Opinion
21425-19
03-16-2022
NNABUGWU C. EZE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Albert G. Lauber, Judge.
This case is set for remote trial at a time and date certain of Tuesday, March 29, 2022, at 1:00 p.m. Eastern time, during the Court's March 28, 2022, Los Angeles, California, trial session. On February 11, 2022, respondent filed a Motion for Order to Show Cause Why Proposed Facts and Evidence Should Not be Accepted as Established Pursuant to Rule 91(f). On February 15, 2022, we granted respondent's Motion and ordered petitioner to show cause, by March 18, 2022, why the facts and evidence set forth in respondent's proposed stipulation should not be deemed accepted as established.
On March 8, 2022, petitioner filed a Response objecting to two paragraphs in the proposed stipulation and asserting that the proposed stipulation should be supplemented with additional documents. On March 15, 2022, the undersigned held a conference call with respondent, petitioner, and petitioner's attorney, who represented that he is admitted to practice in this Court and will enter an appearance for petitioner shortly. During the conference call respondent represented that he will revise his proposed stipulation of facts to address petitioner's objections. Respondent's counsel also expressed hope that the parties can submit a second stipulation of facts that includes most of the additional documents petitioner desires. The Court advised petitioner that he must lodge as proposed trial exhibits, by March 23, 2022, any documents that he wishes to use at trial that are not included in a stipulation of facts. Given that the parties seem close to resolving these evidentiary matters, we will discharge the Order to Show Cause.
During the conference call petitioner represented that he intends to call certain witnesses (other than himself) to testify at trial. Under the Court's Standing Pretrial Order, petitioner was obligated to file a pre-trial memorandum 21 days before trial, i.e., by March 7, 2021, identifying his witnesses and providing a brief summary of their anticipated testimony. The Standing Pretrial Order advised petitioner that witnesses not identified in a timely pre-trial memorandum "will not be permitted to testify at the trial without a showing of good cause."
In consideration of the foregoing, it is ORDERED that the Court's Order to Show Cause, served February 15, 2022, is discharged. It is further
ORDERED that petitioner shall file, on or before March 18, 2022, a pre-trial memorandum identifying all witnesses he intends to call at trial and providing a summary of the witnesses' anticipated testimony. If petitioner does not submit a pre-trial memorandum by that date, he will not be permitted to call at trial any witnesses other than himself.