If you had a chat or two with your nonparty witness, a Tax Court-ordered deposition is a nonstarter, even if the nonparty has discoverable information, and the deposition would be more than a substitute for cross-examination on the trial.

Curtis K. Kadau & Lori A. Kadau, Docket No. 286-21, filed 12/26/23, claim they gave 7000 pages of relevant documents to IRS (including a written report from one of the nonparty witnesses), and that nonparty witness had two (count ’em, two) informal chats with IRS. That’s enough for Judge Christian N. (“Speedy”) Weiler; the nonparty need not attend.

“… the Court considers whether (1) the movant has established a specific and compelling basis for the deposition, (2) the movant intends the deposition to serve as more than a substitute for cross-examination at trial, and (3) the movant has had prior opportunities to obtain the desired information or could obtain it through other means or from another source.” Order, at p. 3.

The two informal chats were prior opportunities.

But the other nonparty must sit for the deposition.