Opinion
5313-16
05-16-2024
SCOTT A. BLUM & AUDREY R. BLUM, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Joseph Robert Goeke, Judge
Pending before the Court is respondent's Motion in Limine to Exclude the Report Prepared by Paul Iannone, filed May 13, 2024. On May 15, 2024, petitioners filed a response in opposition to respondent's motion. In paragraph 14 of petitioners' response, they assert that: "Mr. Iannone's computations are based on the tax rules well known to Mr. Iannone given his 40-plus years of experience working in the tax field as a Certified Public Accountant, a tax attorney, as a former IRS Appeals Officer and IRS Revenue Agent." The Tax Court is required to apply the federal tax law in matters before the Court, and the assistance of an expert to tell the Tax Court the tax rules is not appropriate. While petitioners may present in their opening post-trial brief tax computations by reference to authorities to support the analysis they present, the presentation of such information via an expert witness is neither necessary nor helpful. Accordingly, the Court will grant respondent's motion and it is
ORDERED that respondent's Motion in Limine to Exclude the Report Prepared by Paul Iannone, filed May 13, 2024, is granted.