Massachusetts Rules of Practice and Procedure of the Appellate Tax Board § 1.21

(1) Parties must request permission of the Board by motion to conduct a deposition. The motion to take a deposition must set forth the following:

(2) The motion to take a deposition shall be served and marked in accordance with Rule 16.

(3) Approval to take a deposition, either within or without the Commonwealth, is within the discretion of the Board.

(4) If the Board grants permission to take a deposition, the procedures set forth in Rule 30 of the Massachusetts Rules of Civil Procedure applicable to depositions will be followed by the parties.

(5) In the case of the deposition of a public or private corporation, partnership, association, government agency or other business entity under Rule 30(b)(6) of the Massachusetts Rules of Civil Procedure, the deponent organization must designate one or more persons who consent to testify on its behalf. The persons designated must testify about information known or reasonably available to the organization.