Rule 11 Evidence; Trial Procedure

A Presentation of Evidence. Any evidence the parties want considered must be filed with the court and exchanged with all other parties as an exhibit even if it was already presented in a prior administrative hearing or submitted with an earlier pleading or document. See TCR-MD 12 for the exchange of evidence requirements.

B Testimony and Trial Procedure. Except where otherwise provided in these rules, the Magistrate Division generally follows the testimony and trial procedure guidelines stated in Tax Court Rules 57, 58, 60, and 61. Pretrial motions and responses are governed by TCR-MD 7. Remote testimony at an in-person trial may be permitted with leave of the court. Requests for remote testimony are due 30 days before trial if opposed, or 14 days before trial if unopposed.

C Return of Evidence. Written or tangible evidence will not be returned unless requested by the submitting party. After final disposition of the case, a notice will be sent to the parties stating that all exhibits will be disposed of by the court unless they are retrieved within 30 days. At a party’s timely written request, the court will return up to 200 pages of exhibits by mail. Exhibits that exceed 200 pages must be retrieved at the time and expense of the requesting party.