Internal Revenue Code:Rule 84. Depositions Upon Written Questions

From TaxAlmanac

Location in Internal Revenue Code

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

Statute

    Rule 84. Depositions Upon Written Questions
 
      (a) Use of Written Questions: A party may make an application to
    the Court to take a deposition, otherwise authorized under Rule 81,
    82, or 83, upon written questions rather than oral examination.
    The provisions of those Rules shall apply in all respects to such a
    deposition except to the extent clearly inapplicable or otherwise
    provided in this Rule. Unless there is special reason for taking
    the deposition on written questions rather than oral examination,
    the Court will deny the application, without prejudice to seeking
    approval of the deposition upon oral examination.  The taking of
    depositions upon written questions is not favored, except when the
    deposition is to be taken in a foreign country, in which event the
    deposition must be taken on written questions unless otherwise
    directed by the Court for good cause shown.
      (b) Procedure: An application under paragraph (a) hereof shall
    have the written questions annexed thereto.  With respect to such
    application, the 15-day period for filing objections prescribed by
    paragraph (b)(2) of Rule 81 is extended to 20 days, and within that
    20-day period the objecting or responding party shall also file
    with the Court any cross-questions which such party may desire to
    be asked at the taking of the deposition.  The applicant shall then
    file any objections to the cross-questions, as well as any redirect
    questions, within 15 days after service on the applicant of the
    cross-questions.  Within 15 days after service of the redirect
    questions on the other party, the other party shall file with the
    Court any objections to the redirect questions, as well as any
    recross-questions which the other party may desire to be asked.  No
    objection to a written question will be considered unless it is
    filed with the Court within such applicable time.  An original and
    five copies of all questions and objections shall be filed with the
    Clerk, who will make service thereof on the opposite party.  The
    Court for good cause shown may enlarge or shorten the time in any
    respect.
      (c) Taking of Deposition: The officer taking the deposition shall
    propound all questions to the witness in their proper order.  The
    parties and their counsel may attend the taking of the deposition
    but shall not participate in the deposition proceeding in any
    manner.
      (d) Execution and Return: The execution and return of the
    deposition shall conform to the requirements of paragraph (h) of
    Rule 81.