Opinion
6793-22
03-24-2023
MARK A BLACKWELL & CAROL F. BLACKWELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Courtney D. Jones, Judge
This case is on the calendar of the Court's April 3, 2023 trial session for San Francisco, California. On March 20, 2023, petitioners filed a document titled "Proposed Trial Exhibits" (Doc. 12) yet no exhibits were included with the filing. Petitioners offered that the exhibits were omitted because they contain personal financial information.
The Court reminds petitioners that the Standing Pretrial Order, served in this case on December 6, 2022, provides in relevant part at paragraph 7:
No later than 7 days before the first day of the trial session: The parties must file with the Court either a Supplemental Stipulation of Facts with any agreed Proposed Trial Exhibits or any unagreed Proposed Trial Exhibits. The Court may refuse to receive in evidence any document or material that is not filed as a Proposed Trial Exhibit no later than 7 days before the first day of the trial session.
The Court further reminds petitioners that the onus is on the filing party to ensure its documents are properly redacted pursuant to Rule 27 of the Tax Court Rules of Practice and Procedure. Accordingly, it is
ORDERED that, on or before March 27, 2023, petitioners may file a supplement to the Proposed Trial Exhibits, filed March 20, 2023, attaching redacted copies of the exhibits, in accordance with the Court's Rules. Failure to comply with the terms of this Order may result in the Court refusing to receive in evidence any document or material that is not filed as directed herein.