Opinion
24786-18 24788-18
01-18-2024
KALEB J. PIERCE, ET AL., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Travis A. Greaves, Judge
These cases are calendared at a Special Trial Session of the Court in Salt Lake City, Utah beginning on April 1, 2024.
On January 11, 2024, the parties filed a joint Status Report that included a proposed pretrial schedule.
Upon due consideration, it is
ORDERED that the parties comply with the following deadlines and requirements, unless the Court, upon request, grants an extension:
(a) January 19, 2024: Last date for identifying expert witnesses (except rebuttal experts) by exchanging (i) the expert's name and business address; (ii) the expert's curriculum vitae; (iii) a list of all publications authored by the expert within the preceding ten years; (iv) a listing of any other cases in which the witness has testified as an expert at trial or by deposition within the preceding four years; and (v) a summary of anticipated topics of the expert's testimony; (b) January 19, 2024: Last date for serving interrogatories, requests for production of documents, and requests for admissions; (c) January 22, 2024: Lodge the First Stipulation of Facts and attached Exhibits; (d) January 22, 2024: Identification of each fact witness expected to be called by name, address, and a brief summary of the expected testimony of each witness; 2 (e) January 29, 2024: Last date for serving notices of party and non-party fact witness depositions; (f) February 1, 2024: Last date to file dispositive motions, including any Motion for Partial Summary Judgment; (g) February 5, 2024: Exchange expert witness reports, including information required by Tax Court Rule 143(g), and lodge with the Court; (h) February 12, 2024: Exchange expert workpapers relating to opening expert reports. Expert workpapers include the following (except to the extent already contained in expert report in accordance with Tax Court Rule 143(g)): (i) any facts, data, documents, or other information considered by the expert witness in forming the opinions to be offered by the expert (the "Opinions"), including assumptions that the party's attorney provided and that the expert relied on in forming the Opinions, (ii) any exhibits to the Report that will be used as a summary of or support for the Opinions, (iii) copies of any sources not publicly available, (iv) worksheets, schedules, and other documents reflecting computations considered by the expert in forming the Opinions including any formulas contained therein; (i) February 12, 2024: Last date for identifying rebuttal expert witnesses by exchanging (i) the rebuttal expert's name and business address; (ii) the rebuttal expert's curriculum vitae; (iii) a list of all publications authored by the rebuttal expert within the preceding ten years; (iv) a listing of any other cases in which the witness has testified as an expert at trial or by deposition within the preceding four years; and (v) a summary of anticipated topics of the rebuttal expert's testimony; (j) February 16, 2024: Last date to file motions with respect to party and non-party fact witness deposition notices served by January 29, 2024; (k) February 16, 2024: Last date to file motions to compel stipulations under Tax Court Rule 91(f); (1) February 16, 2024: Last date for filing motions seeking expert witness depositions; (m) February 21, 2024: Last date to file all other motions regarding fact discovery, including (i) motions to compel responses to interrogatories and requests for production of documents and (ii) motions to review the sufficiency of the answers or objections to a request for admissions; (n) February 26, 2024: Exchange rebuttal expert reports, including information 3 required by Tax Court Rule 143(g), and lodge with the Court; (o) March 4, 2024: Last date to file motions for a document subpoena hearing; (p) March 4, 2024: Exchange expert workpapers relating to rebuttal expert reports. Expert workpapers include the information listed in paragraph (h); (q) March 4, 2024: Last date for any experts that have already lodged a report in these cases to supplement their opening or rebuttal reports with typographical corrections only; (r) March 4, 2024: The parties must file one of the following: a Proposed Stipulated Decision, a Pretrial Memorandum, a Motion to Dismiss for Lack of Prosecution, or a Status Report. The Pretrial Memoranda shall follow the form attached to the Court's Standing Pretrial Order; (s) March 4, 2024: Last date to file any supplemental motions to compel stipulation, but only as to matters at issue in motions to compel discovery or to review the sufficiency of answers or objections to a request for admission; (t) March 11, 2024: Last date to lodge all supplemental stipulations of fact and attached Exhibits; (u) March 11, 2024: Last date for the parties to exchange or identify any unagreed documents that the party intends to introduce at trial (excluding only exhibits to be used solely for impeachment); (v) March 15, 2024: Last date to file any motions in limine with respect to expert reports or any other evidentiary issues in the case, including but not limited to, motions to shift the burden of proof, motions to strike all or part of any expert report, and any other non-dispositive motions; (w) March 22, 2024: Last date to file responses to motions in limine; (x) April 1, 2024: Trial commences.