Opinion
2966-19
02-22-2022
Christopher S. Pascucci & Silvana B. Pascucci Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
DAVID GUSTAFSON JUDGE
This case is set for trial at a special session in Washington, D.C., beginning April 4, 2022. The deadlines for pretrial activity are set out in our Standing Pretrial Order ("SPTO", Doc. 40). We believe it would be helpful to have a pretrial telephone conference the week of February 22, 2022, if possible, in order to discuss
+ whether either party expects to rely on expert testimony (as to which reports under Rule 143(g) would be due March 7, 2022, under SPTO para. 4);
+ the parties' progress on stipulations of fact (due March 21, 2022, under SPTO para. 6);
+ the prospect of the parties' submission of exhibits (both stipulated joint exhibits and non-joint exhibits) both digitally by e-filing (under SPTO paras. 6-7) and in hard copy at the trial, with sequential "Bates" numbering of pages so that each page of each exhibit has a unique number;
+ with regard to pretrial memoranda ("PTMs," due March 14, 2022, under SPTO para. 5(B)), whether it would be expedient to set a tentative due date (possibly March 28, 2022) for each party to respond to the other's PTM, in the event that a bench opinion seems possible (in which event there would, of course, be no post-trial briefs).
+ the daily schedule to be followed during the week of trial;
+ the desirability of having an in-person pretrial session, on or off the record, late in the week before trial, in order to allow the parties to set up files and equipment and to handle any housekeeping matters; and
+ whether the parties have exhausted all reasonable possibilities of settling this case.
It is therefore
ORDERED that, promptly after receiving this order, and in any event no later than February 24, 2022, the parties shall telephone (at 202-521-0850) the Chambers of the judge signing this order, for the purpose of scheduling a telephone conference.