Opinion
35193-21
01-19-2023
MARK CHERNOMORDIKOV, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Cary Douglas Pugh Judge
This case is set currently for trial at the Court's March 28, 2023, San Francisco, California Special Trial Session. On January 9, 2023, the parties filed a joint Status Report setting forth a proposed pretrial schedule. Upon due consideration and for cause, it is hereby
ORDERED that the parties shall serve all formal written discovery, including interrogatories, requests for production of documents, and requests for admissions, on or before February 3, 2023. It is further
ORDERED that the parties shall file any dispositive motions, including motions for partial summary judgment, on or before February 3, 2023. It is further
ORDERED that the parties shall file any motions to compel formal discovery, or to review the sufficiency of admissions, productions of documents, or interrogatories on or before February 24, 2023. It is further
ORDERED that the parties shall file any motions to compel stipulation under Tax Court Rule 91(f) on or before February 24, 2023. It is further
ORDERED that the parties shall submit directly to the undersigned, and serve on the opposing party, case-in-chief expert witness reports on or before February 27, 2023. It is further
ORDERED that the parties shall exchange, for each case-in-chief expert, a list of documents and other information considered by that expert in forming his or her opinions and exchange all documents considered by the expert but not previously produced during the stipulation and discovery process on or before February 27, 2023. The parties also shall exchange copies of all workpapers prepared or used in connection with the case-in-chief expert witness reports, except those protected from discovery by Tax Court Rule 70(c)(3) and (4). A case-in-chief expert witness for whom a report is not exchanged under this paragraph will not be permitted to testify without approval of the Court before trial, as provided in Tax Court Rule 143(g)(3). It is further
ORDERED that the parties shall file any oppositions to any motions to compel stipulation by March 3, 2023. It is further
ORDERED that the parties shall submit directly to the undersigned, and serve on the opposing party, any rebuttal reports of expert witnesses on or before March 13, 2023. A rebuttal expert witness for whom a report is not exchanged under this paragraph will not be permitted to testify without approval of the Court before trial, as provided in Tax Court Rule 143(g)(3). It is further
ORDERED that the parties shall exchange, for each rebuttal expert, a list of documents and other information considered by that expert in forming his or her opinions and exchange all documents considered by the expert but not previously produced during the stipulation and discovery process on or before March 13, 2023. The parties also shall exchange copies of all workpapers prepared or used in connection with the rebuttal expert witness reports, except those protected from discovery by Tax Court Rule 70(c)(3) and (4). A rebuttal expert witness for whom a report is not exchanged under this paragraph will not be permitted to testify without approval of the Court before trial, as provided in Tax Court Rule 143(g)(3). It is further
ORDERED that the parties shall submit to the Court and serve on the opposing party pretrial memoranda on or before March 14, 2023. The pretrial memoranda shall set forth the issues to be tried, along with a summary of relevant facts and applicable law with respect thereto, in sufficient detail to enable the Court to decide the case in its entirety by addressing each of the issues listed. The pretrial memoranda also shall identify any evidentiary issues expected to arise at trial, as well as any other significant issue on which a ruling will be required by the Court. The pretrial memoranda shall identify all witnesses expected to testify at trial, including case-in-chief and rebuttal expert witnesses, and shall include brief summaries of the anticipated testimony of those witnesses, including, in the case of expert witnesses, the nature of their testimony and the question(s) on which they are expected to opine. Witnesses who are not so identified will not be permitted to testify at trial without leave of the Court upon sufficient showing of good cause, although the parties may reserve the right to call witnesses listed by the other party, or for the purpose of rebuttal or impeachment, or to testify about documents or evidence obtained after the date of the pretrial memoranda. It is further
ORDERED that the parties shall lodge with the Court, by submitting directly to the undersigned, a first stipulation of facts, along with all referenced exhibits on or before March 14, 2023. The parties shall stipulate to all facts to the maximum extent possible. The lodging of this first stipulation of facts does not preclude the parties from submitting to the Court additional stipulations of facts not inconsistent with the first stipulation. If subsequent stipulations are filed, paragraphs shall be numbered continuously so that the subsequent stipulation shall begin with the next paragraph number coming after the final paragraph in the immediately preceding stipulation. It is further
ORDERED that the parties shall exchange final exhibit lists, any documents anticipated to be offered into evidence that were not previously exchanged (excluding documents produced under previous paragraphs of this Order, or subject to subpoena, or documents intended solely for impeachment) and any demonstrative evidence on or before March 14, 2023. Any documents not so identified and exchanged will not be received into evidence unless otherwise agreed to by the parties or allowed by the Court upon sufficient showing of good cause. It is further
ORDERED that the parties shall file any other pretrial motions, including motions in limine with regard to expert witness reports or other evidentiary issues, on or before March 20, 2023. It is further
ORDERED that the parties shall exchange any demonstrative exhibits on or before March 20, 2023. It is further
ORDERED that the parties shall file any oppositions to any motions in limine on or before March 24, 2023.