The staple of many a CLE program has certainly made a mark on IRS’s counsel. Notwithstanding earlier ups and downs in pursuit of that goal (see, e.g., my blogpost “Win Your Case At Discovery”, 7/3/14) , the 1111 Constitution Ave NW guys are back at it in Eaton Corporation and Subsidiaries, Docket No. 5576-12, filed 2/24/15.

On a day with no designated hitters and only one unsubstantiated small-claimer, I have to write about something. But this is actually interesting. We have two orders with the same docket number, so, as Judge Holmes would say, now pay attention; follow the links: they’re leading in different directions.

In a three-day period earlier this month, IRS “… filed (1) a motion to compel production of documents (Index #0223), and (2) a motion to compel production of documents (Index #0224)” and a couple of days later … “(1) a motion to depose pursuant to Rule 74 (Index #0225), (2) a motion to depose pursuant to Rule 74 (Index #0226), (3) a motion to compel responses to interrogatories (Index #0227), (4) a motion to compel production of documents (Index #0234), and (5) a motion to compel production of documents (Index #0235).” Order, at p. 1.

The technical name for this is “flood the zone.” Not bad; keeps the adversary digging. Of course, Judge Kerrigan tells Eaton’s legal eagles to respond to all the foregoing, and get ‘er done by March 18.

Meanwhile Eaton’s legal eagles aforesaid haven’t been dozing on their eyries.

In a separate order, Judge Kerrigan notes that, at the same time IRS sprung their trap, Eaton “… filed (1) a motion to compel the taking of deposition (Index #0230), and (2) a motion to compel production of documents (Index #0232)” and also a day or two later …”filed a motion to compel production of documents (Index #0237).” Order, at p. 1

IRS must respond by March 18.

Looks like they all took the same CLE course. But what happens when both sides try the same tactic?