The Internal Revenue Service has recently proposed changes that would help improve tax court procedures. The changes would also enhance efficiencies for both the Tax Courts and the litigants that have cases. The new IRS proposals will cover a wide variety of procedural rules that will include “recommendations related to trial subpoenas, depositions and inadvertent disclosure of privileged material.” They have proposed a modification to Tax Court Rule 147 that “allow for the return of a subpoena duces tecum directed to third party custodian of records in advance of the trial calendar.” The IRS suggests that the subpoena should be returned at least 30 days before trial so that the other side can have time to review the documents. Another proposal is that the Tax Court adopt Fed. R. Civ. P. 26(b)(5)(B) which deals with the disclosure of privileged material. Finally, they have “recommended that the Court allow non-consensual depositions of party witnesses upon notice to the party without requiring leave of the Court by motion.”
See Richard A. Nessler, IRS Proposes Changes To US Tax Court Rules Of Practice And Procedure, Mondaq, November 25, 2015.
Special thanks to Brian Cohan (Attorney at Law, Law Offices of Brian J. Cohan, P.C.) for bringing this article to my attention.
