I’ve chronicled before IRS’ buckshot motions in limine to knock out every one of a petitioner’s experts. I won’t waste time now citing to these blogposts. Really, it’s time for a judge to put a stop to this tomfoolery. Judge Elizabeth Crewson Paris had the chance in Desoto Holdings LLC, Desoto Investors LLC, Tax Matters Partner, Docket No. 13013-20, filed 1/23/25, but forbore to do so.

I know, experts have long since ceased to serve the function envisioned by FRE 702, to be employed if “the expert’s scientific, technical, or other specialized knowledge will help the trier of fact to understand the evidence or determine a fact in issue.” Order, at p. 2. Rather, they have become professional witnesses, “hired guns,” whose functions are to attack, belittle, befog, and obfuscate, rather than to instruct or assist.

But is throwing them out altogether a better response? IRS seems to think so, and the Desotos counterattack with a motion to toss IRS’ expert.

Enough already.

Judge Paris clears the board of these motions with a simple: “The Court is not persuaded that the proposed reports are irrelevant, unhelpful to the trier of fact, or otherwise defective under Rule 143(g) or FRE 702. Any remaining concerns may be raised during voir dire or cross-examination during trial.” Order, at p. 2.

Maybe a judicial reprimand is in order when such motions are clearly intended to vex, harass, and waste the resources of the nonmovant.