Opinion
13611-22
05-10-2024
RICHARD W. MEDLEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
ADAM B. LANDY SPECIAL TRIAL JUDGE.
This deficiency case is before the Court on the following motions filed by Mr. Medley. These motions include: (1) Motion for Discovery, filed February 9, 2023; (2) Motion to Allow Access to DAWSON Support, filed March 16, 2023; and (3) Motion for Discovery, filed May 30, 2023.
I. Motions for Discovery
The Court's Rules of Practice and Procedure 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). If a party cannot obtain relevant information through informal discovery, he may rely on formal procedures, such as interrogatories, requests for production of documents, or depositions. Id. 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 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.
Rule references are to the Tax Court Rules of Practice and Procedure.
Mr. Medley seeks documents from his former counsel and law firm, Robert Barnes and Barnes Law, LLP, and the Commissioner. The Court construes Mr. Medley's two discovery motions as Motions to Compel. Mr. Medley has not shown that he has attempted to obtain the information he seeks by informal consultation or communication with his former counsel or counsel for the Commissioner who is representing the IRS in this case. As the rules stated above make clear, a necessary predicate for a Motion to Compel is a formal discovery request. And a necessary predicate to a formal discovery request is an informal discovery request. Mr. Medley's motions do not establish that he meets these predicates. Therefore, Mr. Medley's Motions for Discovery are premature and, accordingly, must be denied.
On January 8, 2024, Mr. Barnes responded to the Court's Order served December 21, 2023, granting his motion to withdraw as counsel but ordering him to turn over to Mr. Medley all items in his case file related to this case and the tax years at issue. Mr. Barnes stated to the Court that he returned to Mr. Medley "all materials (both hard copy and digital) Mr. Medley provided to Barnes Law at the outset of representation." Mr. Medley has not disputed receipt of these materials.
II. Motion to Allow Access to DAWSON Support
Mr. Medley seeks access to DAWSON, the Court's online case management platform, to review his docketed case and to file an Amended Petition and Amended Reply to Answer. Rule 21(b)(2)(A) authorizes service by electronic means if a person served consent in writing. Signing up for and using DAWSON constitutes consent to electronic service. See DAWSON Self-Represented User Guide, p. 5-6, at https://ustaxcourt.gov/resources/dawson/DAWSON_Petitioner_Training_Guide.pdf.
Since Mr. Medley is unrepresented, he may register for electronic access (eAccess) to electronically file and view documents in his case. To register he must send an email to dawson.support@ustaxcourt.gov. Therefore, we will deny Mr. Medley's Motion without prejudice since he will need to affirmatively request electronic access to DAWSON to respond to the Order served December 21, 2023.
By Order served December 21, 2023, we provided Mr. Medley an opportunity to file an Amended Petition and Amended Reply to Answer, pursuant to Rule 37, to respond to the affirmative allegations contained in paragraphs 8(a) through 8(rr) of the Commissioner's Answer, filed August 3, 2022, and to respond to the Commissioner's Motion for Partial Summary Judgment, filed November 18, 2022. We also warned Mr. Medley that failure to file amended pleadings, on or before February 14, 2024, might result in the Court granting the Commissioner's Motion for Partial Summary Judgment. Mr. Medley has failed to comply with that Order. Mr. Medley is advised that the Court will act upon the Commissioner's Motion in due course.
The premises considered, it is
ORDERED that Mr. Medley's Motion for Discovery, filed February 9, 2023, and Motion for Discovery, filed May 30, 2023, are denied. It is further
ORDERED that Mr. Medley's Motion to Allow Access to DAWSON Support, filed March 16, 2023, is denied without prejudice.