## Facts

- Carl F. Pleier filed a petition in the United States Tax Court contesting the Commissioner’s income tax determinations.
- During pretrial discovery, the Commissioner served a “First Set of Interrogatories” under Tax Court Rule 71.
- The “interrogatories” largely consisted of blank IRS Forms 1040 and related schedules that Pleier was instructed to complete.
- The instructions required Pleier to fill out the forms with items he contended were relevant or potentially relevant to his tax liability, and to include additional information called for by the forms.
- The discovery package also demanded a separate listing of facts known by other persons, along with identifying and contact information for those persons.
- Pleier objected and moved for a protective order under Rule 103, arguing the requests were not true interrogatories because they did not pose written questions and instead compelled return preparation or computations.
- The Commissioner moved to compel responses and sought sanctions under Rule 104 for noncompliance.

## Issues

1. Whether a discovery request composed primarily of blank Forms 1040 and schedules to be completed constitutes permissible “interrogatories” under Tax Court Rule 71.
2. Whether interrogatories may be used to require a taxpayer to prepare or reconstruct returns or computations rather than respond to discrete written questions seeking information.
3. Whether a protective order should issue under Rule 103 and whether the Commissioner was entitled to an order compelling responses and sanctions under Rule 104.

## Decision

- The court held the IRS-form-based “interrogatories” were not proper interrogatories within the meaning of the Tax Court Rules.
- The court granted Pleier’s motion for a protective order under Rule 103.
- The court denied the Commissioner’s motion to compel responses and denied the request for Rule 104 sanctions.
- The court indicated the Commissioner remained free to pursue discovery through properly framed interrogatories and other authorized discovery devices.

## Legal Principles

- Interrogatories under Tax Court Rule 71 must be written questions designed to elicit information, contentions, or identification of witnesses or documents.
- A request that merely instructs a party to complete blank tax forms is not, by itself, a proper interrogatory.
- Discovery cannot be used to shift to the responding party extensive return-preparation or computational work that the requesting party can perform from available data.
- A protective order may issue where discovery, as framed, imposes oppression or undue burden or expense.
- Sanctions for failure to comply with discovery are inappropriate where the underlying discovery request is improper.

## Conclusion

The Tax Court ruled that “interrogatories” requiring a taxpayer to complete blank IRS forms were not valid interrogatories under Rule 71, granted the taxpayer protection from responding to that request, and denied the Commissioner’s efforts to compel compliance and impose sanctions.


Pleier v. Commissioner, 92 T.C. 499 (1989)