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and the IRS’s examination and enforcement activities, see chapter
78 (captioned “Discovery of Liability and Enforcement of Title”).
Section 7602 (captioned “Examination of books and witnesses”)
appears in subchapter A (captioned “Examination and Inspection”)
of chapter 78. Section 7602(a) contains a very broad grant of
authority to the IRS to examine books and records, issue summons,
and take testimony under oath for the purpose, inter alia, of
determining or collecting the Federal tax liability of any
person. Section 7602(c) is drafted as a restriction on the
section 7602(a) examination authority. The authority of the
IRS’s trial counsel to informally interview prospective third-
party witnesses to gather evidence in preparation for trial does
not emanate from section 7602(a).6 Consequently, section 7602(c)
6 The authority of the IRS’s trial counsel to conduct trial
preparation inheres in section 7452, which provides that the
Secretary shall be represented before the Tax Court by the Chief
Counsel of the IRS or his delegate. The exercise of this
authority is subject to the Tax Court’s Rules of Practice and
Procedure. See sec. 7453 (with exceptions not relevant here,
proceedings before the Tax Court shall be conducted in accordance
with such rules of practice and procedure as this Court may
prescribe).
The Tax Court has not prescribed rules specifically relating
to informal pretrial interviews of potential witnesses. Cf. Fu
Inv. Co. v. Commissioner, 104 T.C. 408, 410 (1995) (“Arguably,
respondent’s efforts to arrange informal witness interviews do
not fall within our discovery procedures, and, thus, are not
subject to restriction under Rule 103”), citing Amarin Plastics,
Inc. v. Md. Cup Corp., 116 F.R.D. 36, 38 (D. Mass. 1987)
(interpreting Fed. R. Civ. P. 26(c)). Pursuant to this Court’s
standing pretrial order, however, respondent was required to
identify witnesses in his trial memorandum, which was required to
(continued...)
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