Opinion
9145-21
08-14-2023
ROCK BOTTOM BBS, LLC, BARNETT PROPERTIES, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Patrick J. Urda, Judge
On December 22, 2022, the Court issued an Order directing the parties to adhere to the pretrial schedule as set forth therein. On August 10, 2023, the Court held a conference call with the parties to discuss preschedule activity deadlines as it relates to depositions. In light of the discussion, it is
ORDERED that so much of the Court's December 22, 2022 Order as it relates to the pretrial schedule is revised as follows:
(D) September 15, 2023: Last day to file motions to take depositions of nonparty witnesses under Tax Court Rule 74(c)(2). Responses to motions to take deposition of nonparty witnesses under Tax Court Rule 74(c)(2) shall be filed no later than September 29, 2023, unless otherwise ordered by the Court. The parties are free to depose any nonparty, party, or expert witness upon agreement and without seeking leave of the Court.
(E) September 15, 2023: Last day to file motions to take depositions of party witnesses under Tax Court Rule 74(c)(3). Responses to each motion to take deposition of party witness under Tax Court Rule 74(c)(3) shall be filed no later than September 29, 2023, unless otherwise ordered by the Court.