Overview
On November 2, Law360 quoted Larry Hill, chair of Steptoe's Tax Controversy practice, in an article titled, "Tax Court's New Subpoena Proceedings May Need Guardrails." The article discusses the US Tax Court's pandemic-era rule that allows litigants to request subpoena hearings before trial. The rule has mixed reviews, those in favor feel it has facilitated order, but others say the proceedings have grown disruptive and need to be reined in.
Larry Hill, a proponent of the new rule believes it makes the proceedings more efficient. He stated, "Having a more efficient mechanism for handling subpoena disputes — such as challenges about timing or the appropriate use of discovery — creates certainty and allows the court to deal with such issues in a more timely fashion. It ultimately just saves time and effort for both parties, as well as the court."
Read the full article at Law360.
