Opinion
20894-19 6791-20 10830-20 17749-21 17771-21
10-03-2022
NOEL M. PARDUCCI & KENNETH L. PARDUCCI, ET AL., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
SCHEDULING ORDER
Ronald L. Buch Judge
On September 30, 2022, the Court held a conference call with the parties in these consolidated cases. All parties were present on the call except for counsel for the Parduccis. The Commissioner filed a Status Report with the Court on September 30, 2022, that included a proposed pretrial schedule. After discussion with the parties, the Court will adopt their schedule as modified herein. Parties may seek relief from these deadlines for good cause shown. Accordingly, it is
ORDERED that the following is the pretrial schedule for these cases:
1. October 31, 2022 - Service of informal discovery.
2. January 13, 2023 - Service of formal discovery, including interrogatories (Rule 71) and requests for production of documents (Rule 72).
3. January 13, 2023 - Service of requests for admission (Rule 90).
4. January 20, 2023 - Exchange business record declarations under FRE 902(11) and 803(6).
5. February 24, 2023 - File motions to compel responses to interrogatories or requests for production of documents.
6. March 17, 2023 - File motions with respect to party and non-party fact depositions.
7. April 14, 2023 - File motions to compel stipulation under Tax Court Rule 91(f) or motions to review the sufficiency of the answers or objections to requests for admission under Tax Court Rule 90(e).
8. May 26, 2023 - Completion of all depositions taken without leave of the Court.
9. June 2, 2023 - Lodge with the Court and exchange opening expert reports.
10. June 9, 2023 - Exchange expert witness workpapers relating to opening expert reports. Expert workpapers include:
1.Any facts, data, documents, or other information reviewed or considered by the expert witness in forming the opinions to be offered by the expert (the "Opinions"), including assumptions that Docket No. 20894-19, et al. - 3 -the party's attorney provided and that the expert relied on in forming the Opinions;
2. Any exhibits that will be used as a summary of or support for the Opinions;
3. Copies of any sources not generally publicly available; and
4. Worksheets, schedules, and other documents reflecting computations considered by the expert in forming the Opinions.
11. June 16, 2023 - File dispositive motions, or motions to bifurcate.
12. July 14, 2023 - Lodge with the Court and exchange rebuttal expert reports.
13. July 21, 2023 - Exchange expert witness workpapers, as defined above, relating to rebuttal expert reports.
14. July 28, 2023 - Exchange any documents that may be relied upon at trial that were not previously stipulated or exchanged.
15. August 11, 2023 - Lodge with the Court and exchange pretrial memoranda.
16. August 14, 2023 - Lodge with the Court the first stipulation of facts.
17. August 21, 2023 - File motions in limine with respect to expert reports or any evidentiary issue, including motions to strike all or part of any expert report.
18. August 28, 2023 - File responses to motions in limine. 19.August 28, 2023 - Lodge supplemental stipulations of fact. 20.September 2023 - Trial commences.