A deposition is the face to face questioning of a witness under oath before a court reporter. A deposition can be held anywhere convenient to the parties, usually in the office of one of the attorneys or parties to the case. Discovery by deposition can only take place...
Sometime after the close of your Appeals Office meeting you will receive a from the court a Notice Setting Case for Trial. Tax Court judges travel a circuit of cities throughout the year where they hold trials. When the road show arrives in your area, it usually stays...
If everyone knows what they are doing and is playing by the rules, formal discovery should not be necessary. By the time you have completed the Branerton process of informal discovery, the parties should have a pretty good idea of the fact issues about which they...
In the Branerton case, the court observed that the stipulation process is “the bedrock of Tax Court practice” and acts “as an aid to the more expeditious trial of cases.” In other decisions, Tax Court has said of the stipulation of facts that it “eliminates burdensome...
Pretrial preparation should begin when you receive your trial date. That’s when the deadline clock starts ticking. The first deadline occurs 75 days before trial. Check your calendar and determine that date. Seventy-five days represents the 30 days you have to...
