Internal Revenue Code:Rule 74. Depositions for Discovery Purposes - Upon Consent of Parties

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Location in Internal Revenue Code

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

Statute

    Rule 74. Depositions for Discovery Purposes - Upon Consent of
        Parties
 
      (a) Depositions in Pending Cases: Upon consent of all the parties
    to a case, and within the time limits provided in Rule 70(a)(2), a
    deposition for discovery purposes may be taken of either a party or
    a nonparty witness.  Such consent shall be set forth in a
    stipulation filed in duplicate with the Court, which shall contain
    the information required in Rule 81(d) and which otherwise shall be
    subject to the procedure provided in Rule 81(d). Unless the Court
    shall determine otherwise for good cause shown, the taking of such
    a deposition will not be regarded as sufficient ground for granting
    a continuance from a date or place of trial theretofore set.
      (b) Notice to Nonparty Witness: A notice of deposition shall be
    served on a nonparty witness.  The notice shall state that the
    deposition is to be taken under Rule 74 and shall set forth the
    name of the party or parties seeking the deposition, the time and
    place proposed for the deposition, and the name of the officer
    before whom the deposition is to be taken.  If the deposition is to
    be taken on written questions, then a copy of the written questions
    shall be annexed to the notice.  With respect to the deposition of
    an organization described in Rule 81(c), the notice shall also set
    forth the information required under that Rule, and the
    organization shall make the designation authorized by that Rule.
      (c) Objection by Nonparty Witness: Within 15 days after service
    of the notice of deposition, a nonparty witness shall serve on the
    parties seeking the deposition any objections to the deposition.
    The burden shall be upon a party seeking the deposition to move for
    an order with respect to such objection or other failure of the
    nonparty witness, and such party shall annex to any such motion the
    notice of deposition with proof of service thereof, together with a
    copy of the response and objections, if any.
      (d) Transcript: A transcript shall be made of every deposition
    taken under this Rule, but the transcript and exhibits introduced
    in connection with the deposition shall not be filed with the
    Court. See Rule 81(h)(3).
      (e) Depositions Upon Written Questions: Depositions under this
    Rule may be taken upon written questions rather than upon oral
    examination.  The use of such written questions is not favored, and
    the deposition should not be taken in this manner in the absence of
    a special reason.  See Rule 84(a). There shall be an opportunity
    for cross-questions and redirect questions to the same extent and
    within the same time periods as provided in Rule 84(b) (starting
    with service of the notice of deposition rather than service of an
    application).  With respect to taking the deposition, the procedure
    of Rule 84(c) shall apply.
      (f) Other Applicable Rules: Depositions for discovery purposes
    under this Rule shall be governed by the provisions of the
    following Rules with respect to the matters to which they apply:
    Rule 81(e) (persons before whom deposition taken), 81(f) (taking of
    deposition), 81(g) (expenses), 81(h) (execution, form and return of
    deposition), 81(i) (use of deposition); and Rule 85(b), (c), (d),
    and (e) (objections and irregularities).  For Rules concerned with
    the timing and frequency of depositions, supplementation of
    answers, protective orders, effect of evasive or incomplete answers
    or responses, and sanctions and enforcement action, see Title X.