The U.S. Tax Court amended its Rules of Practice and Procedure effective July 2012. While there were a number of amendments, one key amendment to Rule 70 relates to discovery for expert witnesses. Specifically, the U.S. Tax Court now excludes “drafts of any expert witness report” from discovery.
Another amendment within Rule 70 “protects communications between a party’s counsel and any witness required to provide a report” with three exceptions:
- Expert’s compensation;
- Facts or data provided to the expert by the party’s counsel and that the expert considered in forming any opinions;
- Assumptions that the party’s counsel provided and the expert relied upon in forming any opinions.
The U.S. Tax Courts revised rules follow the trends set in Federal and District courts related to expert discovery. While the impact of these changes is not completely known, the hope is that it will reduce the complexity and costs associated with the discovery process.
All of the changes the U.S. Tax Court made to its Rules of Practice and Procedure can be found here.
Schneider Downs has significant expertise in providing expert witness services. For more information about Schneider Downs’ litigation support and other business advisory services, please contact Joel Rosenthal at 412.697.5387 or firstname.lastname@example.org or Tom Claassen at 412.697.5330 or email@example.com.
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