Opinion
13471-17
01-11-2022
ES NPA Holding, LLC, Joseph NPA Investment, LLC, Tax Matter Partner, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
CHRISTIAN N. WEILER JUDGE.
This case is calendared for trial at a Special Session of the Court beginning on Tuesday June 28, 2022 at 10 A.M. (EST) at the United States Tax Court, 400 Second Street, N.W., Washington, D.C. in the Center Courtroom. On January 5, 2022, the parties jointly moved for a Pretrial Scheduling Order.
Upon due consideration, it is
ORDERED that the parties' Joint Motion for Pretrial Scheduling Order is granted. It is further
ORDERED that with respect to any pretrial event not listed in this Order, the parties are directed to adhere to the Tax Court Rules of Practice and Procedure. It is further
ORDERED that the parties are directed to adhere to the following pretrial schedule: (a) May 24, 2022: Exchange rebuttal expert reports and submit them to the Court;
(b) June 3, 2022: Exchange trial memoranda and file them with the Court. The trial memoranda must set forth (i) the issues to be tried, (ii) a summary of the pertinent facts and applicable law, (iii) a description of any major evidentiary issues expected to arise at trial, and (iv) a description of any other significant problems on which a ruling will be required. The trial memoranda shall also list all witnesses who will or may testify at trial, including all experts, and provide 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;
(c) June 7, 2022: Exchange (i) final exhibit lists (excluding trial demonstratives and documents to be used solely for impeachment) and (ii) documents on the final exhibit list not previously stipulated or exchanged and documents received from third parties pursuant to subpoena duces tecum, provided that all third-party documents previously received have not already been provided to the opposing party when received by the party serving the subpoena;
(d) June 14, 2022: Last date to file any motions in limine with respect to expert reports or any other evidentiary issues in the case, including a motion to strike all or part of any expert report. A party's election not to file a motion in limine or otherwise move in advance to exclude documents or testimony of a fact witness shall not prohibit that party from objecting to the admissibility of documents on or before any specific deadline for objecting to trial exhibits that may be established by the Court, or objecting to the admissibility of fact witness testimony offered at trial;
(e) June 21, 2022: Last date to file responses to motions in limine.
It is further
ORDERED that any motions for summary judgment or other dispositive motions shall be filed on or before April 1, 2022. It is further
ORDERED that an executed First Stipulation of Facts, together with exhibits, shall be filed on or before June 17, 2022. Any Supplemental Stipulations of Facts may be filed with the Court any time before trial; however, it is intended that the parties will attempt to reach a Stipulation of Facts that is comprehensible as possible. It is further
ORDERED that any motions to compel responses to discovery, motions to review the sufficiency of answers or objections to requests for admissions, or for sanctions regarding discovery be filed on or before April 1, 2022. It is further
ORDERED that any motion to compel additional stipulations pursuant to Tax Court Rule 91(f) shall be filed on or before April 1, 2022. It is further
ORDERED that a telephone status conference with the Court and the parties herein is set for May 27, 2022, at 11:00a.m. (EST) to discuss trial preparation of these matters. The Court will separately furnish counsel for the parties dial-in information for the telephone status conference, and if counsel for the parties are unavailable at this scheduled time, counsel is to notify Chambers as soon as possible.
This order constitutes official notice of the same to the parties.