Lewis R. Carluzzo at a glance
- Current role
- c-spec-tr-jud
- Court
- United States Tax Court
- Jurisdiction
- National federal courts · Federal
- Judicial service
- July 2, 2017–present
Lewis R. Carluzzo
c-spec-tr-jud · United States Tax Court
Available research
Biography
Judicial service
- spec-tr-jud, United States Tax Court, Washington D.C., 1994-2017
- c-spec-tr-jud, United States Tax Court, Washington D.C., 2017-present
Personal record
Born 1949
Courtroom rules and guidance
Stipulation Of Facts
Meet or confer with IRS counsel before trial and work toward a written stipulation covering facts, documents, and settled issues that are not genuinely disputed.
You should meet or talk with the IRS representative to see whether you can agree to (stipulate) facts and documents that will be offered to convince the Judge that you are correct.Guidance for Petitioners - Things That Occur Before Trial ↗
Pretrial Memorandum
File the pretrial memorandum in a regular case; in an S case it should be submitted. Follow the standing pretrial order or notice and serve a copy on IRS counsel.
You must file a pretrial memorandum in a regular case. You should submit a pretrial memorandum in an S case.Guidance for Petitioners - Things That Occur Before Trial ↗
Trial Documents And Witnesses
Organize supporting documents, provide intended trial documents to the IRS, bring three copies of unstipulated documents, and ensure needed witnesses are available in the courtroom.
If the IRS will not agree (stipulate) to your documents, bring three copies of each document to court.Guidance for Petitioners - Things That Occur Before Trial ↗
Calendar Call
Arrive in time for calendar call, come forward when the case is called, identify yourself to the judge, and be ready to answer case-status questions.
Be sure to arrive in court in time to attend the calendar call. When your name is called by the trial clerk, come forward and identify yourself to the Judge by stating your name.Guidance for Petitioners - Things That Occur During Trial ↗
Opening Statement Is Not Evidence
An opening statement may explain the facts, law, and requested ruling, but unsworn factual assertions in it are not evidence unless established through testimony or other admitted evidence.
Opening statements generally are not made under oath, and facts alleged in opening statements cannot be considered by the Judge unless they are established by other evidence such as sworn testimony.Guidance for Petitioners - Things That Occur During Trial ↗
Witness Examination Sequence
Present witnesses through sworn testimony and direct examination; the opposing side may cross-examine, and the judge may ask questions or request clarification.
After direct examination of each witness by the IRS, you can ask the witness questions (cross-examination). Throughout the trial, the Judge may ask questions and request clarification of evidence from both sides.Guidance for Petitioners - Things That Occur During Trial ↗
Record Closure
After testimony ends and documents are admitted, the record closes and no further evidence may be submitted; bring all documents not already included in a stipulation.
After all the witnesses have testified and all the documents have been entered into evidence, the trial will be over and the record will be closed. This means that no more evidence may be submitted to the Court.Guidance for Petitioners - Things That Occur During Trial ↗
Courtroom Advocacy Conduct
Direct the position to the judge, do not argue with a witness or IRS counsel, and turn off phones and other electronic devices in the courtroom.
Don't argue with the IRS attorney, but do state your position to the Judge.Guidance for Petitioners - Things That Occur During Trial ↗
Remote Recording
Independent recording or broadcasting of a Zoomgov proceeding is prohibited; obtain an official transcript from the court reporter.
Note that independent recording and/or broadcasting the proceeding is prohibited.United States Tax Court Remote Proceedings ↗
Remote Courtroom Conduct
Mute when not speaking, remain in the proceeding unless excused, wait to be called on, raise a hand to speak, and do not speak over participants.
Wait for the Judge to call on you. Raise your hand if you need to speak to the Judge or Trial Clerk.United States Tax Court Remote Proceedings ↗
Sources
United States Tax Court current judicial profile
Identity source · HTML · checked August 2, 2026
https://www.courtlistener.com/person/9744/lewis-r-carluzzo/Guidance for Petitioners - Things That Occur Before Trial
Judge research source · HTML · checked July 30, 2026
https://www.ustaxcourt.gov/petitioners-before/Guidance for Petitioners - Things That Occur During Trial
Judge research source · HTML · checked July 30, 2026
https://www.ustaxcourt.gov/petitioners-during/United States Tax Court Remote Proceedings
Judge research source · HTML · checked July 30, 2026
https://www.ustaxcourt.gov/zoom-proceedings/