OUR THOUGHTS ON:

Discovery Issues in Tax Court

Business Advisors

By Stephen Thimons

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 jrosenthal@schneiderdowns.com or Tom Claassen at 412.697.5330 or tclaassen@schneiderdowns.com

© 2013 Schneider Downs. All rights-reserved. All content on this site is property of Schneider Downs unless otherwise noted and should not be used without written permission.

This advice is not intended or written to be used for, and it cannot be used for, the purpose of avoiding any federal tax penalties that may be imposed, or for promoting, marketing or recommending to another person, any tax related matter.

You’ve heard our thoughts… We’d like to hear yours

The Schneider Downs Our Thoughts On blog exists to create a dialogue on issues that are important to organizations and individuals. While we enjoy sharing our ideas and insights, we’re especially interested in what you may have to say. If you have a question or a comment about this article – or any article from the Our Thoughts On blog – we hope you’ll share it with us. After all, a dialogue is an exchange of ideas, and we’d like to hear from you. Email us at contactSD@schneiderdowns.com.

Material discussed is meant for informational purposes only, and it is not to be construed as investment, tax, or legal advice. Please note that individual situations can vary. Therefore, this information should be relied upon when coordinated with individual professional advice.

© 2018 Schneider Downs. All rights-reserved. All content on this site is property of Schneider Downs unless otherwise noted and should not be used without written permission.

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