Tax Division Rules
Rule
- Location, address and business hours.
- Criminal proceedings.
- Rules of court.
- Form and style of papers, filing of document, fees.
- Service.
- The petition: Contents, service and docketing.
- The answer: Time of filing, contents, and service.
- The reply: Time of filing, contents, and service.
- Motions.
- Status conferences.
- Pretrial conferences.
- Trial and exhibits
- Failure to appear for conference or trial.
- Computations by parties for entry of decision.
Revisions were made to the D.C. Superior Court Tax Rules, effective January 11, 2010 pursuant to Promulgation Order 09-16 of Chief Judge Lee Satterfield (Amend SCR Tax 3,4,5,6, and 9). All Parties who choose to file electronically should review Promulgation Order 09-16 on the Tax Division website.
Rule 1. Location, address and business hours.
(a)
Address. The
location of and mailing address for the Office of the Tax Division of the
Superior Court of the District of Columbia is: Tax Division, Superior Court of
the District of Columbia, 500 Indiana Avenue, N.W., Washington, D.C. 20001.
(b)
Business
hours. Except on legal holidays the Office of the Deputy Clerk of the Superior
Court for the Tax Division shall be open for business Monday through Friday
from 8:30 a.m. to 5:00 p.m. (Amended, eff. May 20, 1991; Feb. 28, 1996, eff.
May 1, 1996.)
COMMMENT
In section
(b) the term “legal holidays” refers
To those
holidays listed and provided for in
Superior
Court Rule of Civil Procedure 6(a).
Rule2.
Criminal proceedings.
The
Superior Court Rules of Criminal Procedure shall govern criminal proceedings in
the Tax Division. (Amended without change, Feb. 28, 1996, eff. May 1, 1996.)
Superior Court-Tax Proceedings
AMENDMENTS TO TAX DIVISION RULE 3
Rule3.
Rules of Court
(a)
Applicable Civil
Division Rules. Except where inappropriate or inconsistent with the Rules of
this Division, the following Superior Court Rules of Civil Procedure are
applicable to actions brought in the Tax Division of the Court:
Rule 5
(E) (2) (A)-(C),
(E)-
(H); 5(f) (Service and filing of pleadings and other papers)
Rule 6 (Time)
Rule 6-I (Continuous
session of Court)
Rule 7-I (Stipulations)
Rule
9-I(c) & (d) Verifications and affidavits
Rule 11 (Signing
of pleadings, motions, and other papers; sanctions)
Rule 12-I
(k) (Motions for summary judgment)
Rule 13 (Counterclaim
and cross-claim)
Rule 15 (Amended
and supplemental pleadings)
Rule 16-II (Failure
to appear for conference)
Rule 17 (Parties
plaintiff and defendant; capacity
Rule 23,
23-I
and 23.2 (Class
actions)
Rule 24 (Intervention)
Rule 25 (Substitution
of parties)
Rule 26-34
and 36-37 (Depositions
and discovery)
Rule 28-I (Depositions
and outside forum jurisdiction)
Rule 39-I (Appearance
at trail)
Rule 39-II (Number
of counsel)
Rule 42(a) (Consolidation)
Rule 43 (Evidence)
Rule 43-I (Record
made in regular course of business; photographic copies)
Rule 44 (Proof
of official record)
Rule 44-I (Proof
of statutes, ordinances, and regulations)
Rule 44-I (Determination
of foreign law)
Rule 45 (Subpoena)
Rule 46 (Exceptions
unnecessary)
Rule 53 (Masters)
Rule 53-I (Auditor-
Master Fees)
Rule 53-II (Deposit
for expenses)
Rule 54(a)
&
(b) (Judgments)
Rule 54-II (Waiver
of costs)
Rule 56 (Summary
judgment)
Rule 60 (Relief
from judgment or order)
Rule 61 (Harmless
error)
Rule 62 (Stay
of proceedings to enforce a judgment)
Rule 62-I (Supersedes
bond
Rule 63 (Inability
of a judge to proceed)
Rule 63-I (Bias
or prejudice of a judge
Superior Court- Tax Proceedings
Rule3. Continuation
Rules of the Court
Rule 65 (Injunctions)
Rule 65.1 (Security:
Proceedings against sureties)
Rule
77(a),
(b) &
(d) (Superior Court and Clerk)
Rule 79 (Books
