In Uncategorized on 03/05/2018 at 14:16

It’s a standard football tactic, to overwhelm a defender by dispatching a large number of attackers into the area the defender seeks to protect. IRS seems to think the tactic goes better with Coke, so they try it in The Coca-Cola Company and Subsidiaries, Docket No. 31183-15, filed 3/5/18.

And this is just one of four (count ‘em, four) discovery face-offs on the Tax Court order board today; the remainder have to do with expert witnesses and their limitations.

The Cokers’ gripe is that IRS is trying to flood the zone.

The Cokers claim “…that respondent’s listing of trial exhibits is excessively voluminous and includes many items that respondent could not possibly intend to use at trial. As directed by the Court, respondent timely responded to this motion…. In that filing respondent states: ‘If petitioner’s concern is to avoid surprise and shorten trial time, a timely exchange of documents used to question witnesses is a practical solution.’” Order, at p. 1.

Judge Lauber has a useful suggestion. “The Court favors a requirement that each party must (absent exceptional or unexpected circumstances) provide to the other party, at least one week in advance of calling a particular witness: (1) the identity of that witness and (2) identification of all documents that the party expects to use on direct examination of that witness.” Order, at p. 1.

The parties are to discuss this at trial opening. Of course, this order is dated March 1, but since the Nor’easter last week it only gets published today. And today is the day when trial opens.

Good luck, guys.


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