Internal Revenue Code:Rule 72. Production of Documents and Things

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Location in Internal Revenue Code

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

Statute

    Rule 72. Production of Documents and Things
 
      (a) Scope: Any party may, without leave of Court, serve on any
    other party a request to:
        (1) Produce and permit the party making the request, or someone
      acting on such party's behalf, to inspect and copy any designated
      documents (including writings, drawings, graphs, charts,
      photographs, phono-records, and other data compilations from
      which information can be obtained, translated, if necessary, by
      the responding party through detection devices into reasonably
      usable form), or to inspect and copy, test, or sample any
      tangible thing, to the extent that any of the foregoing items are
      in the possession, custody, or control of the party on whom the
      request is served; or
        (2) Permit entry upon designated land or other property in the
      possession or control of the party upon whom the request is
      served for the purpose of inspection and measuring, surveying,
      photographing, testing, or sampling the property or any
      designated object or operation thereon.
      (b) Procedure: The request shall set forth the items to be
    inspected, either by individual item or category, and describe each
    item and category with reasonable particularity.  It shall specify
    a reasonable time, place, and manner of making the inspection and
    performing the related acts.  The party upon whom the request is
    served shall serve a written response within 30 days after service
    of the request.  The Court may allow a shorter or longer time.  The
    response shall state, with respect to each item or category, that
    inspection and related activities will be permitted as requested,
    unless the request is objected to in whole or in part, in which
    event the reasons for objection shall be stated.  If objection is
    made to part of an item or category, then that part shall be
    specified.  To obtain a ruling on an objection by the responding
    party, on a failure to respond, or on a failure to produce or
    permit inspection, the requesting party shall file an appropriate
    motion with the Court and shall annex thereto the request, with
    proof of service on the other party, together with the response and
    objections if any.  Prior to a motion for such a ruling, neither
    the request nor the response shall be filed with the Court.
      (c) Foreign Petitioners: For production of records by foreign
    petitioners, see Code Section 7456(b).