Opinion
1306-24
05-02-2024
ERIN MORROW, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On April 17, 2024, petitioner filed a document titled "Motion for Commencement of Action," wherein petitioner appears to request that the Court create a new case under Internal Revenue Code section 7623(b)(4), which pertains to whistleblower actions. Petitioner's motion is improper and will be denied.
Further, on April 26, 2024, petitioner filed a document titled "Motion to Produce Subpoena and Discovery," wherein petitioner requests the production of documents by respondent. Pursuant to Rule 72(b)(2) of the Tax Court Rules of Practice and Procedure, discovery requests and responses involving 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 or requests for the production of documents, are premature. Rule 70(a)(2) of the Tax Court Rules of Practice and Procedure provide that such discovery may not commence before 30 days after joinder of the issue. Joinder of the issue has 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 the 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 petitioner's Motion for Commencement of Action, filed April 17, 2024, is denied. It is further
ORDERED that petitioner's Motion to Produce Subpoena and Discovery, filed April 26, 2024, is hereby deemed stricken from the Court's record in this case.