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Chief Counsel, in Washington, D.C., had decided that the FPAA,
once issued, could not be withdrawn. On January 2, 2002,
petitioner filed its petition in this Court seeking a review of
the adjustments set forth in the FPAA, and respondent filed an
answer on March 7, 2002.
On May 10, 2002, respondent’s counsel sent to petitioner a
so-called Branerton letter (Branerton letter). The Branerton
letter stressed that the case is "not ripe for consideration" by
the Internal Revenue Service’s Appeals Division. The Branerton
letter further stressed that factual development of the case was
necessary because this Court might set the case for its October
session in Tampa, Florida. The Branerton letter consists of 68
pages of questions and requests for production of documents.
According to petitioner, the Branerton letter contains 155 parts
and 450 subparts and sought a response by June 12, 2002. On June
14, 2002, respondent served formal discovery (formal discovery)
on petitioner’s attorney Scott G. Miller. The formal discovery
consists of 77 pages of Respondent’s Interrogatories and a 78-
page Request for Production of Documents. The formal discovery
appears to represent a recasting of the requests made in the
Branerton letter in a form meant to comply with the Rules1 for
formal discovery. See Rules 71 and 72.
1All section references are the Internal Revenue Code of
1986, as currently in effect. All Rule references are to the Tax
Court Rules of Practice and Procedure.
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Last modified: May 25, 2011