Internal Revenue Code:Rule 85. Objections, Errors, and Irregularities

From TaxAlmanac

Location in Internal Revenue Code

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

Statute

    Rule 85. Objections, Errors, and Irregularities
 
      (a) As to Initiating Deposition: All errors and irregularities in
    the procedure for obtaining approval for the taking of a deposition
    are waived, unless made in writing within the time for making
    objections or promptly where no time is prescribed.
      (b) As to Disqualification of Officer: Objection to taking a
    deposition because of disqualification of the officer before whom
    it is to be taken is waived, unless made before the taking of the
    deposition begins or as soon thereafter as the disqualification
    becomes known or could be discovered with reasonable diligence.
      (c) As to Use: In general, an objection may be made at the trial
    or hearing to use of a deposition, in whole or in part as evidence,
    for any reason which would require the exclusion of the testimony
    as evidence if the witness were then present and testifying.
    However, objections to the competency of a witness or to the
    competency, relevancy, or materiality of testimony are waived by
    failure to make them before or during the taking of the deposition,
    if the ground of the objection is one which might have been
    obviated or removed if presented at that time.
      (d) As to Manner and Form: Errors and irregularities occurring at
    the oral examination in the manner of taking the deposition, in the
    form of the questions or answers, in the oath or affirmation, or in
    the conduct of the parties, and errors of any kind which might have
    been obviated, removed, or cured if promptly presented, are waived
    unless reasonable objection thereto is made at the taking of the
    deposition.
      (e) As to Errors by Officer: Errors or irregularities in the
    manner in which testimony is transcribed or the deposition is
    prepared, signed, certified, sealed, endorsed, transmitted, filed,
    or otherwise dealt with by the presiding officer, are waived unless
    a motion to correct or suppress the deposition or some part thereof
    is made with reasonable promptness after such defect is, or with
    due diligence might have been, ascertained.  See also Rule 143(c).