Opinion
11019-19
04-07-2023
INTERMOUNTAIN ELECTRONICS, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Ronald L. Buch Judge
On March 31, 2023, the parties filed a joint status report with a proposed pretrial schedule. For cause, it is
ORDERED that the parties shall adhere to the following pretrial schedule:
September 15, 2023:
. Last date for the parties to serve all requests for production of documents and interrogatories.
. Last date for the parties to serve all requests for admissions.
September 22, 2023:
. Last date for the parties to identify expert witnesses (except rebuttal experts) by exchanging:
(i) the expert's name and business address;
(ii) the expert's curriculum vitae;
(iii) a list of all publications authored by the expert within the preceding ten years;
(iv) a listing of any other cases in which the witness has testified as an expert at trial or by deposition within the preceding four years; and
(v) a summary of anticipated topics of the expert's testimony.
October 20, 2023:
. Last date for the parties to serve any notices for depositions to be taken pursuant to Rules 74(b) and (c), file any motions to take the deposition of a party pursuant to Rule 74(c)(3)(A), and file any stipulations for taking of a deposition with consent pursuant to Rule 74(b).
. Last date for the parties to file any motions to compel the taking of a deposition, and all motions to compel answers to questions posed at a deposition in progress must be filed within seven days after the refusal to answer occurred.
. Last date for the parties to file any motions to compel responses to discovery or to review the sufficiency of answers or objections to requests for admission, as well as any motions for sanctions regarding discovery.
December 4, 2023:
. Last date for the parties to file any motions for summary judgment, partial summary judgment, or any other dispositive motions.
December 11, 2023:
. Last day to submit to the Court and to exchange with the opposing party any opening expert witness report, prepared in accordance with Rule 143(g). The parties shall at the same time identify in writing and exchange all documents, except those stipulated or previously exchanged by the parties, relied upon by an expert in the preparation of his or her report. The parties will be prohibited from calling any expert witness as part of their cases in chief (opening experts) for whom such a report has not been submitted by this date absent good cause shown.
December 15, 2023:
. Last day to file the First Stipulation of Facts and attached Exhibits. December 18, 2023:
. Last day to exchange expert workpapers relating to opening expert reports. Expert workpapers include:
(i) any facts, data, documents, or other information considered by the expert witness in forming the opinions to be offered by the expert (the "Opinions"), including assumptions that the party's attorney provided and that the expert relied on in forming the Opinions,
(ii) any exhibits to the Report that will be used as a summary of or support for the Opinions,
(iii) copies of any sources not generally publicly available,
(iv) worksheets, schedules, and other documents reflecting computations considered by the expert in forming the Opinions including any formulas contained therein; and
(v) activity logs and timekeeping records for any expert witness and anyone who assisted any expert witness with the engagement.
. Last date to identify rebuttal expert witnesses by exchanging:
(i) the rebuttal expert's name and business address;
(ii) the rebuttal expert's curriculum vitae;
(iii) a list of all publications authored by the rebuttal expert within the preceding ten years;
(iv) a listing of any other cases in which the witness has testified as an expert at trial or by deposition within the preceding four years; and
(v) a summary of anticipated topics of the rebuttal expert's testimony.
December 22, 2023:
. Last date to file any motion to compel stipulations pursuant to Rule 91(f).
. Last date to file any motion for a document subpoena hearing.
January 12, 2024:
. Last date to file any motions in limine, other evidentiary motions, or motions to shift the burden of proof, except for motions related to rebuttal expert witness reports.
. Last day to file pretrial memoranda, which set forth:
(i) the issues to be tried,
(ii) a summary of the pertinent facts and applicable law,
(iii) a description of any major evidentiary issues to arise at trial, and
(iv) a description of any other significant problems on which a ruling will be required.
The pretrial memoranda shall also list all witnesses who will or may testify at trial, including all experts, and provide brief summaries of the anticipated testimony of those witnesses. Witnesses who are not identified will not be permitted to testify absent good cause shown.
. Last day to submit to the Court and to exchange with the opposing party any rebuttal expert witness report, prepared in accordance with Rule 143(g). The parties shall at the same time identify in writing and exchange all documents, except those stipulated or previously exchanged by the parties, relied upon by an expert in the preparation of his or her rebuttal report. The parties will be prohibited from calling any rebuttal expert witness for whom such a report has not been submitted by this date, absent good cause shown.
January 19, 2024:
. Last day to exchange expert workpapers, defined above, relating to rebuttal expert reports.
January 22, 2024:
. Last day to file any supplemental stipulations of facts and referenced exhibits.
. Last date to file any motions in limine related to rebuttal expert witness reports.
. Last day to file any proposed trial exhibits, except those to be used solely for impeachment purposes, shall be electronically filed by the parties. Any proposed trial exhibits not so filed will not be received into evidence absent good cause shown.
January 26, 2024:
. Last date to file responses to motions in limine.
February 5, 2024:
. Estimated date trial commences.