Opinion ID: 656593
Heading Depth: 2
Heading Rank: 3

Heading: The Heftis' Discovery Rights

Text: 32 The Heftis also argue that the district court erred when it denied their motions (1) to compel the discovery of additional documentation related to the assessment of their taxes, and (2) to allow them to depose the IRS unit manager who certified the Certificates of Assessments and Payments. District courts have wide latitude in controlling discovery, and denial of a request for discovery will not be overturned absent a clear abuse of discretion. United States ex rel. Army Athletic Ass'n v. Reliance Ins. Co., 799 F.2d 1382, 1387 (9th Cir.1986). 33 Certificates of Assessments and Payments provide a sufficient basis for establishing that the assessments at issue were duly made without requiring discovery of the underlying source documents. See Hughes, 953 F.2d at 539-40; McCarty v. United States, 929 F.2d 1085, 1088-89 (5th Cir.1991). In light of this authority, we find that the district court did not abuse its discretion in denying the Heftis' discovery motions. 34 AFFIRMED.