Internal Revenue Code:Rule 70. General Provisions

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Location in Internal Revenue Code

     TITLE 26 - INTERNAL REVENUE CODE
      TITLE 26 - APPENDIX
       TITLE VII. - DISCOVERY
     

Statute

    Rule 70. General Provisions
 
      (a) General: (1) Methods and Limitations of Discovery: In
    conformity with these Rules, a party may obtain discovery by
    written interrogatories (Rule 71), by production of documents or
    things (Rules 72 and 73), by depositions upon consent of the
    parties (Rule 74), by depositions without consent of the parties in
    certain cases (Rule 75), or by depositions of expert witnesses
    (Rule 76). However, the Court expects the parties to attempt to
    attain the objectives of discovery through informal consultation or
    communication before utilizing the discovery procedures provided in
    these Rules. Discovery is not available under these Rules through
    depositions except to the limited extent provided in Rules 74, 75,
    and 76. See Rules 91(a) and 100 regarding relationship of discovery
    to stipulations.
      (2) Time for Discovery: Discovery shall not be commenced, without
    leave of Court, before the expiration of 30 days after joinder of
    issue (see Rule 38). Discovery shall be completed and any motion to
    compel such discovery shall be filed, unless otherwise authorized
    by the Court, no later than 45 days prior to the date set for call
    of the case from a trial calendar.  Discovery by a deposition under
    Rules 75 and 76 may not be commenced before a notice of trial has
    been issued or the case has been assigned to a Judge or Special
    Trial Judge and any motion to compel such discovery shall be filed
    within the time provided by the preceding sentence.  See Rules
    75(a) and 76(c). Discovery of matters which are relevant only to
    the issue of a party's entitlement to reasonable litigation or
    administrative costs shall not be commenced, without leave of
    Court, before a motion for reasonable litigation or administrative
    costs has been noticed for a hearing, and discovery shall be
    completed and any motion to compel such discovery shall be filed,
    unless otherwise authorized by the Court, no later than 45 days
    prior to the date set for hearing.
      (3) Cases Consolidated for Trial: With respect to a common matter
    in cases consolidated for trial, discovery may be had by any party
    to such a case to the extent provided by these Rules, and, for that
    purpose, the reference to a ''party'' in this Title VII, in Title
    VIII, or in Title X, shall mean any party to any of the
    consolidated cases involving such common matter.
      (b) Scope of Discovery: (1) The information or response sought
    through discovery may concern any matter not privileged and which
    is relevant to the subject matter involved in the pending case.  It
    is not ground for objection that the information or response sought
    will be inadmissible at the trial, if that information or response
    appears reasonably calculated to lead to discovery of admissible
    evidence, regardless of the burden of proof involved.  If the
    information or response sought is otherwise proper, it is not
    objectionable merely because the information or response involves
    an opinion or contention that relates to fact or to the application
    of law to fact.  But the Court may order that the information or
    response sought need not be furnished or made until some designated
    time or a particular stage has been reached in the case or until a
    specified step has been taken by a party.
      (2) The frequency or extent of use of the discovery methods set
    forth in paragraph (a) shall be limited by the Court if it
    determines that: (A) the discovery sought is unreasonably
    cumulative or duplicative, or is obtainable from some other source
    that is more convenient, less burdensome, or less expensive; (B)
    the party seeking discovery has had ample opportunity by discovery
    in the action to obtain the information sought; or (C) the
    discovery is unduly burdensome or expensive, taking into account
    the needs of the case, the amount in controversy, limitations on
    the parties' resources, and the importance of the issues at stake
    in the litigation.  The Court may act upon its own initiative after
    reasonable notice or pursuant to a motion under Rule 103.
      (c) Party's Statements: Upon request to the other party and
    without any showing except the assertion in writing that the
    requestor lacks and has no convenient means of obtaining a copy of
    a statement made by the requestor, a party shall be entitled to
    obtain a copy of any such statement which has a bearing on the
    subject matter of the case and is in the possession or control of
    another party to the case.
      (d) Use in Case: The answers to interrogatories, things produced
    in response to a request, or other information or responses
    obtained under Rules 71, 72, 73, 74, 75, and 76, may be used at
    trial or in any proceeding in the case prior or subsequent to trial
    to the extent permitted by the rules of evidence.  Such answers or
    information or responses will not be considered as evidence until
    offered and received as evidence.  No objections to interrogatories
    or the answers thereto, or to a request to produce or the response
    thereto, will be considered unless made within the time prescribed,
    except that the objection that an interrogatory or answer would be
    inadmissible at trial is preserved even though not made prior to
    trial.
      (e) Signing of Discovery Requests, Responses, and Objections: (1)
    Every request for discovery or response or objection thereto made
    by a party represented by counsel shall be signed by at least one
    counsel of record.  A party who is not represented by counsel shall
    sign the request, response, or objection.  The signature shall
    conform to the requirements of Rule 23(a)(3). The signature of
    counsel or a party constitutes a certification that the signer has
    read the request, response, or objection, and that to the best of
    the signer's knowledge, information, and belief formed after a
    reasonable inquiry, it is (A) consistent with these Rules and
    warranted by existing law or a good faith argument for the
    extension, modification, or reversal of existing law, (B) not
    interposed for any improper purpose, such as to harass or to cause
    unnecessary delay or needless increase in the cost of litigation,
    and (C) not unreasonable or unduly burdensome or expensive, given
    the needs of the case, the discovery already had in the case, the
    amount in controversy, and the importance of the issues at stake in
    the litigation.  If a request, response, or objection is not
    signed, it shall be stricken, unless it is signed promptly after
    the omission is called to the attention of the party making the
    request, response, or objection, and a party shall not be obligated
    to take any action with respect to it until it is signed.
      (2) If a certification is made in violation of this Rule, then
    the Court upon motion or upon its own initiative, may impose upon
    the person who made the certification, the party on whose behalf
    the request, response, or objection is made, or both, an
    appropriate sanction, which may include an order to pay the amount
    of the reasonable expenses incurred because of the violation,
    including reasonable counsel's fees.
      (f) Other Applicable Rules: For Rules concerned with the
    frequency and timing of discovery in relation to other procedures,
    supplementation of answers, protective orders, effect of evasive or
    incomplete answers or responses, and sanctions and enforcement
    action, see Title X.