Internal Revenue Code:Rule 90. Requests for Admission

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Location in Internal Revenue Code

     TITLE 26 - INTERNAL REVENUE CODE
      TITLE 26 - APPENDIX
       TITLE IX. - ADMISSIONS AND STIPULATIONS
     

Statute

    Rule 90. Requests for Admission
 
      (a) Scope and Time of Request: A party may serve upon any other
    party a written request for the admission, for purposes of the
    pending action only, of the truth of any matters which are not
    privileged and are relevant to the subject matter involved in the
    pending action, but only if such matters are set forth in the
    request and relate to statements or opinions of fact or of the
    application of law to fact, including the genuineness of any
    documents described in the request.  However, the Court expects the
    parties to attempt to attain the objectives of such a request
    through informal consultation or communication before utilizing the
    procedures provided in this Rule. Requests for admission shall not
    be commenced, without leave of Court, before the expiration of 30
    days after joinder of issue.  See Rule 38. Requests for admission
    shall be completed and any motion to review under paragraph (e)
    hereof 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.
      (b) The Request: The request may, without leave of Court, be
    served by any party to a pending case.  Each matter of which an
    admission is requested shall be separately set forth.  Copies of
    documents shall be served with the request unless they have been or
    are otherwise furnished or made available for inspection and
    copying.  The party making the request shall simultaneously serve a
    copy thereof on the other party, and shall file the original with
    proof of service with the Court.
      (c) Response to Request: Each matter is deemed admitted unless,
    within 30 days after service of the request or within such shorter
    or longer time as the Court may allow, the party to whom the
    request is directed serves upon the requesting party (1) a written
    answer specifically admitting or denying the matter involved in
    whole or in part, or asserting that it cannot be truthfully
    admitted or denied and setting forth in detail the reasons why this
    is so, or (2) an objection, stating in detail the reasons
    therefor.  The response shall be signed by the party or the party's
    counsel, and the original thereof, with proof of service on the
    other party, shall be filed with the Court. A denial shall fairly
    meet the substance of the requested admission, and, when good faith
    requires that a party qualify an answer or deny only a part of a
    matter, such party shall specify so much of it as is true and deny
    or qualify the remainder.  An answering party may not give lack of
    information or knowledge as a reason for failure to admit or deny
    unless such party states that such party has made reasonable
    inquiry and that the information known or readily obtainable by
    such party is insufficient to enable such party to admit or deny.
    A party who considers that a matter, of which an admission has been
    requested, presents a genuine issue for trial may not, on that
    ground alone, object to the request; such party may, subject to the
    provisions of paragraph (g) of this Rule, deny the matter or set
    forth reasons why such party cannot admit or deny it.  An objection
    on the ground of relevance may be noted by any party but it is not
    to be regarded as just cause for refusal to admit or deny.
      (d) Effect of Signature: (1) The signature of counsel or a party
    constitutes a certification that the signer has read the request
    for admission or 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, 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.
      (e) Motion to Review: The party who has requested the admissions
    may move to determine the sufficiency of the answers or
    objections.  Unless the Court determines that an objection is
    justified, it shall order that an answer be served.  If the Court
    determines that an answer does not comply with the requirements of
    this Rule, then it may order either that the matter is admitted or
    that an amended answer be served.  In lieu of any such order, the
    Court may determine that final disposition of the request shall be
    made at some later time which may be more appropriate for disposing
    of the question involved.
      (f) Effect of Admission: Any matter admitted under this Rule is
    conclusively established unless the Court on motion permits
    withdrawal or modification of the admission.  Subject to any other
    orders made in the case by the Court, withdrawal or modification
    may be permitted when the presentation of the merits of the case
    will be subserved thereby, and the party who obtained the admission
    fails to satisfy the Court that the withdrawal or modification will
    prejudice such party in prosecuting such party's case or defense on
    the merits.  Any admission made by a party under this Rule is for
    the purpose of the pending action only and is not an admission by
    such party for any other purpose, nor may it be used against such
    party in any other proceeding.
      (g) Sanctions: If any party unjustifiably fails to admit the
    genuineness of any document or the truth of any matter as requested
    in accordance with this Rule, the party requesting the admission
    may apply to the Court for an order imposing such sanction on the
    other party or the other party's counsel as the Court may find
    appropriate in the circumstances, including but not limited to the
    sanctions provided in Title X. The failure to admit may be found
    unjustifiable unless the Court finds that (1) the request was held
    objectionable pursuant to this Rule, or (2) the admission sought
    was of no substantial importance, or (3) the party failing to admit
    had reasonable ground to doubt the truth of the matter or the
    genuineness of the document in respect of which the admission was
    sought, or (4) there was other good reason for failure to admit.
      (h) Other Applicable Rules: For Rules concerned with frequency
    and timing of requests for admission in relation to other
    procedures, supplementation of answers, effect of evasive or
    incomplete answers or responses, protective orders, and sanctions
    and enforcements, see Title X.