Opinion
23297-14
12-11-2023
PEGGY ANN PICARD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Emin Toro, Judge.
This case is currently calendared for trial during the Court's September 16, 2024, Jacksonville, Florida, special trial session. By Order served November 9, 2023, the parties were directed to file on or before December 6, 2023, a joint report describing the status of the case and to include a proposed pretrial schedule.
On December 1, 2023, the parties filed a Joint Status Report (Doc. 111). The Joint Status Report proposed a schedule for future proceedings in the case. Upon due consideration, it is hereby
ORDERED that the schedule proposed in the parties' December 1, 2023, Joint Status Report is adopted, as modified below:
April 19, 2024
Deadline for filing any dispositive motions, including motions for summary judgment or partial summary judgment; and Deadline for serving notices of deposition on fact witnesses or filing motions to take depositions of fact witnesses. Responses to any motions under this paragraph must be filed no later than the earlier of (a) 30 days after the date of the filing of the relevant motion or (b) May 17, 2024.
May 20, 2024
Deadline for serving any remaining informal discovery requests.
June 18, 2024
Deadline for filing a third stipulation of facts and/or third stipulation of settled issues, or, if neither is filed, for filing a status report regarding stipulations; and Deadline to identify any case-in-chief expert witnesses, by exchanging the expert's name and business address, the expert's curriculum vitae, a list of all publications authored by the expert within the preceding ten years, a list of other cases for which the witness has testified as an expert at trial or by deposition within the preceding four years, and a summary of anticipated topics of the expert's testimony.
July 3, 2024
Deadline to serve any requests for formal discovery, including requests for production of documents and interrogatories; Deadline to exchange and lodge with the Court any case-in-chief reports by expert witnesses; and Deadline to file any requests for admissions; objections to requests for admissions must be filed no later than the earlier of (a) 30 days after the date of the filing of the relevant request or (b) August 2, 2024.
July 10, 2024
Deadline to exchange, for each case-in-chief expert witness report, a list of documents and other information considered by that expert in forming the expert's opinions, and exchange all documents considered by the expert but not previously produced during the discovery and stipulation process, and exchange copies of all workpapers prepared or used in connection with the case-in-chief expert witness reports, except those protected from discovery by Tax Court Rule 70(c)(3) and (4).
July 18, 2024
Deadline to complete any discovery depositions, except as may pertain to any rebuttal expert witness; and Deadline for motions for continuance; Responses to any motions under this paragraph must be filed within 14 days from the filing of the relevant motion.
August 2, 2024
Deadline to submit any rebuttal reports of expert witnesses.
August 9, 2024
Deadline to exchange, for each rebuttal expert witness report, a list of documents and other information considered by that expert in forming the expert's opinions, and exchange all documents considered by the expert but not previously produced during the discovery and stipulation process, and exchange copies of all workpapers prepared or used in connection
with the rebuttal expert witness reports, except those protected from discovery by Tax Court Rule 70(c)(3) and (4).
August 12, 2024
Deadline to file motions to compel production of documents, motions to compel responses to interrogatories, and motions to determine the sufficiency of admissions; Deadline to file motions to compel stipulation under Tax Court Rule 91(f); and Deadline to file any other pretrial motions, including motions in limine with regard to expert witness reports or other evidentiary issues. Responses to any of the above-described motions must be filed no later than the earlier of (a) 21 days after the filing of the relevant motion or (b) August 26, 2024.
August 19, 2024
Deadline to file pre-trial memoranda, including identification of witnesses with a brief summary of their anticipated testimony.
September 3, 2024
Deadline to exchange final exhibits lists, any documents anticipated to be offered into evidence not previously exchanged (excluding documents subject to subpoena or intended solely for impeachment) and any demonstrative exhibits; and
Deadline to file with the Court any proposed trial exhibits.
September 9, 2024
Deadline to file any further motions in limine with respect to evidentiary issues. A party's decision not to file a motion in limine when an evidentiary objection has been made in a pretrial memo, a stipulation of facts, or any other filing shall not be considered a waiver of such objection. Responses to any motions under this paragraph must be filed within 3 days from the filing of the relevant motion.
September 16, 2024
Commencement of trial at Jacksonville, Florida, 10:00 a.m.