Opinion
23204-16
03-07-2023
EMILIO M. CEREJO, DAWN H. CEREJO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Christian N. Weiler Judge
On February 8, 2023, respondent filed a status report requesting that the Court set the case for trial and consider their proposed pretrial deadlines. A pretrial conference with the parties and the Court was held and during the conference the parties agreed to set this case for trial in November 2023.
After due consideration and for the efficient disposition of this case, it is
ORDERED that this case is calendared for trial beginning on November 6, 2023 at 10:00a.m., at the United States Tax Court, Claude Pepper Federal Building, 51 S.W. 1st Avenue, Room 1524, Miami, Florida 33130. It is further
ORDERED that all written discovery requests, including requests for interrogatories, production of documents, and requests for admission, shall be filed on or before August 23, 2023. It is further
ORDERED that any motions for summary judgment or other dispositive motions shall be filed on or before September 7, 2023. It is further
ORDERED that any responses to discovery requests or motions to compel responses to discovery, motions to review the sufficiency of answers or objections to requests for admissions, or for sanctions regarding discovery shall be filed on or before September 22, 2023. It is further
ORDERED that any motions to compel stipulations pursuant to Tax Court Rule 91(f) shall be filed on or before September 22, 2023. It is further
ORDERED that all expert witness reports, if any, including copies of any non- publicly available documents referenced or relied upon by said expert in preparation of the report, shall be lodged with the Court and exchanged between the parties on or before October 6, 2023. It is further
ORDERED that each party shall file either a proposed stipulated decision, status report, a motion to dismiss for lack of prosecution, or a pretrial memorandum, on or before October 16, 2023. The pretrial memorandum shall set forth:
(1)(a) The issues of fact (including any issues subsidiary to the ultimate issues) and (b) the issues of law (including any issues subsidiary to the ultimate issue) to be resolved by the Court. Such issues should be set forth in sufficient detail to enable the Court to decide the case in its entirety by addressing each of the issues listed;
(2)(a) A description of any major evidentiary issues expected to arise at trial and (b) a description of any other significant problems on which a ruling will be required; and
(3) A list of all witnesses who will or may testify at trial, including all experts, and 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.
The pretrial memorandum shall advise the Court of the estimated trial time. It is further
ORDERED that all documents or materials (except impeachment documents or materials) that a party expects to use at trial and are not in the Stipulation of Facts, shall be identified and exchanged between the parties on or before October 23, 2023. The Court may refuse to receive into evidence any document or material that is not exchanged on or before October 23, 2023. It is further
ORDERED that any demonstrative exhibits used in opening statements shall be exchanged between the parties on or before October 23, 2023. It is further
ORDERED that a proposed stipulation of facts and any remaining proposed trial exhibits shall be filed by the parties on or before October 23, 2023.
This Order constitutes official notice of the same to the parties.