and records kept by clerk and entries therein)
Rule 79-1 (Copies
and custody of papers filed)
Rule 80 (Stenographer;
stenographic report or transcript of evidence)
Rule 82 (Jurisdiction
unaffected)
Rule 83-I (Amendments
of or additions to Superior Court Rules of Civil Procedure)
Rule 101 (Appearance
and withdrawal of attorneys)
Rule 102 (Disciplinary
proceedings against attorneys)
Rule 103 (Employees
not to practice law)
Rule 201 (Recording
of Court proceedings; release of transcripts)
Rule 202 (Fees)
Rule 203 (Free
press-Fair trial)
(b)
Personal
representation;
In civil proceedings, any individual taxpayer may appear pro se; no corporation
shall appear as a petitioner except through a member in good standing of the
District of Columbia Bar; and any partnership, joint venture, association,
trust, estate, or receiver may appear by an authorized representative. (Amended,
Sept. 3, 1975; Jan. 1, 1978; Nov. 27, 1989; Feb. 28, 1996, eff. May 1, 1996.)
COMMENT
With respect to motions for summary judgment that are analogous to motions
filed under
SCR Civ
12-I (k), the time limit for filing and responding to such motions is governed
by Tax Rule 9. With respect to service of motions for substitution of parties
or of any other motion, Tax Rule 5 controls the service of such motions.
Section (b) was revised to be consistent with the practice in the Civil
Division to make clear that corporations shall be represented by counsel.
(Amended, Jan.1, 1978; Feb. 28, 1996, eff. May 1, 1996.)
SCR-CIVIL
56(Summary judgment) is applicable to tax proceedings. Wyner v. District of Columbia, App. D.C., 411 A. 2d 59 (1980). Time of filing. - The time requirements of Superior
Court Tax Rule 9(a) are not jurisdictional; therefore, the trial court, in its
discretion can determine whether to entertain an untimely motion to dismiss.
Friendship Hosp. for Animals, Inc. vs. District of Columbia, App. D.C., 698 A.2d 1003 (1997). Cited in Calvin-Humphrey v. District of Columbia, App. D.C., 340 A.2d 795 (1975); YWCA v. District of Columbia, App. D.C., 731 A2d 849
(1999).
ADMENDMENTS
TO TAX DIVISION RULE 4
Rule 4.
Form and style of papers, filing of document, fees.
(a)
Form and
style. Filings
shall include a caption in the form shown in Rule6 (b), omitting all prefixes
and titles (such as “Mrs.”, “Dr.”, etc.). A docket number shall be placed on
all documents filed in the proceeding after the petition and shall be referred
to in all papers in the proceedings. The name of any estate, trust, or other
beneficiary for whom petitioner may act shall precede petitioner’s name, e.g.,
“Estate of John Doe, deceased, Richard Roe, Executor.” All papers filed by or
on behalf of a party shall set forth the name; full residence address and
telephone number of the party, unless that party is represented by counsel. If
a party is represented by counsel, all pleadings or other papers shall set
forth the name, office address, telephone number, e-mail shown shall be
conclusively deemed to be correct and current. It is the obligation of the
attorney or unrepresented party whose address, telephone number or email
address has been changed to immediately notify the Clerk of the Tax Division
and all other attorneys, and unrepresented parties named in the case of this
change.
(b)
Filing. During business hours, documents
shall be filed with the Deputy Clerk of the Tax Division. See also Civil
Rule 77(a)
(c)
Fees. The fee for filing a petition
shall be $120 payable upon filing of the petition. In addition to the filing
fee in civil tax cases, the Deputy Clerk shall assess costs or fees according
to the civil fee schedule as prescribed in Civil Rule 202. (Amended, Apr.1,
1982, eff. Mar. 2, 1992; Feb. 28, 1996, eff. May 1, 1996.)
