Internal Revenue Code:Rule 103. Protective Orders

From TaxAlmanac

Location in Internal Revenue Code

     TITLE 26 - INTERNAL REVENUE CODE
      TITLE 26 - APPENDIX
       TITLE X. - GENERAL PROVISIONS GOVERNING DISCOVERY, DEPOSITIONS, AND
             REQUESTS FOR ADMISSION
      

Statute

    Rule 103. Protective Orders
 
      (a) Authorized Orders: Upon motion by a party or any other
    affected person, and for good cause shown, the Court may make any
    order which justice requires to protect a party or other person
    from annoyance, embarrassment, oppression, or undue burden or
    expense, including but not limited to one or more of the following:
        (1) That the particular method or procedure not be used.
        (2) That the method or procedure be used only on specified
      terms and conditions, including a designation of the time or
      place.
        (3) That a method or procedure be used other than the one
      selected by the party.
        (4) That certain matters not be inquired into, or that the
      method be limited to certain matters or to any other extent.
        (5) That the method or procedure be conducted with no one
      present except persons designated by the Court.
        (6) That a deposition or other written materials, after being
      sealed, be opened only by order of the Court.
        (7) That a trade secret or other information not be disclosed
      or be disclosed only in a designated way.
        (8) That the parties simultaneously file specified documents or
      information enclosed in sealed envelopes to be opened as directed
      by the Court.
        (9) That expense involved in a method or procedure be borne in
      a particular manner or by specified person or persons.
        (10) That documents or records be impounded by the Court to
      insure their availability for purpose of review by the parties
      prior to trial and use at the trial.
    If a discovery request has been made, then the movant shall attach
    as an exhibit to a motion for a protective order under this Rule a
    copy of any discovery request in respect of which the motion is
    filed.
      (b) Denials: If a motion for a protective order is denied in
    whole or in part, then the Court may, on such terms or conditions
    it deems just, order any party or person to comply or to respond in
    accordance with the procedure involved.