Rule 37 Pre-trial Procedure

The judge has the option to schedule a meeting before the actual trial happens. This meeting is called a pre-trial conference, and it's not something that happens automatically in every case. The judge decides whether it's needed.

If a taxpayer is handling their own case without a lawyer, this meeting helps explain how the hearing will work. It also gives both sides a chance to narrow down what's actually being disputed, so the trial focuses only on the real issues. During this meeting, the parties might agree on certain facts or documents ahead of time, which saves time later.

Basically, this conference is a tool to make the trial run more smoothly. It helps everyone understand what to expect and can clear up simple matters before the hearing starts, so the court can focus on the parts of the case that truly need a decision.