Rule 39 Subpoenas, Etc.

If you want to have a subpoena issued or take a deposition in a Tax Appeal Court case, you need to ask the court first and get written approval. You cannot just send out a subpoena or schedule a deposition on your own.

This means before you try to force someone to testify, hand over documents, or sit for a deposition, you must go to the court and explain why you need it. The judge will review your request and decide whether to allow it. Only after you get that written sign-off can you move forward with the subpoena or deposition.

This rule gives the court control over these steps in the process. It helps make sure subpoenas and depositions are only used when they are actually needed for the case, rather than being sent out automatically.