In Uncategorized on 01/09/2017 at 23:39

Please excuse the late posting. I got back late last night from the Magnolia City, a/k/a the Bayou City, after a tumultuous weekend with nearest and dearest, a snowed-out return trip, and the LaGuardia Airport Horror. They are rebuilding the place; the project may take longer than the construction of the Panama Canal, which I shall visit later this month.

Howbeit, nothing today from the Glasshouse at 400 Second Street, NW, but an arithmetic T. C. Memo. about unreported income and restatement of deductions. And no designated hitters.

So I excavated two orders, where IRS counsel came up with a novel motion.

As the texts of the pertinent paragraph of both orders, from Judge Nega’s wordprocessor, are virtually idem verba, let’s use Laulass, Inc., Docket No. 31172-14, filed 1/9/17.

“…respondent filed a status report indicating that respondent intends to file a Motion to Compel Responses to Discovery… As of this date, no motion has been filed by respondent.” Order, at p. 1.

What “discovery”? Does counsel mean requests for admissions, or document production, or interrogatories, or depositions? One of the above? More than one of the above? Or all of the above?

If a single motion is contemplated for more than one of the above, what happened to Rule 54(b)?

“(b) Joinder of Motions: Unless otherwise permitted by the Court, motions shall be separately stated and not joined together, except that motions may be joined in the following instances: (1) Motions under Rules 51 and 52 directed to the same pleading or other paper; and (2) motions under Rule 56 for the review of a jeopardy assessment and for the review of a jeopardy levy, but only if the assessment and the levy are the subject of the same written statement required by Code section 7429(a)(1).”

And what is meant by “responses to discovery”? Is “responses to discovery demand(s)” what is wanted? Or something else?

The best response to discovery I know of is that of Archimedes, who jumped stark naked out of his Athenian bathtub and ran thus through the streets yelling “Eureka!”

But the parties can keep their shirts on. Judge Nega just wants a status report on discovery issues.



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