Affonso v. Comm'r of Internal Revenue

Full title: Dale A. Affonso & Jane G. Affonso, Petitioner v. Commissioner of Internal…

Court: United States Tax Court

Date published: Feb 24, 2023

No. 5242-10 (U.S.T.C. Feb. 24, 2023)

Opinion

5242-10

02-24-2023

Dale A. Affonso & Jane G. Affonso, Petitioner v. Commissioner of Internal Revenue, Respondent

Mark V. Holmes Judge

ORDER

Mark V. Holmes Judge

This case was assigned to this division of the Court years ago because it was related to a large cluster of cases filed by David Greenberg and William Goddard. Back in July 2018 the Court spoke with the parties and all agreed that it would be most efficient to wait till those cases became final and unappealable. In December of last year. the Supreme Court denied rehearing of its denial of certiorari in the last of those appeals.

That did not bring this case to a close. In a phone call on February 23, 2023 the parties suggested scheduling the case for a two-day special session in Las Vegas. The Court apparently doesn't do special sessions of less than three days, so it will be necessary to add this to a regular calendar. After so much time, this division of the Court wants to get the case ready for trial as soon as possible. It is therefore

ORDERED that on or before March 23, 2023 the parties file a joint status report proposing a pretrial order that shall include dates for at least the following events, so that the case is trial ready by December 1, 2023:

. Identification of each witness expected to be called by name, address, qualifications of the witness, and a brief summary of the expected testimony of each such witness.

. Completion of formal discovery.

. Deadline for filing discovery motions.

. Deadline for exchange and lodging with the Court of expert witness reports.

. Deadline for filing any motions concerning stipulations of fact.

. Deadline for submitting any dispositive motions.

. Deadline for submitting any other pretrial motions (e.g. motions in limine to exclude evidence or to shift the burden of proof).

. Identification and exchange of any exhibits that each party may offer into evidence as part of his case in chief (excluding only exhibits to be used solely for impeachment).

. Lodging of stipulations of fact with Court.

. Submission of trial memoranda with Court.

It is also

ORDERED that the parties shall state in this joint status report where they wish to have the case tried, since it must now be added to a regular trial calendar.