Source: https://www.law.cornell.edu/cfr/text/31/10.71
Timestamp: 2016-02-11 11:13:15
Document Index: 166648932

Matched Legal Cases: ['art 10', '§ 10', '§ 10', '§ 10', '§ 10', '§ 10', '§ 10']

31 CFR 10.71 - Discovery. | US Law | LII / Legal Information Institute
CFR › Title 31 › Subtitle A › Part 10 › Subpart D › Section 10.71 31 CFR 10.71 - Discovery.
§ 10.71
Discovery may be permitted, at the discretion of the Administrative Law Judge, only upon written motion demonstrating the relevance, materiality and reasonableness of the requested discovery and subject to the requirements of § 10.72(d)(2) and (3). Within 10 days of receipt of the answer, the Administrative Law Judge will notify the parties of the right to request discovery and the timeframes for filing a request. A request for discovery, and objections, must be filed in accordance with § 10.68. In response to a request for discovery, the Administrative Law Judge may order—
Depositions upon oral examination; or
Answers to requests for admission.
Depositions upon oral examination—
A deposition must be taken before an officer duly authorized to administer an oath for general purposes or before an officer or employee of the Internal Revenue Service who is authorized to administer an oath in Federal tax law matters.
In ordering a deposition, the Administrative Law Judge will require reasonable notice to the opposing party as to the time and place of the deposition. The opposing party, if attending, will be provided the opportunity for full examination and cross-examination of any witness.
Expenses in the reporting of depositions shall be borne by the party at whose instance the deposition is taken. Travel expenses of the deponent shall be borne by the party requesting the deposition, unless otherwise authorized by Federal law or regulation.
Requests for admission.
Any party may serve on any other party a written request for admission of the truth of any matters which are not privileged and are relevant to the subject matter of this proceeding. Requests for admission shall not exceed a total of 30 (including any subparts within a specific request) without the approval from the Administrative Law Judge.
Discovery shall not be authorized if—
The request fails to meet any requirement set forth in paragraph (a) of this section;
It will unduly delay the proceeding;
It will place an undue burden on the party required to produce the discovery sought;
It is frivolous or abusive;
It is cumulative or duplicative;
The material sought is privileged or otherwise protected from disclosure by law;
The material sought relates to mental impressions, conclusions, or legal theories of any party, attorney, or other representative, of a party prepared in anticipation of a proceeding; or
The material sought is available generally to the public, equally to the parties, or to the party seeking the discovery through another source.
Where a party fails to comply with an order of the Administrative Law Judge under this section, the Administrative Law Judge may, among other things, infer that the information would be adverse to the party failing to provide it, exclude the information from evidence or issue a decision by default.
No discovery other than that specifically provided for in this section is permitted.
This section is applicable to proceedings initiated on or after September 26, 2007.
[T.D. 9359, 72 FR 54552, Sept. 26, 2007]
§ 10.71 Discovery.
In general. Discovery may be permitted, at the discretion of the Administrative Law Judge, only upon written motion demonstrating the relevance, materiality and reasonableness of the requested discovery and subject to the requirements of § 10.72(d)(2) and (3). Within 10 days of receipt of the answer, the Administrative Law Judge will notify the parties of the right to request discovery and the timeframes for filing a request. A request for discovery, and objections, must be filed in accordance with § 10.68. In response to a request for discovery, the Administrative Law Judge may order - (1) Depositions upon oral examination; or
Depositions upon oral examination - (1) A deposition must be taken before an officer duly authorized to administer an oath for general purposes or before an officer or employee of the Internal Revenue Service who is authorized to administer an oath in Federal tax law matters.
Requests for admission. Any party may serve on any other party a written request for admission of the truth of any matters which are not privileged and are relevant to the subject matter of this proceeding. Requests for admission shall not exceed a total of 30 (including any subparts within a specific request) without the approval from the Administrative Law Judge.
Limitations. Discovery shall not be authorized if - (1) The request fails to meet any requirement set forth in paragraph (a) of this section;
Failure to comply. Where a party fails to comply with an order of the Administrative Law Judge under this section, the Administrative Law Judge may, among other things, infer that the information would be adverse to the party failing to provide it, exclude the information from evidence or issue a decision by default.
Other discovery. No discovery other than that specifically provided for in this section is permitted.
Effective/applicability date. This section is applicable to proceedings initiated on or after September 26, 2007.