![]() In every case in which a third party may have potentially relevant information, i.e., either documents or testimony, the Field attorney should contact the third party informally, either with or without the petitioner’s cooperation, before using depositions or “coercive” subpoenas. The Court’s rules and the case law do, however, provide useful guidelines. Rule 75 procedures to take the deposition). In that case, Field Counsel must attempt informal communications before using T.C. (An exception exists for a nonconsensual deposition of a third-party witness. The Tax Court’s Rules and interpretative case law on discovering information by informal means generally do not apply to discovery of third-party testimony and documents. AudienceChief Counsel Effective Date(08-11-2014) Effect on Other DocumentsThis section incorporates CC Notice, N(35)000-160(a), dated August 19, 1999, into new CCDM sections 35.4.4.2.1 - 35.4.4.2.3. (6) CCDM 35.4.4.2.3 provides instructions for administering the exceptions to the third-party contact advance notice and post-contact record requirements in circumstances involving jeopardy of tax collection or reprisal against any person. (5) CCDM 35.4.4.2.2 provides procedures for Counsel attorneys to follow when recording third-party contacts on Form 12175 for transmission to the Third-Party Contact Coordinator. (4) CCDM 35.4.4.2.1 provides instructions for Counsel attorneys concerning contacts made during litigation to which the third-party contact rules of section 7602(c) do not apply, and to contacts made with respect to the determination or collection of a taxpayer’s liability to which the third-party contact rules do apply. (3) CCDM 35.4.4.2(2) is revised to introduce a discussion, set forth in subsequent sections, of contacts by Counsel made during litigation, of procedures for documenting third-party contacts by Counsel, of the exception to the notice requirements of section 7602(c) for jeopardy or reprisal. (2) CCDM 35.4.4.2(1) is edited to improve clarity, with no substantive changes. (1) This section is revised to incorporate the information contained in CC Notice N(35)000-160(a), dated August 19, 1999, regarding third-party contacts made by Counsel attorneys. BackgroundĬCDM Parts 30–42 are being completely revised to provide current policy for the Office of Chief Counsel and to incorporate organizational and procedural changes implemented as a result of the reorganization of 2000. (1) This transmits new CCDM 35.4.4, Pre-Trial Activities, Gathering Information from Third Parties. ![]() Gathering Information from Third Parties 35.4.4 Gathering Information from Third Parties Manual Transmittal 35.4.4.8.3 Uses of Experts Prior to Trial.35.4.4.8.2.2 Field Attorneys Role and Responsibilities.35.4.4.8.2.1 The Contracting Officers Technical Representative (COTR).35.4.4.8.2 Contracting with, and Payment to, the "Outside" Expert. ![]()
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