My long-running series on Tax Court depositions continues with Chad Burris & Julie Burris, et al., Docket No. 18712-22, filed 4/29/26. Judge Cary Douglas (“CD”) Pugh gives IRS more time to file document demands, based on Chad’s & Julie’s trusty attorneys slowplaying document production. See my blogpost “Scrapbook 3/27/26 and a Leftover,” 3/27/26.

But with trial 120 (count ’em, 120) days away, IRS says it may want to depose three (count ’em, three) nonparties, depending upon what’s in the aforesaid slowplayed documents.

That’s a bridge too far for Judge CD Pugh.

“Respondent also represents that depositions of three key persons may be needed depending on information respondent obtains through petitioners’ documents, informal communication with petitioners, and the stipulation process. The sudden need for depositions of three key persons comes too late, especially if the information may be obtained from other sources. We are reluctant to require a nonparty to incur the expense that necessarily accompanies a notice of deposition that the nonparty and petitioner might dispute unless and until we conclude that respondent has established that the information may not be obtained by other means.” Order, at p. 2.

Once again, Tax Court depositions are anything but the daily grist that comes to the mill in other courts.