In Uncategorized on 03/20/2023 at 15:24

The Amended Tax Court Rules of Practice and Procedure bring Rule 147 into the Twenty-First Century with the amendment to Rule 147(a)(3): “Notice to Other Parties Before Service. If the subpoena commands the production of documents, electronically stored information, or tangible things, then before it is served on the person to whom it is directed, a notice and a copy of the subpoena must be served on each party.”

It’s been almost eight (count ’em, eight) years since Judge Mark V Holmes and I began our campaign against the Stealth Subpoena, which old Rule 147 permitted by omitting the FRCP Rule 45(a)(4) notice to all parties where production of documents or things is sought. See my blogpost “The Stealth Subpoena,” 7/16/15.

Even though then Ch J L Paige Marvel bawled me out at a Tax Court Judicial Conference for mentioning the anomaly, I’m glad Judge Holmes’ and my pertinacity have finally prevailed.


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