Comment
While the
Court may accept documents during hearings or trials, such filings are
discouraged and should not be regarded as a normal or usual practice. (Added,
Feb.28, 1996, eff. May 1, 1996).
AMENDMENT
TO TAX DIVISION RULE 5
Rule 5. Service.
(a)
Method. The petitioner shall serve a copy
of a pleading (except the initial petition), motion, notice, or other document
upon the respondent by mailing, electronic means, or delivery of such copy to
counsel appearing for the District of Columbia, counsel for any other party,
and any other party, and any other person as ordered by the Court.
The respondent shall serve a copy of a pleading, motion,
notice or other document upon the petitioner or any other party by mailing,
electronic means, or delivery of such copy to the petitioner, any other party,
or the attorney of record for petitioner or other party as provided in
subsections(b)and (c)of this Rule.
Service by electronic means is complete on transmission;
service by other consented means is complete when the person making service
delivers the copy to the agency designated to make delivery. Service by
electronic means is not effective if the party making service learns that the
attempted service did not reach the person to be served.
(b) Attorney of record. Service upon any attorney of record shall be
deemed service upon the party, but, where there is more than one attorney for a
party, service shall be made only upon the party’s attorney whose appearance
was first entered of record, unless the first attorney of record, by writing
served and filed, designates another attorney to receive service, in which
event service shall be so made.
(b)
No attorney
of record. If a
petitioner has no attorney of record, service shall be made upon the
petitioner.
(c)
Proof of
service. Proof of service of papers required or permitted to be served (other
than those for which a method of proof is prescribed elsewhere in these Rules
or by statute) shall be filed before any action is to be taken thereon. The
proof shall show the date and manner of service on the parties and may be by
written acknowledgement thereof, by affidavit of the person making service or
delivery, by certificate of a member of the Bar of this Court, or by other
proof satisfactory to the Court. Failure to make such proof will not affect
the validity thereof. The Court may at any time allow the proof to be amended
or supplied, unless to do so would result in material prejudice to a party.
(d)
Filing. All
papers after the petition required to be served upon a party, other than
motions, oppositions, proposed orders and points and authorities shall be filed
with the Court either before service or within 5 days after service; however,
the clerk shall not accept for filing deposition transcripts, interrogatories,
requests for documents, requests for admission, and responses thereto except as
set forth in the last sentence of this paragraph. The party serving such a
discovery paper or noticing a deposition must, however, file with the Court a
Certificate Regarding Discovery which shall indicate the title of the discovery
paper served and the date on which it was served. The requesting party must
retain the original discovery paper and must also retain personally, or make
arrangements for the reporter to retain, in their original and unaltered form,
any deposition transcripts which have been made at the party’s request. Such
discovery papers and deposition transcripts must be retained until the case is
concluded in this Court, the time for noting an appeal or petitioning for writ
of certiorari has expired, and any such appeal or petition has been decided.
Discovery papers and deposition transcripts may be filed, without leave of
Court, if they are appended to a motion or opposition to which they are
relevant and may otherwise be filed if so ordered by the Court sua sponte
or pursuant to a motion. (Amended, Feb. 28, 1986, eff. May 1, 1996.)
AMENDMENTS TO TAX DIVISION RULE 6
Rule 6. The petition: Contents, Service, and Docketing.
(a)
The petition.
(1) A civil proceeding is initiated by filing a petition with the Tax Division.
A party not filing under Civil Rule 5 (e) shall file a signed original and two
conformed copies of a petition.
(2) A petition not substantially in accordance with section
(b) may be accepted by the Court; provided the filing fee is paid and such
petition contains at least sufficient information to show the jurisdiction of
the Court and the alleged errors of which the petitioner complains. Upon notification
by the Court to do so, the petitioner shall file within such time as the Court
shall direct an amended petition conforming substantially to section
(b) Contents- The petition shall be substantially as
follow: Please see attached illustration of a Petition
The petition shall include the following numbered
paragraphs:
(1)
The
petitioner’s name and the address of the petitioner’s principal office
residence.
