- 7 - 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).Page: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011