The Tax Chick Podcast Musings of a Tax Chick: "Discovering" Discoveries...
Aug 11, 2024
Dive into the intricate world of tax law as Amanda discusses the role of 'discoveries' in tax hearings. Learn about the distinctions between informal and general procedures in the Tax Court. She highlights her upcoming talks on tax remedies and estate administration. Get insights on how discoveries are conducted, including the importance of examinations under oath. Plus, discover what lawyers need to do to prepare their clients for a successful examination. It's an engaging mix of tax strategies and professional insights!
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Preparing For A Big Discovery Session
- Amanda explains why she was preparing for a lengthy set of discoveries in a Tax Court appeal.
- She describes discoveries as a standard part of tax litigation where parties question each other under oath.
Discoveries Create Sworn Evidence For Trial
- Discoveries let either party ask questions under oath, in writing or in person, to clarify evidence before trial.
- Transcripts or affidavits from discoveries can be used at trial to support each side's case.
Two Tax Court Tracks: Informal Vs General
- The Tax Court has two tracks: informal procedure for smaller disputes and general procedure for complex cases.
- General procedure requires disclosure, discoveries, and undertakings before a hearing is scheduled.