(2)
The amount of
tax in controversy, the nature of the tax, and the year(s) or the period(s)
covered thereby.
(3)
In each case,
the petitioner shall allege the facts relied upon to demonstrate that the
jurisdictional requirements for the filing of petitions in the Tax Division
have been met: In the case of a petitioner seeking review of an assessment of
real property alleged to be exempt from taxation, the date of mailing of the
denial of exemption; in all other cases, the date of payment of the amount owed
(tax plus penalties and interest, if applicable), the date of filing of a claim
for refund, or the date of the mailing of the notice of disallowance of such
claim, the date of the notice of deficiency assessment, or the date of the
filing of an appeal with the Board of Real Property Assessments and Appeals.
(4)
In separately
lettered subparagraphs, clear and concise assignments of each and every error
which the petitioner alleges to have been committed by the assessing authority.
(5)
In separately
lettered subparagraphs, a clear and concise statement of facts upon which the
petitioner relies as sustaining each assignment of error, except those
assignments of error in respect of which the burden of proof is upon the
respondent.
(6)
A prayer
setting forth the relief sought by the petitioner.
(7)
The signature
of petitioner or petitioner’s counsel.
The following additional information shall be appended to
the petition and to each of the conformed copies.
(A) If the appeal is for redetermination of a deficiency,
(i) a copy of the statement of taxes due or the notice of assessment, and
notice of deficiency, if any, and (ii) if a statement of reasons has
accompanied the notice of assessment or notice of deficiency, so much thereof
as is material to the issues set out in the assignments of error; or
(B) If the appeal is from the denial of a claim for refund,
a copy of the notice of the denial thereof, The petitioner may append to the
petition such other statements or documents as are material.
© Service of the petition. The Clerk shall serve a copy
of the petition upon the Attorney General for the District of Columbia and the
Department of Finance and Revenue.
(d) Docketing of petition. Upon receipt of the petition by
the Clerk, the case shall be entered upon the docket and assigned a number and
the parties shall be notified thereof.
(e)
Amendment. An
amended petition may be filed with the Tax Division without leave of Court at
any time before an answer is filed. Such amended petition shall conform to the
requirements of Rule 4 and shall be served in accordance with Rule 5(a).
Rule 7. The answer: Time of filing, contents, and service.
(a)
The
answer: When filed. The
respondent shall file with the Tax Division and serve its answer with 60 days
after service of the petition. Whenever under Rule 6(a) (2) the Court directs
the filing of an amended petition or whenever under Rule 6(e) an amendment is
filed, the time for filing an answer shall begin after service of such petition
or amendment. However, if prior to the filing of the answer a motion in lieu
of a pleading has been filed, the respondent shall file its answer as follows:
(1) if the Court denies the motion or postpones its disposition until the trial
on the merits, the answer shall be filed with 30 days after service of notice
of the Court’s action; or (2) if the Court grants a motion for a more definite
statement, the answer shall be filed within 30 days after service of the more
definite statement; or (3) within such time as is fixed by order of the Court.
(b)
Contents.
The answer shall
advise the petitioner and the Court fully of the nature of the defense. Each
material allegation of fact contained in the petition shall be admitted or
denied or a statement shall be made indicating why it can neither be admitted
nor denied. In addition, the answer shall include a statement of any facts upon
which the respondent relies for defense or for affirmative relief.
Paragraphs and subparagraphs of the answer shall be
separately numbered or lettered to correspond with the paragraphs of the
petition. (Amended, Feb. 28, 1996, eff. May 1, 1996.)
Rule 8. The reply: Time of filing, contents, and service.
