Opinion
14425-18 5249-19
06-06-2022
J. MICHAEL DYWAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Albert G. Lauber Judge
These cases are set for trial at a special session of the Court on Monday, January 23, 2023, in Phoenix, Arizona. On May 31, 2022, the parties filed a joint status report in which they proposed a pre-trial schedule. Upon due consideration, it is
ORDERED that the parties are directed to adhere to the following pre-trial schedule:
1. September 2, 2022: Last date to serve formal discovery, including interrogatories, document production requests, and requests for admissions.
2. September 2, 2022: Last date to serve notices of depositions or file any motions for depositions with respect to any non-expert witnesses.
3. October 21, 2022: Last date to file any motions to compel discovery, to review the sufficiency of the answers or objections to requests for admissions, for sanctions regarding responses to discovery and requests for admissions, and motions to compel depositions of non-expert witnesses.
4. October 21, 2022: Last date to file dispositive motions, including motions for summary judgment and motions for partial summary judgment.
5. October 28, 2022: Last date to file first stipulation of facts along with all referenced exhibits. The filing of the first stipulation of facts does not preclude the parties from submitting to the Court additional stipulations that are not inconsistent with the first stipulation of facts.Served 06/06/22
6. November 10, 2022: Last date to exchange and lodge with the Court expert witness reports. An expert witness for whom a report is not exchanged under this paragraph will not be permitted to testify without approval from the Court before trial.
7. November 18, 2022: Exchange expert workpapers relating to opening expert reports, except those protected from discovery by Tax Court Rule 70(c)(3) and (4).
8. December 9, 2022: Last date to file any motions to compel stipulations.
9. December 16, 2022: Last date to file pre-trial memoranda. The pre-trial memoranda shall set forth the issues to be tried, along with a summary of relevant facts and applicable law with respect thereto, in sufficient detail to enable the Court to decide the case in its entirety by addressing each of the issues listed. The pre-trial memoranda shall identify any evidentiary issues expected to arise at trial, as well as any other significant issue on which a ruling will be required by the Court. The pre-trial memoranda shall also identify all witnesses expected to testify at trial, including expert witnesses, and shall include brief summaries of the anticipated testimony of those non-expert witnesses. Witnesses who are not so identified will not be permitted to testify at trial unless otherwise agreed to by the parties or allowed by the Court upon sufficient showing of good cause, although the parties may reserve the right to call witnesses listed by the other party, or for the purpose of rebuttal or impeachment, or to testify to documents or evidence obtained after the date of the pre-trial memoranda.
10. December 16, 2022: Last date to identify, in writing, any expert witnesses to be called at trial as rebuttal expert witnesses. A rebuttal expert witness who is not identified under this paragraph will not be permitted to testify without approval from the Court before trial.
11. December 16, 2022: Exchange expert workpapers relating to rebuttal expert witness testimony, except those protected from discovery by Tax Court Rule 70(c)(3) and (4).
12. December 20, 2022: Identify in writing and exchange (if not previously exchanged) any documents and written material anticipated to be offered as evidence that have not been stipulated to by the parties (except documents and written materials intended to be used solely for impeachment purposes). Any documents or written materials not so identified and exchanged will not be received into evidence unless otherwise agreed to by the parties or allowed by the Court upon sufficient showing of good cause.
13. December 29, 2022: Last date to file any oppositions to any motions to compel stipulations.
14. January 6, 2023: Exchange final exhibit lists (excluding trial demonstratives and documents to be used solely for impeachment).
15. January 9, 2023: Last date to file any motions in limine.
16. January 16, 2023: Last date to file objections to any motions in limine.
17. January 23, 2023: Trial expected to commence.
Any events not addressed in this Order will be governed by the timeframes set forth in the Tax Court Rules of Practice and Procedure.