Rule 616-1-3-.16 - Depositions; Written Direct Testimony(a) At any time during the course of a proceeding, a Tribunal Judge may order that the testimony of a witness is to be taken by deposition or in response to written questions.(b) A Tribunal Judge may specify whether the scope of examination by deposition should be limited.(c) Procedures for oral depositions to secure testimony shall be as follows: (1) Examination and cross-examination of a deponent shall proceed under the same rules of evidence as are applicable to hearings under this Chapter. Each deponent shall be duly sworn by an officer authorized to administer oaths by the laws of the United States or the place where the examination is held, and the deponent's testimony shall be recorded and transcribed. Any objections made at the time of the deposition to the qualifications of the officer taking the deposition, to the manner in which the deposition was taken, to the evidence presented, to the conduct of any party, or to the proceedings shall be recorded and included in the transcript. Evidence to which there is an objection shall be taken subject to the objection.(2) Any error or irregularity in the notice of taking testimony by deposition shall be deemed waived unless written objection thereto is filed with the Clerk and served upon all parties prior to the deposition in accordance with this Chapter. Any objection relating to the qualifications of the officer before whom the deposition is to be taken shall be deemed waived unless made before the deposition begins or as soon thereafter as the alleged lack of qualification becomes known or should have been discovered in the exercise of reasonable diligence.(3) Any objection to the competency of a witness or to the competency, relevancy, or materiality of testimony is not waived by failure to make an objection before or during the deposition unless the ground of the objection is one which might have been removed if presented at the time. Any error or irregularity occurring during the deposition in the administration of the oath or affirmation, the manner in which the deposition was taken, the form of questions or the answers thereto, the conduct of any party, or any error of a kind which might have been removed or cured if timely raised, shall be deemed waived unless reasonable objection thereto is made at the deposition.(4) Any error or irregularity in the manner in which the testimony is transcribed or the deposition is prepared, certified, transmitted, filed, or otherwise dealt with by the officer taking the deposition shall be deemed waived unless a motion to strike all or a part of the deposition is made with reasonable promptness after such error or irregularity is or should have been ascertained in the exercise of reasonable diligence.(5) The deposition shall be transcribed, certified, and filed with the Clerk. Any party who contends that the transcript does not truly or fully disclose what transpired at the deposition shall file a notice with the Clerk specifying alleged errors and omissions within ten (10) days of the filing of the deposition. If the parties are unable to agree as to the alleged errors and omissions, the Tribunal Judge shall set the matter down for hearing with notice to all parties for the purpose of resolving the differences so as to make the record conform to the truth.(6) Documents and things produced for inspection during the examination of the witness shall be marked for identification and attached to and filed with the deposition, and may be inspected and copied by a party. Copies may be substituted for originals if each party is given an opportunity to compare the proffered copy with the original to verify its correctness.(d)(1) A party may make an application to the Tax Tribunal to take a deposition, otherwise allowed under this Chapter and the Civil Practice Act, upon written questions rather than oral examination. The provisions of the Civil Practice Act shall apply in all respects to such a deposition except to the extent clearly inapplicable. Unless there is a special reason for taking the deposition on written questions rather than oral examination, the Tax Tribunal will deny the application, without prejudice to taking the deposition upon oral examination. The taking of depositions upon written questions is not favored, except when the deposition is to be taken in a foreign country, in which event the deposition must be taken on written questions unless otherwise directed by the Tribunal for good cause shown.(2) An application under paragraph (1) above shall have the written questions annexed thereto. A party has 20 days following service of the application in which to object, and within that 20-day period the objecting or responding party shall also file with the Tribunal any cross-questions which such party may desire to be asked at the taking of the deposition. The applicant shall then file any objections to the cross-questions, as well as any redirect questions, within 15 days after service on the applicant of the cross-questions. Within 15 days after service of the redirect questions on the other party, the other party shall file with the Tribunal any objections to the redirect questions, as well as any recross-questions which the other party may desire to be asked. No objection to a written question will be considered unless it is filed with the Tribunal within such applicable time. The party filing the original application and all parties responding thereto shall file the original copy of all questions and objections with the Clerk and will serve a copy on the opposite party. The Tribunal Judge for good cause shown may enlarge or shorten the time in any respect.
(3) The officer taking the deposition shall propound all questions to the witness in their proper order. The parties and their counsel may attend the taking of the deposition but shall not participate in the deposition proceeding in any manner.(e) Unless otherwise ordered by a Tribunal Judge, a party submitting written direct testimony in support of an issue on which it has the burden of proof shall file and serve the written direct testimony upon all parties no less than fifteen (15) days before the hearing. The admissibility of the evidence contained in written testimony shall be subject to the same rules as if the testimony were produced under oral examination. The witness presenting the statement shall swear to or affirm the statement at the hearing and shall be subject to full cross-examination.(f) Subject to appropriate rulings on objections, a deposition or written direct testimony shall be received in evidence as if the testimony had been given by the witness before a Tribunal Judge.(g) Whenever used in this Rule, the word "witness" shall be construed to include parties.Ga. Comp. R. & Regs. R. 616-1-3-.16
O.C.G.A. § 50-13A-15(b).
Original Rule entitled "Depositions; Written Direct Testimony" adopted. F. Mar. 4, 2015; eff. Mar. 24, 2015.