Washington Pretrial Order

United States Tax Court - Standing Pretrial Order

UNITED STATES TAX COURT

WASHINGTON, DC

www.ustaxcourt.gov

STANDING PRETRIAL ORDER

To the parties: The attached Notice Setting Case for Trial provides that this case is calendared for trial at the trial session commencing on

The parties shall begin discussions as soon as practicable for purposes of settlement and/or preparation of a stipulation of facts. Valuation cases and reasonable compensation cases are generally susceptible of settlement, and the Court expects the parties to negotiate in good faith with this objective in mind. All minor issues should be settled so that the Court can focus on the issue(s) needing a Court decision.

If difficulties are encountered in communicating with another party or in complying with this order, the affected party should promptly advise the Court in writing, with a copy to each other party, or in a conference call among the parties and the trial Judge.

Continuances will be granted only in exceptional circumstances. See Rule 133, Tax Court Rules of Practice and Procedure. (The Court’s Rules are available at www.ustaxcourt.gov.) Even joint motions for continuance will not routinely be granted.

The Court may impose appropriate sanctions, including dismissal, for any unexcused failure to comply with this Order. See Rule 131(b). Such failure may also be considered in relation to sanctions against and disciplinary proceedings involving counsel. See Rule 202(a).

To facilitate an orderly and efficient disposition of all cases on the trial calendar, it is hereby ORDERED that all facts shall be stipulated to the maximum extent possible. All documentary and written evidence shall be marked and stipulated in accordance with Rule 91(b), unless the evidence is to be used solely to impeach the credibility of a witness. Objections may be preserved in the stipulation. If a complete stipulation of facts is not ready for submission at the commencement of the trial or at such other time ordered by the Court, and if the Court determines that this is the result of either party's failure to fully cooperate in the preparation thereof, the Court may order sanctions against the uncooperative party. Any documents or materials which a party expects to utilize in the event of trial (except solely for impeachment), but which are not stipulated, shall be identified in writing and exchanged by the parties at least 14 days before the first day of the trial session. The Court may refuse to receive in evidence any document or material not so stipulated or exchanged, unless otherwise agreed by the parties or allowed by the Court for good cause shown.

It is further ORDERED that unless a basis of settlement has been reached, each party shall prepare a pretrial memorandum substantially in the form attached hereto, which shall indicate the current status of the case. Each party shall submit the Pretrial Memorandum directly to the undersigned and to the opposing party not less than 14 days before the first day of the trial session.

It is further ORDERED that, if the status of the case changes from that reported in a party’s pretrial memorandum, the party shall submit to the undersigned and to the opposing party a Final Status Report substantially in the form attached hereto.

It is further ORDERED that witnesses shall be identified in the Pretrial Memorandum with a brief summary of the anticipated testimony of such witnesses. Witnesses who are not identified will not be permitted to testify at the trial without leave of the Court upon sufficient showing of cause. Unless otherwise permitted by the Court upon timely request, expert witnesses shall prepare a written report which shall be submitted directly to the undersigned and served upon each other party at least 30 days before the first day of the trial session. An expert witness's testimony may be excluded for failure to comply with this Order and the provisions of Rule 143(f).

It is further ORDERED that where a basis of settlement has been reached, a stipulated decision shall be submitted to the Court prior to or at the call of the calendar on the first day of the trial session. Additional time for submitting a stipulated decision will be granted only where it is clear that settlement has been approved by all parties, and the parties shall be prepared to state for the record the basis of settlement and the reasons for delay. The Court will specify the date by which the stipulated decision and any related settlement documents will be due.

It is further ORDERED that all parties shall be prepared for trial at any time during the term of the trial session unless a specific date has been previously set by the Court.

It is further ORDERED that every pleading, motion, letter or other document (with the exception of posttrial briefs, see Rule 151(c)) submitted to the Court by any party subsequent to the date of the Notice Setting Case For Trial shall be served by the party upon every other party or counsel for a party and shall contain a certificate of service as specified in Rule 21(b).

TRIAL CALENDAR:    DATE:

PRETRIAL MEMORANDUM FOR
Please type or print legibly
(This form may be expanded as necessary)

NAME OF CASE: DOCKET NO.(S):

ATTORNEYS:

Petitioner: Respondent:

Tel. No.: Tel. No.:

AMOUNTS IN DISPUTE:

Year(s)/Period(s) Deficiencies/Liabilities Additions/Penalties

STATUS OF CASE:

Probable Settlement Probable Trial Definite Trial

CURRENT ESTIMATE OF TRIAL TIME:

MOTIONS YOU EXPECT TO MAKE: (Title and brief description)

STATUS OF STIPULATION OF FACTS:

Completed In Process

ISSUES:

WITNESS(ES) YOU EXPECT TO CALL:

(Name and brief summary of expected testimony)

SUMMARY OF FACTS:

(Attach separate pages, if necessary, to inform Court of facts in chronological narrative form)

BRIEF SYNOPSIS OF LEGAL AUTHORITIES:

(Attach separate pages, if necessary, to discuss fully your legal position)

EVIDENTIARY PROBLEMS:

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United States Tax Court

400 Second Street, N.W.

Washington, D.C. 20217