(a)
The reply:
When filed. Within
30 days after service upon the petitioner of an answer in which affirmative
relief is requested, the petitioner shall file and serve a reply, unless a
motion in lieu of a pleading has been filed by petitioner. If such a motion has
been filed, the petitioner shall file the reply as follows: (1) if the Court’s
denies the motion or postpones its disposition until the trial on the merits,
the reply shall be filed within 20 days after service of notice of the Court’s
action; or (2) if the Court grants a motion for a more definite statement; the
reply shall be filed within 20 days after service of the more definite
statement; or (3) within such time as is fixed by order of the Court.
(b)
Contents. Each material allegation of fact contained
in the answer shall be specifically admitted or specifically denied or a
statement shall be made indicating why it can neither be admitted nor denied.
In addition the reply shall include a statement of any facts upon which the
petitioner relies for defense.
Paragraphs and subparagraphs in the reply shall be
separately numbered or lettered to correspond with those of the answer.
(Amended, Feb. 28, 1996, eff. May 1, 1996.)
AMENDMENT
TO TAX DIVISION RULE 9
Rule 9. Motions
(a)
Time of
filing. Motions
may be filed with the Tax Division at any time up through the conclusion of the
trial, unless otherwise directed by the Court. Any motion to alter or amend a
judgment shall be filed no later than 30 days after entry of the judgment.
(b)
Form and
contents. All
motion or responses of either party, except those made orally during hearing or
trial shall be made in writing in the form and style prescribed by Tax Division
Rule 4. Such motions or responses shall fully set forth the relief requested
and, if applicable, a brief statement of facts and a statement of points and
authorities in support thereof. A proposed order shall be filed with each
motion or response. The proposed order shall contain a list of all persons
with their current address to whom copies of the Court’s order shall be sent.
If a motion is consent to by all parties, that fact shall be indicated in the
title of the motion.
(c)
Response.
Any response by the nonmoving party shall be filed and served upon the movant
within 15 days after service of the motion, unless otherwise ordered by the
Court.
(d)
Disposition.
(1) Hearing: When allowed. A party may specifically request an oral hearing by
endorsing at the bottom of the party’s motion or opposition, above the party’s
signature, “Oral Hearing Requested”, but the Court in its discretion may decide
the motion without a hearing. If the judge assigned to the case determines to
hold a hearing on the motion, that judge shall give to all parties appropriate
notice of the hearing and may specify the matters to be addressed at the hearing
and the amount of time afforded to each party. If a pending motion is resolved
by the parties, the movant must immediately notify the Judge’s Chambers by
telephone.
(2) The Court may dispose of any motion with or without a
hearing or may postpone disposition until the trial on the merits.
(3) If a party fails to appear at a hearing on a motion,
the court may hear the matter ex parte.
(e) Miscellaneous. (1) The filing of a motion shall
not constitute cause for postponement of a trial from the date set.
(2) If an order of the Court to file amended pleadings is
not complied with within 15 days of the date of the service of the order or
within such other time as the Court may order, the Court may strike a pleading
to which such an order of Court has been directed or may enter such other order
as it deems just. (Amended, Sept. 18, 1974; Feb. 28, 1996, eff. May 1, 1996.)
Time of filing. - The time requirements of subdivision (a)
of this rule are not jurisdictional; therefore, the trial court, in its
discretion, can determine whether to entertain an untimely motion to dismiss.
Friendship Hosp. For Animals, Inc. v. District of Columbia, App. D.C. 698 A. 2d 1003 (1997)
Rule 10. Status conferences.
(a)
Initial
conference. A
status conference shall be held as soon as practicable after respondent’s
answer to the petition is filed. At that conference, the Court will explore
the likelihood of early resolution through settlement or alternative dispute
resolution techniques and the Court may enter such scheduling orders as it
deems appropriate.
(b)
Other
conference. The
Court may schedule such other conferences as it deems appropriate.
(c)
Continuance
of status hearing. In
the event that a case is scheduled for a status hearing and the matter is
settled in principle, is scheduled for mediation, concerns a legal issue which
is pending before the D. C. Court Of Appeals, or is consolidate with another
case which is scheduled for a status hearing at a later date, the parties may
agree to continue the hearing. The Deputy Clerk shall then set a new time and
date for such hearing.
