Internal Revenue Code:Rule 91. Stipulations for Trial

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Location in Internal Revenue Code

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

Statute

    Rule 91. Stipulations for Trial
 
      (a) Stipulations Required: (1) General: The parties are required
    to stipulate, to the fullest extent to which complete or qualified
    agreement can or fairly should be reached, all matters not
    privileged which are relevant to the pending case, regardless of
    whether such matters involve fact or opinion or the application of
    law to fact.  Included in matters required to be stipulated are all
    facts, all documents and papers or contents or aspects thereof, and
    all evidence which fairly should not be in dispute.  Where the
    truth or authenticity of facts or evidence claimed to be relevant
    by one party is not disputed, an objection on the ground of
    materiality or relevance may be noted by any other party but is not
    to be regarded as just cause for refusal to stipulate.  The
    requirement of stipulation applies under this Rule without regard
    to where the burden of proof may lie with respect to the matters
    involved.  Documents or papers or other exhibits annexed to or
    filed with the stipulation shall be considered to be part of the
    stipulation.
      (2) Stipulations to Be Comprehensive: The fact that any matter
    may have been obtained through discovery or requests for admission
    or through any other authorized procedure is not grounds for
    omitting such matter from the stipulation.  Such other procedures
    should be regarded as aids to stipulation, and matter obtained
    through them which is within the scope of subparagraph (1), must be
    set forth comprehensively in the stipulation, in logical order in
    the context of all other provisions of the stipulation.
      (b) Form: Stipulations required under this Rule shall be in
    writing, signed by the parties thereto or by their counsel, and
    shall observe the requirements of Rule 23 as to form and style of
    papers, except that the stipulation shall be filed with the Court
    in duplicate and only one set of exhibits shall be required.
    Documents or other papers, which are the subject of stipulation in
    any respect and which the parties intend to place before the Court,
    shall be annexed to or filed with the stipulation.  The stipulation
    shall be clear and concise.  Separate items shall be stated in
    separate paragraphs, and shall be appropriately lettered or
    numbered.  Exhibits attached to a stipulation shall be numbered
    serially, i.e., 1, 2, 3, etc.  The exhibit number shall be followed
    by ''P'' if offered by the petitioner, e.g., 1-P; ''R'' if offered
    by the respondent, e.g., 2-R; or ''J'' if joint, e.g., 3-J.
      (c) Filing: Executed stipulations prepared pursuant to this Rule,
    and related exhibits, shall be filed by the parties at or before
    commencement of the trial of the case, unless the Court in the
    particular case shall otherwise specify.  A stipulation when filed
    need not be offered formally to be considered in evidence.
      (d) Objections: Any objection to all or any part of a stipulation
    should be noted in the stipulation, but the Court will consider any
    objection to a stipulated matter made at the commencement of the
    trial or for good cause shown made during the trial.
      (e) Binding Effect: A stipulation shall be treated, to the extent
    of its terms, as a conclusive admission by the parties to the
    stipulation, unless otherwise permitted by the Court or agreed upon
    by those parties.  The Court will not permit a party to a
    stipulation to qualify, change, or contradict a stipulation in
    whole or in part, except that it may do so where justice requires.
    A stipulation and the admissions therein shall be binding and have
    effect only in the pending case and not for any other purpose, and
    cannot be used against any of the parties thereto in any other case
    or proceeding.
      (f) Noncompliance by a Party: (1) Motion to Compel Stipulation:
    If, after the date of issuance of trial notice in a case, a party
    has refused or failed to confer with an adversary with respect to
    entering into a stipulation in accordance with this Rule, or a
    party has refused or failed to make such a stipulation of any
    matter within the terms of this Rule, the party proposing to
    stipulate may, at a time not later than 45 days prior to the date
    set for call of the case from a trial calendar, file a motion with
    the Court for an order directing the delinquent party to show cause
    why the matters covered in the motion should not be deemed admitted
    for the purposes of the case.  The motion shall (A) show with
    particularity and by separately numbered paragraphs each matter
    which is claimed for stipulation; (B) set forth in express language
    the specific stipulation which the moving party proposes with
    respect to each such matter and annex thereto or make available to
    the Court and the other parties each document or other paper as to
    which the moving party desires a stipulation; (C) set forth the
    sources, reasons, and basis for claiming, with respect to each such
    matter, that it should be stipulated; (D) show that opposing
    counsel or the other parties have had reasonable access to those
    sources or basis for stipulation and have been informed of the
    reasons for stipulation; and (E) show proof of service of a copy of
    the motion on opposing counsel or the other parties.
      (2) Procedure: Upon the filing of such a motion, an order to show
    cause as moved shall be issued forthwith, unless the Court shall
    direct otherwise.  The order to show cause will be served by the
    Clerk, with a copy thereof sent to the moving party.  Within 20
    days of the service of the order to show cause, the party to whom
    the order is directed shall file a response with the Court, with
    proof of service of a copy thereof on opposing counsel or the other
    parties, showing why the matters set forth in the motion papers
    should not be deemed admitted for purposes of the pending case.
    The response shall list each matter involved on which there is no
    dispute, referring specifically to the numbered paragraphs in the
    motion to which the admissions relate.  Where a matter is disputed
    only in part, the response shall show the part admitted and the
    part disputed.  Where the responding party is willing to stipulate
    in whole or in part with respect to any matter in the motion by
    varying or qualifying a matter in the proposed stipulation, the
    response shall set forth the variance or qualification and the
    admission which the responding party is willing to make.  Where the
    response claims that there is a dispute as to any matter in part or
    in whole, or where the response presents a variance or
    qualification with respect to any matter in the motion, the
    response shall show the sources, reasons, and basis on which the
    responding party relies for that purpose.  The Court, where it is
    found appropriate, may set the order to show cause for a hearing or
    conference at such time as the Court shall determine.
      (3) Failure of Response: If no response is filed within the
    period specified with respect to any matter or portion thereof, or
    if the response is evasive or not fairly directed to the proposed
    stipulation or portion thereof, that matter or portion thereof will
    be deemed stipulated for purposes of the pending case, and an order
    will be entered accordingly.
      (4) Matters Considered: Opposing claims of evidence will not be
    weighed under this Rule unless such evidence is patently
    incredible.  Nor will a genuinely controverted or doubtful issue of
    fact be determined in advance of trial.  The Court will determine
    whether a genuine dispute exists, or whether in the interests of
    justice a matter ought not be deemed stipulated.