In Uncategorized on 02/21/2023 at 14:45

Tax Court watchers are on the qui vive for Judge Patrick J. (“Scholar Pat”) Urda’s webinar exploring the issues and challenges when expert witnessing is on the agenda. The March 16 special should be mandatory for all Tax Court practitioners and other interested parties. See my blogpost “St. Patrick’s Day Countdown,” 2/10/23, for the skinny.

Today Judge Scholar Pat gives us a preview in J L Minerals, LLC, Beasley Timber Management, LLC, Tax Matters Partner, Docket No. 17076-21, filed 2/21/23.

IRS and JL both want to have experts testify on industry practices in kaolin mining, JL in chief and IRS in chief and rebuttal. Both rely on Rule 143(g)(3).

Judge Scholar Pat man-‘splains.

“This Rule prohibits the testimony of experts without a written report where that testimony ‘is based on . . . detailed, technical information’ but permits the Court discretion to allow such testimony in rebuttal to another expert or when testifying about, inter alia, industry practice. JL Minerals seeks to present expert testimony without a written report on industry practice relating to forestry, rural land practices, and borrow pits. The Commissioner requests permission to present such testimony as part of his case-in-chief or in rebuttal to expert opinion regarding the kaolin and mining industries.” Order, at p. 1.

“…we are unable to determine either the expertise of the witnesses or the relevance of the testimony that the parties seek to present. A decision whether any such testimony constitutes relevant expert testimony, much less whether it satisfies Rule 143(g)(3), thus is premature.” Order, at pp. 1-2.

Judge Scholar Pat denies both of their motions, but they can try again on the trial.


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