Massachusetts Rules of Practice and Procedure of the Appellate Tax Board § 1.20

(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:

(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.