(d)
Any
scheduling order entered may be modified by the court for good cause show.
(Revised, Feb. 28, 1996, eff. May 1, 1996)
Comment
Consistent with Civil Rule 16(b), Section (a) sets forth a
policy in favor of settlement of civil tax litigation by alternative dispute
resolutions (ADR) at an early stage in the case. Thus, all unrepresented
parties and counsel must attend a conference early in the case at which the
Court will explore the possibilities of settlement or alternative dispute
resolution. In a typical case, the Court will require the parties to attend a
conference after mediation or ADR, at which the Court may establish a firm
schedule for completion of the case. Section (d) makes clear that the parties
may not deviate from the scheduling order without permission from the Court.
(Revised, Feb. 28, 1996, eff. May 1, 1996.)
Rule 11. Pretrial conference.
(a)
In any case in
which the Court deems it appropriate, the Court may require the parties to
participate in a conference preparatory to trial on the merits. The conference
will generally be held by the judge who will preside at trail and will not be
recorded unless the judge orders that it be on the record.
(b)
One week
prior to the pretrial conference, each party shall file and serve a pretrial
statement in the form prescribed by the Court. Except for the rebuttal or
impeachment purposes, or for good cause shown, no party may offer at trial the
testimony of any witness or any documentary evidence not listed in the pretrial
statement of that party.
(c)
At least
one attorney who will participate in the trial for each party, and every
unrepresented party, shall attend the pretrial conference. The issues to be
tried and the possibility of admissions or stipulations conferencing the proof
of facts and authenticity or admissibility of documents shall be discussed. The
Court shall set a date for trial and may make such order concerning the conduct
of trial as it deems appropriate. (Revised, Feb. 28, 1996, eff. May 1, 1996.)
Rule 12. Trial and exhibits.
(a)
Trial date.
The parties and their counsel must be prepared to commence the trial on the
trial date or on either of the two succeeding Court days.
(b)
Burden of
proof. The burden of proof shall be upon the petitioner, except as otherwise
provided by law. In respect to any new matter pleaded in its answer, the burden
of proof shall be upon the respondent.
(c)
Exhibits. A
party, desiring return at its expense of any exhibit belonging to it, shall
within 15 days after the expiration of the time to appeal from the final
judgment or order make application in writing to the Deputy Clerk for the Tax
Division, suggesting a practical manner of return. Otherwise, exhibits may be
disposed of as the Court deems advisable. (Revised, Feb. 28, 1996, eff. May 1,
1996.)
Comment
Like Civil Rule 16(h), section (a) provides that parties
and counsel must be prepared to commence trial on the date set for trial or on
either of the two succeeding court days if the case must trail” completion of
other matters on the Court’s calendar. If a case is thus trailed, the Court
will generally permit greater flexibility in the order to which witnesses may
be called in order to accommodate any rescheduling of witnesses which may be
necessary. Section(c) authorizes the Deputy Clerk to dispose of exhibits when
the parties do not request that they be returned after the case is concluded.
(Revised, Feb. 28, 1996, eff. May 1, 1996.)
Tax Payer bears the burden of proving that an assessment is
incorrect or illegal.
not merely that alternative methods exist giving a different result. Safeway
Stores, Inc. v. District of Columbia, App. D.C. 525 A.2d 207(1987).
In tax case petitioner bears burden of proving of
incorrectness of government’s assessment of a deficiency. Petworth Pharmacy, Inc. v. District of Columbia, App. D.C., 335 A.2d 256(1975); Automatic Enters., Inc. v District of Columbia, App. D>C>, 465 A. 2d 388 (1983).
Burden of proof is on the petitioner appealing an
assessment. Wyner
v. District of Columbia, App. D.C., 465 A.2d 59 (1980).
