Opinion
23018-18 23019-18
09-23-2021
ANADARKO PETROLEUM CORPORATION, et al., Petitioner v. Commissioner of Internal Revenue, Respondent
ORDER
ELIZABETH A. COPELAND JUDGE
On September 17, 2021, the parties jointly moved for revisions to the Court's Pretrial Order, dated January 29, 2021, and modified most recently on August 3, 2021.
Upon due consideration, it is
ORDERED that the parties' Joint Motion to Revise Pretrial Order is granted. It is further
ORDERED that the parties should expect that the trial of this case will commence during the Special Trial Session scheduled to commence at 10:00 a.m. on July 11, 2022, in the South Courtroom, United States Tax Court, 400 Second Street, N.W., Washington, D.C. 20217. The trial is expected to last one to three weeks. It is further
ORDERED that the parties are directed to adhere to the following pretrial schedule:
(a) Unless otherwise agreed to by the parties, each time that Respondent provides Petitioners with a first draft of a Stipulation of Facts: (i) Petitioners will, within 30 days after receiving such first draft, provide comments to Respondent on such first draft, together with copies of specified documents agreed by the parties that are referenced in such draft stipulation and that have not previously been exchanged, (ii) Respondent will, within 30 days after receiving Petitioners' comments, provide a second draft of the Stipulation of Facts, and (iii) Petitioners will, within 14 days after receiving such second draft, provide additional comments to Respondent on such second draft;
(b) Unless otherwise agreed to by the parties, each time that Petitioners provide Respondent with a first draft of a Stipulation of Facts, (i) Respondent will, within 30 days after receiving such first draft, provide comments to Petitioners on such first draft, (ii) Petitioners will, within 30 days after receiving Respondent's comments, provide a second draft of the Stipulation of Facts, together with copies of specified documents agreed by the parties that are referenced in such draft stipulation and that have not previously been exchanged, and (iii) Respondent will, within 14 days after receiving such second draft, provide additional comments to Petitioners on such second draft;
(c) Within 3 business days of receipt, the parties shall notify the opposing party that the party received third-party documents pursuant to a subpoena duces tecum. The parties will use their best efforts to promptly exchange such third-party documents;
(d) The parties may change the pretrial due dates for any Stipulation of Facts without the Court's approval by filing a stipulation setting out the new due date;
(e) October 15, 2021: The parties will file a joint status report informing the Court of the current status of stipulations of facts and discovery; if needed, the parties may each file status reports in lieu of a joint status report;
(f) October 29, 2021: End deposition period with respect to party and nonparty fact witnesses;
(g) November 16, 2021: The parties will submit to the Court the Second Stipulation of Facts and attached exhibits;
(h) November 16, 2021: The parties will file a joint status report informing the Court of the current status of stipulations of facts and discovery; if needed, the parties may each file status reports in lieu of a joint status report;
(i) November 18, 2021: Last date for serving interrogatories, requests for production, and requests for admissions;
(j) December 20, 2021: Written responses and objections to formal requests for production of documents, interrogatories and/or requests for admissions shall be served within 30 days of service of the document to which they respond, but all
such responses - and all document production (except to the extent of any objections set forth in such responses)- shall be completed no later than December 20, 2021;
(k) January 14, 2022: Last date to file all other motions regarding fact discovery including (i) motions to compel responses to interrogatories and requests for production and (ii) motions to review the sufficiency of the answers or objections to a request for admissions;
(1) January 21, 2022: Exchange opening expert reports and lodge them with the Court;
(m) January 28, 2022: 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 at trial (the "Opinions"), including assumptions that the party's attorney provided and that the expert relied on in forming the Opinions, (ii) any exhibits that will be used as a summary of or support for the Opinions, (iii) copies of any sources not publicly available, and (iv) worksheets, schedules, and other documents reflecting computations considered by the expert in forming the Opinions;
(n) February 4, 2022: Last date to file motions for leave to serve fact discovery relating to expert reports for demonstrated good cause;
(o) February 25, 2022: The parties will file a joint status report informing the Court of the current status of stipulations of facts and discovery; if needed, the parties may each file status reports in lieu of a joint status report;
(p) March 18, 2022: Exchange rebuttal expert reports and lodge them with the Court;
(q) March 25, 2022: Exchange expert workpapers relating to rebuttal expert reports. Expert workpapers include the information listed in paragraph (m);
(r) March 30, 2022: The parties will file a Stipulation of Expert Witness Depositions under Tax Court Rules 74(b)(1) and 81(d);
(s) April 1, 2022: Last date to serve notices of deposition with respect to expert witness depositions;
(t) April 4, 2022: First date on which expert witness depositions (if any) can begin;
(u) April 21, 2022: The parties will submit to the Court the Third Stipulation of Facts and attached exhibits;
(v) April 21, 2022: The parties will file a joint status report informing the Court of the current status of stipulations of facts and discovery; if needed, the parties may each file status reports in lieu of a joint status report;
(w) April 22, 2022: Last date to file motions under Tax Court Rules 74(b)(3) and 74(c)(4) with respect to expert witness depositions;
(x) May 6, 2022: End deposition period with respect to expert witnesses;
(y) May 10, 2022: Last date to file dispositive motions;
(z) May 13, 2022: The parties will file a joint status report informing the Court of the current status of stipulations of facts and discovery; if needed, the parties may each file status reports in lieu of a joint status report;
(aa) May 20, 2022: Last date to file motions to compel stipulation;
(bb) June 10, 2022: Last date to respond to dispositive motions;
(cc) June 10, 2022: Exchange trial memoranda and submit them to the Court. The trial memoranda must 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 expected to arise at trial, (iv) a description of any other significant problems on which a ruling will be required, and (v) any motions either party expects to make at trial which has not already been made. The trial 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 at trial without leave of Court upon sufficient showing of good cause;
(dd) June 17, 2022: Last date to file other pretrial motions, including motions in limine with respect to expert reports or other evidentiary issues. A party's election not to file a motion in limine or otherwise move in advance to exclude documents or testimony of a fact witness shall not prohibit that party from objecting to the admissibility of documents on or before any specific deadline for objecting to trial exhibits that may be established by the Court, or objecting to the admissibility of fact witness testimony offered at trial;
(ee) June 20, 2022: Last date to file responses to motions to compel stipulation;
(ff) June 21, 2022: Exchange (i) final exhibit lists (excluding trial demonstratives and documents to be used solely for impeachment) and (ii) documents on the final exhibit lists not previously stipulated or exchanged;
(gg) June 24, 2022: Last date to file responses to other pretrial motions, including motions in limine, that were filed on June 17, 2022;
(hh) July 6, 2022: Exchange any demonstrative exhibit which the parties intend to use in opening statements;
(ii) July 11, 2022: Trial commences.