No, not that phone call, the one that is every practitioner’s nightmare; I described it in my blogpost “The Phone Call,” 4/15/14.

This is Judge Goeke laying out the parameters for IRS telephonic testimony in the long-running saga of Scott A. Blum & Audrey R. Blum, Docket No. 5313-16, filed 5/6/24. Y’all will remember Scott, the toddler toy salesman turned computer millionaire; what, no? Then see my blogpost “OPIS Finis,” 1/18/12.

Judge Goeke doesn’t tell us why telephone testimony is allowed. I would have thought Zoom or equivalent, allowing observation of body language, would be a better choice when credibility of testimony is at issue. You can’t hear sweat or eyes turned away.

Howbeit, here’s what the terms are: “…the witnesses testifying by telephone are directed to complete their testimony: (1) with no notes or other documents/information accessible by them (unless permitted by the Court during the testimony); (2) with no one else present in the room with them; and (3) from a quiet location. If they plan to use cellular phones, the witnesses are also directed to testify from a location that they know to have good reception and to not view any text messages, websites, or other information during their testimony.” Order, at p. 1.

And to avoid the complications described in my blogpost “Oaths in Vietnam,” 3/30/21, “(T)he witnesses must also complete their testimony from the United States, and not be out of the country during the above-referenced Special Session.” Order, at p. 1.