And petitioner must prove value of disputed items. Donahue v. District of Columbia, App. D.C., 451 A.2d 85 (1982)
Defendants were entitled to introduce evidence regarding the financing,
lease terms, and other characteristics of the building used in the District’s
comparable sales analysis, and to attempt to prove that there was something
unusual about these arrangements that affected the reported sales prices in a
way that caused them not to reflect normal sales prices for buildings
comparable to the one under assessment. Wolf v. District of Columbia, Ajpp.
D.C. 597 A.2d 1303 (1991).
Scope of appellate review. Where the parties to an action have
stipulated facts to the trial court and all facts of governing significance
have been resolved by a previous civil action, the appellate court is at
liberty to reverse the trial court on factual interpretations which it feels
are erroneous. District of Columbia v. National bank, App. D.C., 431 A. 2d
1(1981).
Cited in YWCA v. District of Columbia, App. D.C., 731 A.2d 849 (1999).
Rule 13. Failure to appear for conference or trial.
(a)
Absence at
trial. The unexcused absence of a party or a party’s counsel when a case is
called for trial shall not be the occasion for delay. In the discretion of the Court,
the case may be dismissed for failure to prosecute, or the trial may proceed
and the case be regarding as submitted on the part of the absent party or
parties.
(b)
If counsel
or an unrepresented party fails to appear at any conference scheduled by the
court of for trial, or fails to comply with any scheduling order entered by the
court, or fails to appear for or participate in good faith in any alternative
dispute resolution session, the Court may dismiss the case with or without
prejudice, or take such other action, including the award of attorney’s fees
and reasonable expenses, and the imposition of any such other penalties and
sanctions, as it deems appropriate.(Revised, Feb. 28, 1996, eff. May 1, 1996.)
Comment
This Rule makes clear the authority
of the Court to deal with the problem of parties who fail to appear for trial
or at pretrial or status conferences, and prescribes sanctions for failure to
comply with scheduling orders or to participate in an alternative dispute
resolution session in good faith. (Added, Feb. 28, 1996, eff. May 1, 1996.)
Sanctions. -The court abused its discretion in imposing sanctions
against an attorney for bad faith in causing an adjournment of a mediation
session where the attorney sought rescheduling of the mediation after the
mediator refused to allow his tax expert, who had become physically unavailable
on short notice, to participate via telephone conference call. In re Bolden, App. D.C., 719A.2d 1253 (1998).
Adjournment.- While subsection (b) requires counsel to “participate in
good faith in any alternative dispute resolution session,” nothing in it
suggests that there must be a formal, on-the record consent to an adjournment
pending a party’s request for rescheduling by the court. In re Bolden, App. D.C., 719 A.2d 1253 (1998)
Review- A trial judge’s decision to impose a sanction under the rule will be
reviewed only for an abuse of discretion. In re Bolden, App. D.C., 719 A.2d
1253 (1998).
Rule 14. Computations by parties for entry of decision.
(a)
Agreed
computations. When the Court has entered its opinion determining the issues in
a case, it may withhold entry of its decision for the purpose of permitting the
parties to submit computations pursuant to the Court’s determination of the
issues, showing the correct amount of the deficiency, overpayment or
underpayment. If the parties are in agreement as to the amount of the
deficiency, overpayment or underpayment to be entered as the decision pursuant
to the Court’s finding and conclusions, they or either of them shall file
promptly with the Deputy Clerk for the Tax Division a proposed judgment
evidencing their agreement.
(b)
Procedure
in absence of agreement. If, however, the parties are not in agreement as to
the amount of the deficiency, overpayment or underpayment to be entered in
accordance with the Court’s findings and conclusions, either or both of them
may file promptly with the Deputy Clerk for the Tax Division a computation of
the deficiency, overpayment or underpayment believed by such party to be in
accordance with the findings and conclusion. The opposing party to be in
accordance with the findings and conclusions. The opposing party may file a
response. The court shall then determine the correct deficiency, overpayment
or underpayment and enter its judgment. This section shall not be regarded as
affording an opportunity for rehearing or reconsideration. (Renumbered and
revised, Feb. 28, 1996, eff. May 1, 1996.)
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