Opinion
19714-16
05-30-2023
CLAIR R. COUTURIER, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Albert G. Lauber Judge
This case is calendared for trial at a special session of the Court beginning September 25, 2023, in Washington, D.C. On May 26, 2023, the parties filed a joint status report in which they proposed a pre-trial schedule, which is acceptable to the Court in all respects. Upon due consideration, it is
ORDERED that the parties are directed to adhere to the following schedule:
| Due Date | Description |
| July 12, 2023 | Last day to issue Interrogatories and Request for Production of Documents. |
| July 12, 2023 | Last day to file any Request for Admissions. |
| July 23, 2023 | Last day for the parties to lodge a First Stipulation of Facts and Exhibits with the Court. |
| July 27, 2023 | Last day to file any dispositive motions including, but not limited to, Motions for Partial Summary Judgment. |
| July 27, 2023 | Last day to exchange and lodge with the Court expert witness reports. |
| August 11, 2023 | Last day to serve notice to take the depositions of a party or non-party witness. |
| August 11, 2023 | Last day to file Motions to Compel Answers to Interrogatories or Production of Documents. |
| August 11, 2023 | Last day to file Motions to Compel Stipulation. |
| August 18, 2023 | Last day to object to the taking of a deposition and last day to file any motions with respect to the taking of a deposition. |
| August 18, 2023 | Last day to file responses to Motions to Compel Stipulations. |
| August 25, 2023 | Last day to exchange and lodge with the Court rebuttal expert witness reports. |
| August 25, 2023 | Last day to notify opposing parties of any outstanding third-party subpoena duces tecum for which complete responses have not yet been received, including the name of the individual or entity served and the nature of the documents requested; and to provide the same information regarding any subpoenas duces tecum not yet served, but to be served. |
| September 11, 2023 | Last day to exchange and file Pretrial Memoranda. Pretrial Memoranda shall set forth the issues to be tried, a summary of pertinent facts and the applicable law, and the evidentiary issues, if any, expected to arise at trial, as well as any other significant problem on which a ruling may be required. Pretrial Memoranda shall also identify each witness expected to be called by name, address, qualifications of the witness and a brief summary of their expected testimony. Witnesses who are not identified will not be permitted to testify at trial without leave of Court upon sufficient showing of good cause, such as for purposes of impeachment or rebuttal. |
| September 11, 2023 | Last day to exchange final exhibit lists and documents not previously stipulated or exchanged, including documents received from third-parties pursuant to subpoena duces tecums (provided that the third-parties have provided documents in response to the subpoena duces tecums as of this date). In the event that third-parties provide documents after this date, the parties agree to provide copies of the documents to the opposing party within three business days of receipt or by 9:00 a.m. September 25, 2023, whichever is earlier. |
| September 25, 2023 | 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.