Code of Massachusetts Regulations
831 CMR - APPELLATE TAX BOARD
Title 831 CMR 1.00 - Appellate Tax Board Rules Of Practice And Procedure
Section 1.20 - Interrogatories

Universal Citation: 831 MA Code of Regs 831.1

Current through Register 1531, September 27, 2024

(1) In accordance with M.G.L. c. 231, § 61, either party in appeals under the formal procedure may interrogate the opposing party for the discovery of facts and documents admissible in evidence at the hearing of the appeal.

(2) If information responsive to an interrogatory is stored in electronic form, the responding party shall produce it in the form or forms in which it is maintained or in a reasonably usable form.

(3) When a party withholds information otherwise discoverable by claiming that the information is privileged or subject to protection as trial-preparation material, the party must:

(a) expressly make the claim; and

(b) describe the nature of the documents, communications, or tangible things not produced or disclosed, and do so in a manner that, without revealing information itself privileged or protected, will enable the other party and the Board to assess the claim.

(4) Unless the Board orders otherwise, interrogatories and responses shall not be filed with the Clerk except when a motion to compel further responses to discovery is filed.

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