Internal Revenue Code:Rule 71. Interrogatories

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Location in Internal Revenue Code

     TITLE 26 - INTERNAL REVENUE CODE
      TITLE 26 - APPENDIX
       TITLE VII. - DISCOVERY
     

Statute

    Rule 71. Interrogatories
 
      (a) Availability: Any party may, without leave of Court, serve
    upon any other party written interrogatories to be answered by the
    party served or, if the party served is a public or private
    corporation or a partnership or association or governmental agency,
    by an officer or agent who shall furnish such information as is
    available to the party.
      (b) Answers: All answers shall be made in good faith and as
    completely as the answering party's information shall permit.
    However, the answering party is required to make reasonable inquiry
    and ascertain readily obtainable information.  An answering party
    may not give lack of information or knowledge as an answer or as a
    reason for failure to answer, unless such party states that such
    party has made reasonable inquiry and that information known or
    readily obtainable by such party is insufficient to enable such
    party to answer the substance of the interrogatory.
      (c) Procedure: Each interrogatory shall be answered separately
    and fully under oath, unless it is objected to, in which event the
    reasons for the objection shall be stated in lieu of the answer.
    The answers are to be signed by the person making them and the
    objections shall be signed by the party or the party's counsel.
    The party on whom the interrogatories have been served shall serve
    a copy of the answers, and objections if any, upon the propounding
    party within 30 days after service of the interrogatories.  The
    Court may allow a shorter or longer time.  The burden shall be on
    the party submitting the interrogatories to move for an order with
    respect to any objection or other failure to answer an
    interrogatory, and in that connection the moving party shall annex
    the interrogatories to the motion, with proof of service on the
    other party, together with the answers and objections, if any.
    Prior to a motion for such an order, neither the interrogatories
    nor the response shall be filed with the Court.
      (d) Experts: (1) By means of written interrogatories in
    conformity with this Rule, a party may require any other party (A)
    to identify each person whom the other party expects to call as an
    expert witness at the trial of the case, giving the witness' name,
    address, vocation or occupation, and a statement of the witness'
    qualifications, and (B) to state the subject matter and the
    substance of the facts and opinions to which the expert is expected
    to testify, and give a summary of the grounds for each such
    opinion, or, in lieu of such statement to furnish a copy of a
    report of such expert presenting the foregoing information.
      (2) For provisions regarding the submission and exchange of
    expert witness reports, see Rule 143(f). That Rule shall not serve
    to extend the period of time under paragraph (c) of this Rule
    within which a party must answer any interrogatory directed at
    discovering (A) the identity and qualifications of each person whom
    such party expects to call as an expert witness at the trial of the
    case and (B) the subject matter with respect to which the expert is
    expected to testify.
      (e) Option to Produce Business Records: Where the answer to an
    interrogatory may be derived or ascertained from the business
    records of the party upon whom the interrogatory has been served,
    or from an examination, audit, or inspection of such business
    records, or from a compilation, abstract, or summary based thereon,
    and the burden of deriving or ascertaining the answer is
    substantially the same for the party serving the interrogatory as
    for the party served, it is sufficient answer to such interrogatory
    to specify the records from which the answer may be derived or
    ascertained and to afford to the party serving the interrogatory
    reasonable opportunity to examine, audit, or inspect such records
    and to make copies, compilations, abstracts, or summaries.