Opinion
6615-22
03-07-2023
LUCELL TRAMMER, III & SHARONDA M. TRAMMER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Ronald L. Buch Judge
This case is calendared for trial at the Court's March 13, 2023, Detroit, Michigan trial session. On February 27, 2023, the Commissioner filed a document titled "Unagreed Stipulation of Facts." And on March 6, 2023, the Commissioner filed a document titled "Unagreed, Supplemental Stipulation of Facts and Unagreed Proposed Trial Exhibits." We will order both to be stricken.
There are several problems with the documents filed by the Commissioner. For starters, there is no such thing as an unagreed stipulation. If the parties agree, it is a stipulation. If they don't agree, a party may file a motion to compel stipulation. Rule 91(f). It is too late to do so in this case. Id. If something is "unagreed" then it is not a "stipulation." If a party has proposed trial exhibits to which the other party will not stipulate, then the party should file them as proposed trial exhibits. See Standing Pretrial Order at ordered paragraphs 6.B. and 7. With respect to the First Stipulation of Facts filed February 27, 2023, several exhibits are not redacted in accordance with Rule 27. With respect to the "Second [sic] Supplemental First Stipulation of Facts," at least one of the pages is not redacted in accordance with Rule 27. Moreover, each page is identified as a separate exhibit, as opposed to each document. As a result, what should be six unique exhibits is listed as 67 exhibits. And yet further, at least one of those exhibits is misnumbered. And lastly, the cover document that lists the exhibits misidentifies at least one exhibit. To correct all of these errors, it is
ORDERED that the First Stipulation of Facts filed February 27, 2023, is deemed stricken from the record. It is further
ORDERED that the First Stipulation of Facts filed February 27, 2023, shall be sealed from public view. It is further
ORDERED that the Second Supplemental First Stipulation of Facts filed March 6, 2023, is deemed stricken from the record. It is further
ORDERED that the Second Supplemental First Stipulation of Facts filed March 6, 2023, shall be sealed from public view. It is further ORDERED that the Commissioner shall file Proposed Trial Exhibits by March 9, 2023.