Ex-Ch J Kathleen (“TBS= The Big Shillelagh”) Kerrigan follows S. T. Coleridge’s lead in Siemens USA Holdings, Inc., & Consolidated Subsidiaries, Docket No. 3898-24, filed 5/7/26.

IRS wants to depose three (count ’em, three) current or former employees of Siemens & Subs “to learn more about specific transactions of petitioner.” Order, at p. 1. Siemens objects, but offers to let the three talk informally to IRS.

IRS wants a written transcript, and ex-Ch J TBS Kerrigan agreed back in January that hearing from these technicians would be helpful in sussing out this case. But nonconsensual depositions must clear the Rule 74(c)(1)(B) barrier: the information cannot be obtained any other way.

But what IRS wants, and what ex-Ch J TBS Kerrigan finds helpful, is within the knowledge all three proposed witnesses.

Hence the invocation of Coleridge’s sailor.

“The Court encourages respondent to select one of the employees for a transcribed interview and petitioner to allow this interview to occur.” Order, at p. 1.

Hope the witness chosen wasn’t planning on getting to a wedding.