Rule 7. Discovery
Effective January 1, 2018
(A) Applicability.
These discovery rules apply to appeals from final determinations of the Department of State Revenue. In limited instances, these discovery rules will also apply to appeals from final determinations of the Indiana Board of Tax Review or the Department of Local Government Finance upon good cause shown.
(B) Methods.
Except as otherwise provided by these rules, a party shall obtain discovery in accordance with the Indiana Trial Rules.
(C) Disclosure.
Within thirty (30) days of the filing of its response in an original tax appeal, the Department of State Revenue shall produce to the petitioner(s), without the need for a written request and without regard to the admissibility of the documents and records in court, all of the non-privileged documents, correspondence, and records from its files regarding the petitioner(s) for the tax periods at issue in the original tax appeal. In addition, both parties shall exchange preliminary witness lists, exhibit lists, and contentions.
(D) Limitations.
The number of interrogatories shall be limited to twenty-five (25). Subparts to interrogatories shall be considered individual interrogatories when determining the total number of interrogatories propounded. A party may propound additional interrogatories only upon leave of court for good cause shown.
(E) Failure to Make or Cooperate in Discovery.
(1) Appropriate Court. The Tax Court is the proper court to resolve discovery disputes related to a deposition or non-compliance with an order under Indiana Trial Rule 34.
(2) Form. Any motion raising a discovery dispute must set forth all efforts taken to resolve the dispute, including the date, time, and place of any discovery communications and conferences and the names of all participating parties. The Court may deny any motion raising a discovery dispute that does not contain this information.
(3) Sanctions. In addition to any other sanctions available under these rules or the Indiana Trial Rules, if a deponent fails to be sworn or fails to answer a question after being directed to do so by the Tax Court, the failure may be considered a contempt of court.
(4) Required Actions Prior to Court Involvement. The parties shall not involve the Tax Court in any discovery dispute, including disputes involving depositions, before conferring in a good faith attempt to resolve the dispute. In any dispute that cannot be resolved in this manner and after complying with Indiana Trial Rule 26(F), the parties shall request an attorney conference with the Tax Court before filing a motion to compel discovery or for a protective order with the Tax Court.
(F) Stipulations Required.
(1) In General. In an original tax appeal, the parties are required to stipulate to the fullest extent in which complete or qualified agreement can or fairly should be reached in all non-privileged, relevant matters. Included in matters required to be stipulated are all facts, all documents, and all papers or contents or aspects thereof, and all evidence that fairly should not be in dispute. Where the truth or authenticity of facts or evidence claimed to be relevant by one party is not disputed, an objection on the ground of materiality or relevance may be noted by any other party but shall not be regarded as just cause for refusal to stipulate. The requirement of stipulation applies under this Rule without regard to where the burden of proof may lie with respect to the matters involved. Documents or papers or other exhibits annexed to or filed with the stipulation shall be considered to be part of the stipulation.
(2) Scope. The fact that any matter may have been obtained through discovery or requests for admission or through any other authorized procedure is not grounds for omitting those matters from the stipulation. Discovery procedures should be regarded as aids to stipulation, and matters obtained through them that are within the scope of this Rule must be set forth comprehensively in the stipulation, in logical order in the context of all other provisions of the stipulation. A failure to include in the stipulation a matter admitted under Indiana Trial Rule 36 does not affect the Tax Court’s ability to consider the admitted matter.
(3) Form. Stipulations required under this Rule shall be in writing, signed by the parties thereto or by their counsel. Documents or other papers, which are the subject of stipulation in any respect and which the parties intend to place before the Tax Court, shall be annexed to or filed with the stipulation. The stipulation shall be clear and concise. Separate items shall be stated in separate paragraphs, and shall be appropriately lettered or numbered. Exhibits attached to a stipulation shall be numbered serially (i.e., 1, 2, 3, etc.) The exhibit number shall be followed by a “P” if offered by the petitioner, an “R” if offered by the respondent, or a “J” if offered jointly (e.g., 1-P, 2-R, or 3-J).
(4) Filing. Executed stipulations prepared pursuant to this Rule, and related exhibits, shall be filed by the parties at or before the commencement of the trial of the case, unless the Tax Court shall otherwise order. A stipulation when filed need not be offered formally to be admitted into evidence.
(5) Objection. A party making an objection to all or any part of a stipulation, including any document referenced therein, shall note the objection in the stipulation.
(6) Binding Effect. A stipulation shall be treated, to the extent of its terms, as a conclusive admission by the parties to the stipulation, unless otherwise permitted by the Tax Court or agreed upon by those parties. The Tax Court will not permit a party to a stipulation to qualify, change, or contradict a stipulation in whole or in part, except where justice requires. A stipulation and the admissions therein shall be binding and have effect only in the pending case and not for any other purpose, and cannot be used against any of the parties thereto in any other case or proceeding.
(7) Noncompliance by a Party. If a party fails to stipulate to the genuineness of any document or to the truth of any matter as requested under this Rule, and if the party requesting the stipulation thereafter proves the genuineness of the document or the truth of the matter, he may apply to the Tax Court for an order requiring the other party to pay for the reasonable expenses incurred in making that proof, including reasonable attorney’s fees. The Tax Court shall make the order unless it finds that (1) the request was held objectionable, or (2) the stipulation sought was not of substantial importance, (3) the party failing to stipulate had reasonable grounds to believe that he might prevail on the matter, or (4) there was other good reason for the failure to stipulate.