Internal Revenue Code:Rule 82. Depositions Before Commencement of Case

From TaxAlmanac

Location in Internal Revenue Code

     TITLE 26 - INTERNAL REVENUE CODE
      TITLE 26 - APPENDIX
       TITLE VIII. - DEPOSITIONS
     

Statute

    Rule 82. Depositions Before Commencement of Case
 
      A person who desires to perpetuate testimony or to preserve any
    document or thing regarding any matter that may be cognizable in
    this Court may file an application with the Court to take a
    deposition for such purpose.  The application shall be entitled in
    the name of the applicant, shall otherwise be in the same style and
    form as apply to a motion filed with the Court, and shall show the
    following: (1) The facts showing that the applicant expects to be a
    party to a case cognizable in this Court but is at present unable
    to bring it or cause it to be brought. (2) The subject matter of
    the expected action and the applicant's interest therein. (3) All
    matters required to be shown in an application under paragraph
    (b)(1) of Rule 81 except item (H) thereof.  Such an application
    will be entered upon a special docket, and service thereof and
    pleading with respect thereto will proceed subject to the
    requirements otherwise applicable to a motion.  A hearing on the
    application may be required by the Court. If the Court is satisfied
    that the perpetuation of the testimony or the preservation of the
    document or thing may prevent a failure or delay of justice, then
    it will make an order authorizing the deposition and including such
    other terms and conditions as it may deem appropriate consistently
    with these Rules. If the deposition is taken, and if thereafter the
    expected case is commenced in this Court, then the deposition may
    be used in that case subject to the Rules which would apply if the
    deposition had been taken after commencement of the case.