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Order together with a motion for leave to file that reply. We
address the 3 motions herein.
Discussion
Congress has provided this Court with its own rulemaking
authority. Section 7453 of the Internal Revenue Code states
that, with the exception of certain small tax cases, proceedings
before this Court are to be conducted in accordance with such
rules of practice and procedure as this Court may prescribe.
Pursuant to that grant of authority, this Court promulgated Rule
70(a)(1), which states, in part: "the Court expects the parties
to attempt to attain the objectives of discovery through informal
consultation or communication before utilizing the discovery
procedures provided in these Rules." In 1979, the Court
emphasized its insistence upon informal discovery by adding the
language quoted above to Rule 90(a), which applies specifically
to Requests for Admissions. See Odend’hal v. Commissioner, 75
T.C. 400, 403 (1980).
A principal purpose of the requirement for informal
discovery is to save the time and resources of the Court and of
the parties before it in the development of relevant and
undisputed facts. In Branerton Corp. v. Commissioner, 61 T.C.
691, 692 (1974), we explained:
The discovery procedures should be used only after the
parties have made reasonable informal efforts to obtain
needed information voluntarily. For many years the
bedrock of Tax Court practice has been the stipulation
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