(a) General: Upon application to the Court and subject to
these Rules, a transferee of property of a taxpayer shall be
entitled to examine before trial the books, papers, documents,
correspondence, and other evidence of the taxpayer or of a
preceding transferee of the taxpayer's property, but only if the
transferee making the application is a petitioner seeking
redetermination of such transferee's liability in respect of the
taxpayer's tax liability (including interest, additional amounts,
and additions provided by law). Such books, papers, documents,
correspondence, and other evidence may be made available to the
extent that the same shall be within the United States, will not
result in undue hardship to the taxpayer or preceding transferee,
and in the opinion of the Court is necessary in order to enable the
transferee to ascertain the liability of the taxpayer or preceding
transferee.
(b) Procedure: A petitioner desiring an examination
permitted under paragraph (a) shall file an application with the
Court, showing that such petitioner is entitled to such an
examination, describing the documents and other materials sought to
be examined, giving the names and addresses of the persons to
produce the same, and stating a reasonable time and place where the
examination is to be made. If the Court shall determine that the
applicable requirements are satisfied, then it shall issue a
subpoena, signed by a Judge, directed to the appropriate person and
ordering the production at a designated time and place of the
documents and other materials involved. If the person to whom the
subpoena is directed shall object thereto or to the production
involved, then such person shall file the objections and the
reasons therefor in writing with the Court, and serve a copy
thereof upon the applicant, within 10 days after service of the
subpoena or on or before such earlier time as may be specified in
the subpoena for compliance. To obtain a ruling on such objections,
the applicant for the subpoena shall file an appropriate motion
with the Court. In all respects not inconsistent with the
provisions of this Rule, the provisions of Rule 72(b) shall apply
where appropriate.
(c) Scope of Examination: The scope of the examination
authorized under this Rule shall be as broad as is authorized under
Rule 72(a), including, for example, the copying of such documents
and materials.
