Opinion
5458-16
01-11-2022
RUBEN DE LOS SANTOS & MARTHA DE LOS SANTOS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Albert G. Lauber Judge.
This case is calendared for trial at a remote special session of the Court on Monday, July 18, 2022, set for administrative purposes in Chicago, Illinois. On January 7, 2022, the parties filed a joint status report in which they proposed a pretrial schedule. Upon due consideration, it is
ORDERED that the parties are directed to adhere to the following pre-trial schedule:
1. May 4, 2022: Last date to serve interrogatories, document production requests, and requests for admissions.
2. May 4, 2022: Last date to serve notices of depositions pursuant to Tax Court Rules 74(b) and (c), file all motions to take depositions pursuant to Rule 74(c)(3)(A), and file all stipulations for the taking of depositions with consent pursuant to Rule 74(b).
3. May 19, 2022: Last date to file dispositive motions, including motions for summary judgment and motions for partial summary judgment.
4. May 27, 2022: Last date to file any motions to compel the taking of a deposition. All motions to compel answers to questions posed at a deposition in progress must be filed within seven days after the refusal to answer occurred.
5. June 3, 2022: Last date to file all other motions regarding fact discovery, including (i) motions to compel, (ii) motions for order to show
cause under Tax Court Rule 91(f), and (iii) motions to review the sufficiency of the answers or objections to a request for admissions.
6. June 17, 2022: Any expert witness report, prepared in accordance with Tax Court Rule 143(g), shall be submitted to the Court and served on the opposing party. The parties shall at the same time identify in writing and exchange all documents relied upon by an expert in the preparation of his report, except those stipulated or previously exchanged by the parties. The parties are prohibited from calling any expert witness as part of their cases in chief for whom such a report has not been submitted by June 17, 2022.
7. June 27, 2022: Exchange pre-trial memoranda and file them electronically with the Court. The pre-trial memoranda shall list all witnesses who will or may testify at trial, including all experts, and provide brief summaries of the anticipated testimony of those witnesses. Neither party will be allowed to advance a position or theory underlying that position with respect to any of the issues that is different from the positions or theories set forth in that party's pretrial memorandum.
8. July 1, 2022: Last date to file any stipulation(s) of facts with referenced exhibits. The parties shall exchange any documents or materials that a party expects to use at trial (except solely for impeachment), but which are not stipulated.
9. July 18, 2022: Trial expected to commence.