Carney v. Comm'r of Internal Revenue

Full title: JAMES P. CARNEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Feb 22, 2024

No. 22732-19 (U.S.T.C. Feb. 22, 2024)

Opinion

22732-19

02-22-2024

JAMES P. CARNEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Patrick J. Urda Judge

ORDER

Patrick J. Urda Judge

This case is currently calendared for trial at the Court's Boston, Massachusetts special session, scheduled to begin June 10, 2024.

On February 12, 2024, the parties filed a joint status report therein proposing a pretrial schedule. Upon due consideration, it is

ORDERED that the following pretrial schedule, which incorporates the parties' proposed schedule, shall be followed in pretrial preparation and trial for this case:

1. March 15, 2024: Deadline for serving formal discovery, including interrogatories, request for production of documents, and requests for admissions.

2. March 15, 2024: Deadline for serving notices of deposition under Rule 74(b)(2).

3. March 29, 2024: Deadline for filing first stipulation of facts along with all the referenced exhibits. This deadline does not preclude the subsequent filing of supplemental stipulation of facts.

4. April 5, 2024: Deadline for filing any motions for deposition with respect to non-expert witnesses under Rule 74(b)(3), (c)(3).

5. April 17, 2024: Deadline to file any motions to compel discovery,

to review the sufficiency of the answers or objections to requests for admissions.

6. April 17, 2024: Deadline to file any motions to compel stipulations.

7. April 17, 2024: Deadline for filing application to perpetuate testimony under Rule 81.

8. May 1, 2024: Deadline to file pretrial memoranda, including witness list.

9. May 3, 2024: Deadline to identify in writing and exchange any documents or written materials anticipated to be offered into evidence.

10. May 3, 2024: Exchange of final exhibit lists (excluding trial demonstratives and documents used solely for impeachment).

11. May 20, 2024: Deadline to file motions in limine.

12. May 31, 2024: Deadline to file objections to motions in limine.

13. June 10, 2024: Trial Commences.

Any events not addressed in this Order will be governed by the timeframes set forth in the Tax Court Rules of Practice and Procedure.