our Rules and longstanding precedent require efforts at informal discovery before resorting to formal discovery. See Rule 70(a)(1), Tax Court Rules of Practice and Procedure; Branerton Corp. v. Commissioner, 61 T.C. 691 (1974). In view of the foregoing, the Court will strike petitioner's improper filing from the record.
Upon due consideration and for cause, it is
ORDERED that petitioner's above-referenced Request for Production of Documents, Electronically Stored Information and Things is hereby deemed stricken from the Court's record in this case.