What is a standing pretrial order?

It is an order the Tax Court sends with the notice setting a case for trial, under Rule 131(b). It sets deadlines for stipulations, exchange of trial documents, the pretrial memorandum, and motions. Failing to comply without excuse can lead to sanctions, including exclusion of evidence.

Can I get my Tax Court trial postponed?

Possibly, but Rule 133 says continuances are granted only in exceptional circumstances. The motion must state the other party's position, and a motion filed 30 days or less before the trial date is ordinarily treated as dilatory and denied unless the reason arose recently.

What happens at the calendar call?

Under Rule 131(c), each case on the trial calendar is called, the parties report status and estimate trial time, and cases are tried in due course, not necessarily in listed order. Settled cases report their status, and many cases settle shortly before or at the calendar call.

What if I do not show up for my Tax Court trial?

Rule 149(a) says an unexcused absence is not ground for delay. The case may be dismissed for failure to prosecute, or the trial may proceed with the case regarded as submitted for the absent party. In a deficiency case, that usually means a decision for the IRS.

Tax Court Pretrial Order and Calendar Call

Months can pass quietly after a Tax Court petition is filed. Then a notice arrives setting the case for trial at a specific session, with a standing pretrial order attached. From that point on, the case runs on hard deadlines.

This is where cases settle, get continued, or get tried. Here is how the last phase works.

The notice setting case for trial

Tax Court Rule 131(a) says each case, when at issue, is placed on a trial calendar, and the Clerk notifies the parties of the place and time. The notice identifies the trial session, usually by city and starting date. For Tampa Bay taxpayers who requested it, that is typically a Tampa session. See Tampa as a place of trial.

Calendar every date in the notice immediately. Then read the standing pretrial order.

The standing pretrial order

Rule 131(b) says that, at the direction of the trial judge, the Clerk includes a Standing Pretrial Order or other trial preparation instructions with the notice. Unexcused failure to comply may subject a party or counsel to sanctions, and the rule cites Rules 104, 123, and 202 as examples.

Standing pretrial orders vary by judge and session, but they commonly require:

Cooperation and communication. The parties must confer and try to settle or narrow issues.
Stipulations. Facts and documents should be stipulated under Rule 91 and filed by a set date. See stipulations under Rule 91.
Exchange of trial documents. Documents a party intends to use at trial that are not stipulated must be identified and exchanged by a deadline, often 14 days before the session begins. Documents not exchanged may be excluded.
A pretrial memorandum. Each party files a memorandum describing the issues, witnesses, exhibits, and status of the case. Sample orders posted by the Court have used deadlines such as 14 or 21 days before the first day of the session. Your order controls.
Motions deadlines. Many motions must be filed well before the session.
Settlement reporting. If the case settles, the order usually requires prompt notice to the Court and the filing of a decision or a status report.

Here's the part most people miss: the pretrial order is not boilerplate. Judges enforce it. Exhibits excluded for late exchange can lose a case that would otherwise be won.

The pretrial memorandum

The memorandum is your chance to tell the judge, briefly, what the case is about before the session starts. It typically covers:

The issues remaining for trial.
The witnesses you expect to call and a short description of their testimony.
A summary of the facts and your legal position.
The status of stipulations and any evidentiary problems.
An estimate of the time needed for trial.

Write it for a judge who has many cases on the same calendar. Clarity beats length.

Opinion witnesses

If your case needs opinion testimony, such as an appraiser on valuation, the Tax Court Rules and the pretrial order govern the timing and form of the witness's written report. Rule 143(g) requires those reports to be submitted in advance of trial, and the report generally serves as the witness's direct testimony. Plan for them months ahead, not weeks.

Continuances under Rule 133

Need more time? Rule 133 says continuances will be granted only in exceptional circumstances. A motion must state the other party's position. Conflicting engagements of counsel and the hiring of new counsel are ordinarily not grounds for a continuance. And a motion filed 30 days or less before the date it is directed to ordinarily will be deemed dilatory and denied, unless the ground arose during that period or there was good reason for not filing sooner.

The practical lesson: if you need a continuance, ask early, explain specifically why, and get the IRS's position first. A pending settlement that both sides confirm is the most common successful ground.

The calendar call

Rule 131(c) says each case on a trial calendar will be called at the scheduled time and place. At the call, the parties indicate their estimate of the time required for trial. Cases are then tried in due course, but not necessarily in the order listed.

The calendar call is a busy, public event. The judge calls each case. Settled cases report their status. Cases ready for trial are scheduled, sometimes for later that day and sometimes for later in the week. Motions may be heard. Expect to wait.

Many cases settle in the final days before the session, and some settle at the calendar call. Be ready with your numbers and with authority to make decisions.

When the case settles during the countdown

Settlement during the pretrial period is common. When it happens, follow the order's instructions for reporting it. Typically the parties file a decision document signed by both sides, or a stipulation of settled issues with a status report if computations are still being finalized. Until the Court has what it needs, the case remains on the calendar. Do not assume a handshake removes you from the calendar call. Confirm with IRS counsel what will be filed and when, and confirm the Court received it.

Failing to appear

Rule 149(a) is blunt. The unexcused absence of a party or counsel when a case is called for trial is not ground for delay. The case may be dismissed for failure to prosecute, or the trial may proceed and the case be regarded as submitted on the absent party's part. Rule 123 separately allows default and dismissal for failure to comply with the Rules or orders.

A dismissal for failure to prosecute in a deficiency case generally results in a decision for the deficiency determined by the IRS. Missing the calendar call is one of the worst outcomes in Tax Court practice.

Subpoenas and witnesses

If a witness will not appear voluntarily, you may need a subpoena. Tax Court subpoenas are governed by Rule 147. Arrange subpoenas well in advance and confirm your witnesses' availability for the entire session, since trial may not happen on the first day.

A countdown checklist

Day the notice arrives: calendar every deadline in the pretrial order.
Within two weeks: confer with IRS counsel about settlement and stipulations.
Well before the exchange deadline: finalize your exhibit list and exchange documents.
By the memorandum deadline: file the pretrial memorandum.
Week before: confirm witnesses, prepare exhibit copies, prepare testimony.
Calendar call: arrive early, be ready to report status, and be ready to try the case.

Let's talk

The notice of trial is the point where preparation either pays off or runs out. If your case has been set for trial, call (813) 229-7100. Let's talk.

General information, not legal advice. Reading this page does not create an attorney-client relationship. Statutes, regulations, IRS procedures, and dollar thresholds change; confirm current rules before acting.

The Standing Pretrial Order and Calendar Call in Tax Court