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Tax Court Orders Eaton Corp. to Respond to Some IRS Requests

APR. 27, 2015

Eaton Corp. et al. v. Comm.

DATED APR. 27, 2015
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Eaton Corp. et al. v. Comm.

 

UNITED STATES TAX COURT

 

WASHINGTON, DC 20217

 

 

ORDER

 

 

This case is presently calendared for trial at the Court's special trial session in Chicago, Illinois, beginning August 5, 2015. On February 11, 2015, respondent filed a motion to compel production of documents (index #0224). This motion pertains to respondent's fifth formal request for documents ("fifth request"). Since this motion was filed, the Court has held conference calls with the parties to discuss progress regarding discovery and encouraged the parties to narrow their requests. On April 21, 2015, petitioner filed a response to respondent's motion. On April 22, 2015, both respondent and petitioner filed a status report. Respondent's status report specifically addresses the motion to compel production of documents.

Repeatedly, the Court has encouraged the parties to resolve their discovery disputes and prioritize their requests. Since the filing of this motion, respondent provided petitioner with a prioritized list of its "top 40" requests. Petitioner has worked to complete these requests. Respondent contends that the response to the "top 40" requests is incomplete.

Upon due consideration, it is

ORDERED that respondent's motion to compel discovery is granted in part in that, on or before May 8, 2015, petitioner shall provide respondent with (1) the KPMG reports in respondent's fifth request no. 8, 9, 11, and 14 unless the requested documents are listed on a privilege log; (2) the requested evaluations in respondent's fifth request no. 20 if these evaluations pertain to the advance pricing agreements; and (3) the warranty documents described in respondent's fifth request no. 39; and the parties shall file a joint status report regarding the status of these requested documents on or before May 13, 2015. It is further

ORDERED that, on or before May 6, 2015, petitioner shall make available to respondent a knowledgeable employee of petitioner's choosing to explain requested financial statements, and the parties shall file a joint status report on or before May 8, 2015, regarding the status of whether an employee was made available. It is further

ORDERED that, on before May 13, 2015, the parties shall file a status report regarding the status of the "top 40" requests including progress made towards completion of this request. It is further

ORDERED that, on or before May 6, 2015, respondent shall select up to ten remaining requests from the fifth request of documents and petitioner shall provide respondent with these documents on or before May 13, 2015; the parties shall file a joint status report on or before May 20, 2015, regarding the status of this request. It is further

ORDERED that respondent's motion to compel discovery is otherwise denied in part.

Kathleen Kerrigan

 

Judge

 

Dated: Washington, D.C. April 27, 2015
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