Alabama Administrative Code › Title 887 - ALABAMA TAX TRIBUNAL › Chapter 887-X-1 - General Instructions › Section 887-X-1-.14 - Discovery

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Parties to a
			 proceeding before the Tax Tribunal may use the discovery methods authorized
			 herein to obtain non-privileged information that is relevant to the subject
			 matter involved in the pending appeal; provided, except as specified below,
			 discovery can only be used with the prior approval of the Tax Tribunal Judge.
			 Before requesting formal discovery, however, the parties to an appeal shall
			 make every reasonable effort to voluntarily and informally exchange information
			 and evidence regarding any matter, not privileged, which is relevant to the
			 subject matter involved in the appeal. Such voluntary exchange of information
			 and evidence may include a request for production of documents and the
			 submission of written questions in the nature of interrogatories to the
			 opposing party without the prior approval of the Tax Tribunal Judge; the intent
			 being that the parties should make every reasonable effort to voluntarily
			 exchange information before petitioning the Tax Tribunal for formal discovery.
			 If voluntary written questions are proffered by a party, the opposing party
			 shall affirmatively respond to all questions that are relevant to the issue or
			 issues involved in the case. The opposing party may also object in writing and
			 refuse, without prejudice, to answer or affirmatively respond to any questions
			 that the party deems to be not relevant to the issue or issues involved in the
			 case or privileged. Questions propounded pursuant to this paragraph shall be
			 limited in number in accordance with the provisions of the Alabama Rules of
			 Civil Procedure 33, and responses shall be executed under oath and in
			 accordance with Alabama Rules of Civil Procedure 33(a) and (d).
(2) If a party cannot obtain relevant
			 information or evidence by voluntary and informal exchange, the party may
			 petition the Tax Tribunal to allow formal discovery. The petition shall (1)
			 explain why the information could not be obtained by voluntary and informal
			 exchange, and (2) identify the type or types of formal discovery requested. The
			 requesting party shall also serve a copy of the petition on the opposing party
			 or the opposing party's authorized representative, who may file a written
			 objection to the requested discovery within 14 days of the date of receipt of
			 the petition requesting discovery. The Tax Tribunal may thereafter allow
			 discovery by the following means: written interrogatories; requests for
			 production and inspection of tax returns, books, papers, documents, and other
			 evidence; depositions of parties, non-party witnesses, and experts; requests
			 for admission; or other forms of discovery authorized by the Tax Tribunal. It
			 is not grounds for objection that the information sought to be discovered is
			 not relevant to the issue or issues involved in the appeal before the Tax
			 Tribunal if the information sought appears reasonably calculated to lead to the
			 discovery of relevant evidence.
(3)
			 Formal discovery authorized by subsection (b) of this regulation shall be
			 allowed only in the discretion of the Tax Tribunal Judge, and only upon a
			 showing that informal consultation and other communications, conducted in good
			 faith, have failed to result in the voluntary exchange of information,
			 documents, and other relevant and non-privileged evidence necessary to the
			 resolution of the issue or issues in dispute in the appeal. The Tax Tribunal
			 Judge shall determine the type of discovery to be allowed, if any, after
			 considering whether the discovery would be unduly burdensome or expensive, and
			 in consideration of the amount in controversy, the extent of the parties'
			 resources, and the necessity and relevance of the information
			 requested.
(4) If discovery is
			 allowed by the Tax Tribunal Judge, discovery requests propounded to a pro se
			 party or to an authorized representative not authorized to practice law in this
			 state or another jurisdiction, shall, at a minimum, include the following
			 information: the deadline for responding to the request; a brief description of
			 the form in which a response or responses should be provided; notice that the
			 response must be signed under penalty of perjury; notice of the right to object
			 to a particular request or seek a protective order, as the case may be; and,
			 with regard to requests for admissions, notice that the matter will be deemed
			 admitted unless the pro se party or the authorized representative answers or
			 objects to the requested admissions within 30 days after the request is served
			 on the pro se party or authorized representative.
(5) If discovery is allowed by the Tax
			 Tribunal Judge, the Tax Tribunal Judge shall issue an order granting discovery
			 which, after consulting with the parties, shall specify therein a date on which
			 discovery shall be completed. A party or parties may petition the Tax Tribunal
			 for additional time within which discovery may be completed. Such petition
			 shall explain the reason why such additional time is required or necessary. The
			 Tax Tribunal Judge may grant such additional time as deemed appropriate by the
			 Tax Tribunal Judge.
(6) Except as
			 ordered by the Tax Tribunal Judge, the methods of discovery allowed by this
			 regulation shall be conducted in accordance with Alabama Rules of Civil
			 Procedure Rule 26 (general provisions governing discovery), Rule 28 (persons
			 before whom depositions may be taken), Rule 29 (authorizing modification of
			 discovery procedures by written stipulation of the parties), Rule 30
			 (depositions), Rule 33 (interrogatories), Rule 34 (production of documents),
			 and Rule 36 (requests for admissions).
(7) If a party or other person or entity
			 fails or refuses to cooperate or comply with formal discovery allowed by the
			 Tax Tribunal, the discovering party may petition the Tax Tribunal for an order
			 requiring the party, person, or entity to fully cooperate and comply with the
			 discovery request. If the Tax Tribunal issues an order to compel, and the
			 party, person, or entity fails to fully comply with discovery or the order to
			 compel, the Tax Tribunal Judge may grant the discovering party such relief or
			 take such other action as deemed appropriate, fair, and reasonable by the Tax
			 Tribunal Judge under the circumstances.
Author:
William L. Thompson
Statutory Authority:
Code of Ala.
				  1975
, §
										40-2B-1