Opinion
12326-20
06-16-2021
Robert R. Khoshaba & Fatiha Khoshaba, Petitioners v. Commissioner of Internal Revenue, Respondent
STANDING PRETRIAL ORDER
Greaves, Judge.
This case is set for trial at the Phoenix, Arizona trial session beginning at 10:00 AM on Monday, November 15, 2021.
This proceeding will be conducted remotely using Zoomgov. (Please refer to the Notice Setting Case for Trial for log-in instructions.)
The attached Notice Setting Case for Trial notifies the parties that this case is calendared for trial at the remote trial session beginning on Monday, November 15, 2021. This Order sets out the Court's standing procedures for the remote trial session.
About the Court. The U.S. Tax Court hears disputes between taxpayers (petitioners) and the IRS (respondent). The Court is independent of, and not affiliated with, the IRS. Documents previously given to the IRS are not part of the record in this case and may not be considered unless made a part of this case.
Contact Information. The parties must provide the Court with current contact information. If your phone number, email, or mailing address changes, inform the Court right away by filing a Notice of Change of Address form, available on the Court s website, www.ustaxcourt.gov
Electronic Filing (eFiling). The Court encourages registration for DAWSON so that you can electronically file and view documents in your case. To register for DAWSON, call (202) 521-4629 or email dawson.support@ustaxcourt.gov. If you are not registered for eFiling, you must send the opposing party a copy of any document you file with the Court. eFiling will remain available to parties during the trial session. For more information, see www.ustaxcourt.gov.
Communication Between the Parties. The parties must begin discussing settlement and/or preparation of a stipulation of facts (facts on which the parties agree) as soon as possible. All minor issues should be settled so that the Judge can focus on the issue(s) needing a decision. Some cases may be susceptible to partial or full settlement, and the Court expects the parties to negotiate in good faith with this goal in mind. If a party has trouble communicating with another party or complying with this Order, that party should inform the Judge right away by filing a Status Report or requesting a conference call by calling the Judge's chambers at the phone number listed below.
Language Barriers. All Court proceedings are conducted in English. All documents must be filed in English or include a certified English translation. You should let the Judge know as early as possible that you require help with English. It is generally the responsibility of each petitioner to bring an interpreter. If you give advance notice, the Court may have one available.
Technology. For remote proceedings, you must appear before the Judge as instructed in the Notice Setting Case for Trial. That may be by telephone or by video. Information on how to use Zoomgov, including tips, can be found on the Court's website, www.ustaxcourt.gov. A personal Zoom account is not required, and there is no cost to you. If you have any concerns about your ability to fully participate in a remote Court proceeding, you should immediately let the Judge know.
Sanctions. The Court may impose appropriate sanctions, including dismissal, for any unexcused failure to comply with this Order. See Rule 131(b). Any failures may also be considered in relation to sanctions against and disciplinary proceedings involving counsel. See Rule 202(a).
To allow the efficient disposition of all cases on the trial calendar:
It is ORDERED that the parties comply with the following deadlines and requirements, unless the Court, upon request, grants an extension:
1. No later than 60 days before the first day of the trial session: If a party wants to ask the Judge to decide all or part of the case without trial, the party may file a Motion for Summary Judgment.
2. No later than 45 days before the first day of the trial session: The parties should file any motions related to discovery or stipulations.
3. No later than 31 days before the first day of the trial session: The parties may file any Motions for Continuance (postponement of trial), which the Judge will grant only in exceptional circumstances. See Rule 133, Tax Court Rules of Practice and Procedure (available at www.ustaxcourt.gov). Even joint Motions for Continuance are not automatically granted.
4. No later than 30 days before the first day of the trial session: If a party plans to call an expert witness at trial, a Motion for Leave to File an Expert Report, with the expert report attached (lodged), should be filed. An expert witness's testimony may be excluded if the party fails to comply with this Order and Rule 143(g).
5. No later than 21 days before the first day of the trial session: The parties shall file one of the following: a Proposed Stipulated Decision, a Pretrial Memorandum, a Motion to Dismiss for Lack of Prosecution, or a Status Report.
A. Settlement. If a basis for settlement has been reached, the Proposed Stipulated Decision shall be electronically filed no later than 21 days before the first day of the trial session. If the parties have reached a basis for settlement and need additional time to file the Proposed Stipulated Decision, a joint Status Report including a summary of the basis of settlement shall be filed no later than 21 days before the first day of the trial session. A Stipulation of Settled Issues should be attached, if available. The Status Report shall state the reasons for delay in filing the Proposed Stipulated Decision. The Court will issue an Order specifying the date by which the Proposed Stipulated Decision will be due. If a basis for settlement is reached after the trial session begins, the Court will handle any required scheduling on the record.
B. Pretrial Memoranda. If a basis for settlement has not been reached and it appears that a trial is necessary, each party shall file a Pretrial Memorandum no later than 21 days before the first day of the trial session. A Pretrial Memorandum form is attached to this Order.
I. Witnesses. Witnesses shall be identified in the pretrial memorandum with a brief summary of their anticipated testimony. Witnesses who are not identified will not be permitted to testify at the trial without a showing of good cause.
C. Motion to Dismiss for Lack of Prosecution. If a party has been unresponsive and has failed to cooperate in preparing the case for trial or resolution or to participate in preparing a Stipulation of Facts, the opposing party shall file a Motion to Dismiss for Lack of Prosecution no later than 21 days before the first day of the trial session.
6. No later than 14 days before the first day of the trial session: The parties shall file a Stipulation of Facts together with all stipulated documents. Documents and pages should be numbered for parties to identify documents and pages within documents easily.
A. Stipulation of Facts. All facts and documents shall be stipulated (agreed upon in writing) to the maximum extent possible. If a complete stipulation of facts is not ready for submission no later
than 14 days before the first day of the trial session, or when otherwise ordered by the Court, and if the Court determines that this is due to lack of cooperation by either party, the Court may order sanctions against the uncooperative party.
B. Unagreed Trial Exhibits. All documents or materials (except impeachment documents or materials) that a party expects to use at trial that are not in the Stipulation of Facts shall be marked and filed as Proposed Trial Exhibits. The Court may refuse to receive in evidence any document or material that is not filed as a Proposed Trial Exhibit no later than 14 days before the first day of the trial session.
7. Change in Case Status. Status Report shall be filed to inform the Court if the status of the case changes at any time before the trial date and after a Pretrial Memorandum, Motion to Dismiss for Lack of Prosecution, or Status Report is filed. Alternatively, if the case has settled, a Proposed Stipulated Decision may be filed.
8. Remote Proceeding Access. Parties shall be responsible for ensuring, to the best of their abilities, that they and their witnesses have adequate technology and internet resources to participate in a remote proceeding. The parties should log on and test their connections at least 30 minutes before the proceedings scheduled time.
9. Time of Trial. All parties shall be prepared for trial at any time during the trial session unless a specific date has been previously set by the Court. After Pretrial Memoranda are filed, the Court may schedule a time and date certain for the trial. The parties may also jointly contact the Judge's chambers to request a time and date certain for the trial. If practicable, the Court will attempt to accommodate the request, keeping in mind other scheduling requirements and the anticipated length of the session. Parties should jointly inform the Judge as early as possible if they expect trial to require 3 days or more.
If you do not follow the provisions of this Order, the Judge may dismiss your case and enter a Decision against you.