This is the only formal discovery that is filed with the Tax Court at the time made.
What are Requests for Admissions
This is the code section that governs disclosure.
What is section 6103.
This is the general period of time the IRS may assess a taxpayer’s tax liability under section 6501, beginning the date the return is filed.
What is 3 years.
I am a massive Formula One fan.
Who is Kiran Ahmad
This prevents inadvertent destruction of discoverable evidence.
what is a Litigation Hold.
Unless the parties stipulate or there is a Court order, this is maximum number of interrogatories you can ask the opposing party.
What are 25 total requests.
My favorite vacation is Disney World - can see all countries at once.
Who is Viviana Taverna-Ciarlo.
This is the culmination of a three-step process for enforcement if a Taxpayer fails to respond to an Information Document Request.
What is a summons.
I only like carving pumpkins
Who is Robin Greenhouse
This tax shelter involves the donation of land rights or property at an artifically inflated value.
What is a syndicated conservation easement?
Unless the parties stipulate or there is a Court order, this is total number of requests for the production of documents that you can make.
What is there is no limit.
For a litigation hold, this is how often you need to notify custodians to preserve evidence.
This document is the “ticket to Tax Court” that initiates a deadline to file a Tax Court Petition.
What is a 90 day letter/statutory notice of deficiency.
I just came back from a wedding in Lake Como.
Who is Mary Delaney
This transaction may be used to shelter income under the guise of self-insurance.
What is micro captive insurance?
This is the term for a letter or conference between the parties seeking informal discovery.
What is Branerton?
I just returned from a fabulous trip to Israel.
Who is Laura Gavioli.
This branch of Chief Counsel is home to subject matter experts on Tax Court procedure, penalties, bankruptcy, and judicial doctrines.
What is P&A.
I grew up in Mississippi
Who is Jay Newman
These are three potential promotions available to LB&I employees.
What are Senior Counsel, Special Trial Attorney, and Manager / Associate Area Counsel?
This event denotes the time when docketed case generally become "at issue."
What is after the answer is filed?
This is an extraordinary method of discovery.
What is a deposition.
This IRS organization can settle cases.
What is Appeals.
These two attorneys only joined our Office this week.
LB&I is currently made up of this percentage of new employees.
What is forty percent?