Internal Revenue Code:Rule 102. Supplementation of Responses

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Location in Internal Revenue Code

     TITLE 26 - INTERNAL REVENUE CODE
      TITLE 26 - APPENDIX
       TITLE X. - GENERAL PROVISIONS GOVERNING DISCOVERY, DEPOSITIONS, AND
             REQUESTS FOR ADMISSION
      

Statute

    Rule 102. Supplementation of Responses
 
      A party who has responded to a request for discovery (under Rule
    71, 72, 73, 74, 75, or 76) or to a request for admission (under
    Rule 90) in a manner which was complete when made, is under no duty
    to supplement the response to include information thereafter
    acquired, except as follows:
        (1) A party is under a duty seasonably to supplement the
      response with respect to any matter directly addressed to (A) the
      identity and location of persons having knowledge of discoverable
      matters, and (B) the identity of each person expected to be
      called as an expert witness at trial, the subject matter on which
      such person is expected to testify, and the substance of such
      person's testimony.  In respect of the requirement to furnish
      reports of expert witnesses, see Rule 143(f)(1).
        (2) A party is under a duty seasonably to amend a prior
      response if the party obtains information upon the basis of which
      the party knows that (A) the response was incorrect when made, or
      (B) the response, though correct when made, is no longer true and
      the circumstances are such that a failure to amend the response
      is in substance a knowing concealment.
        (3) A duty to supplement responses may be imposed by order of
      the Court, agreement of the parties, or at any time prior to
      trial through new requests for supplementation of prior
      responses.