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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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