Schneider Interests, L.P., Russ Schneider Farms, L.L.C., Tax Matters Partner - Page 7




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               process, now embodied in Rule 91.  Essential to that                   
               process is the voluntary exchange of necessary facts,                  
               documents, and other data between the parties as an aid                
               to the more expeditious trial of cases as well as for                  
               settlement purposes.  The * * * discovery procedures                   
               were not intended in any way to weaken the stipulation                 
               process. * * *  [Fn. Ref. omitted.]                                    
               We amplified upon these principles in Intl. Air Conditioning           
          Corp. v. Commissioner, 67 T.C. 89, 93 (1976), where we said:                
               Rule 70(a)(1) contemplates "consultation or                            
               communication," words that connote discussion,                         
               deliberation, and an interchange of ideas, thoughts,                   
               and opinions between the parties.  Petitioners’ refusal                
               to enter into any informal discussion prior to                         
               receiving responses to interrogatories-–whether                        
               formally submitted under Rule 71, or informally                        
               submitted in a letter-–"sharply conflicts with the                     
               intent and purpose of Rule 70(a)(1) and constitutes an                 
               abuse of the Court’s procedures."  Branerton Corp.,                    
               supra at 692 * * *.                                                    
               The specialized scope of cases before this Court makes the             
          informal discovery procedures mandated by Rules 70(a) and 90(a)             
          especially useful.  For example, the requirement in section 6001            
          that taxpayers maintain adequate records promotes the informal              
          development of much relevant evidence.  Additionally, under                 
          sections 7602 and 7609, the Commissioner, who is always a party             
          to cases before us, possesses broad statutory authority to compel           
          the production of documents and testimony by the use of                     
          administrative summonses even before a case is filed in our                 
          Court.  See Ash v. Commissioner, 96 T.C. 459 (1991).                        










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