Internal Revenue Code:Rule 75. Depositions for Discovery Purposes - Without Consent of Parties in Certain Cases

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Location in Internal Revenue Code

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

Statute

    Rule 75. Depositions for Discovery Purposes - Without Consent of
        Parties in Certain Cases
 
      (a) When Depositions May Be Taken: After a notice of trial has
    been issued or after a case has been assigned to a Judge or Special
    Trial Judge of the Court, and within the time for completion of
    discovery under Rule 70(a)(2), any party may, without leave of
    Court, take a deposition for discovery purposes of a nonparty
    witness in the circumstances described in paragraph (b) of this
    Rule. Unless the Court shall determine otherwise for good cause
    shown, the taking of such a deposition will not be regarded as
    sufficient ground for granting a continuance from a date or place
    of trial theretofore set.
      (b) Availability: The taking of a deposition of a nonparty
    witness under this Rule is an extraordinary method of discovery and
    may be used only where a nonparty witness can give testimony or
    possesses documents or things which are discoverable within the
    meaning of Rule 70(b) and where such testimony, documents, or
    things practicably cannot be obtained through informal consultation
    or communication (Rule 70(a)(1)) or by a deposition taken with
    consent of the parties (Rule 74). If such requirements are
    satisfied, then a deposition may be taken under this Rule, for
    example, where a party is a member of a partnership and an issue in
    the case involves an adjustment with respect to such partnership,
    or a party is a shareholder of an electing small business
    corporation (as described in Code Section 1371(b) prior to the
    enactment of the Subchapter S Revision Act of 1982), and an issue
    in the case involves an adjustment with respect to such
    corporation.  See Title XXIV, relating to partnership actions,
    brought under provisions first enacted by the Tax Equity and Fiscal
    Responsibility Act of 1982.
      (c) Notice: A party desiring to take a deposition under this Rule
    shall give notice in writing to every other party to the case and
    to the nonparty witness to be deposed.  The notice shall state that
    the deposition is to be taken under Rule 75 and shall set forth the
    name of the party seeking the deposition, the name and address of
    the person to be deposed, the time and place proposed for the
    deposition, and the officer before whom the deposition is to be
    taken.  If the deposition is to be taken on written questions, a
    copy of the questions shall be annexed to the notice.
      (d) Objections: Within 15 days after service of the notice of
    deposition, a party or a nonparty witness shall serve on the party
    seeking the deposition any objections to the deposition.  The
    burden shall be upon the party seeking the deposition to move for
    an order with respect to any such objections or any failure of the
    nonparty witness, and such party shall annex to any such motion the
    notice of deposition with proof of service thereof, together with a
    copy of any responses and objections.  Prior to a motion for such
    an order, neither the notice nor the responses shall be filed with
    the Court.
      (e) Other Applicable Rules: Depositions for discovery purposes
    under this Rule shall be governed by the provisions of the
    following Rules with respect to the matters to which they apply:
    Rule 74(d) (transcript), and 74(e) (depositions upon written
    questions); Rule 81(c) (designation of person to testify), 81(e)
    (person before whom deposition taken), 81(f) (taking of
    deposition), 81(g) (expenses), 81(h) (execution, form, and return
    of deposition), and 81(i) (use of deposition); and Rule 85(a), (b),
    (c), (d), and (e) (objections and irregularities).  For Rules
    concerned with the timing and frequency of depositions,
    supplementation of answers, protective orders, effect of evasive or
    incomplete answers or responses, and sanctions and enforcement
    action, see Title X.
 

References in Text

                             REFERENCES IN TEXT
      The enactment of the Subchapter S Revision Act of 1982, referred
    to in subsec. (b), is the enactment of Pub. L. 97-354, which was
    approved Oct. 19, 1982.