The court may limit the case to those issues and witnesses identified in the pretrial memorandum. In all cases, the administrative file should be carefully reviewed in connection with preparing the pretrial memorandum. The pretrial memorandum is one of the first opportunities for trial advocacy in connection with a Tax Court case and care must be taken to ensure the pretrial memorandum is complete, accurate, fair and effective. The purpose of the pretrial memorandum is to provide the court with information about the status of the case, the relative development of the facts and stipulation of facts, the prospective witnesses, issues in dispute and evidentiary questions that may arise. Pretrial memoranda are generally required by the terms of the court's pretrial order for all cases when no basis of settlement has been reached as of the date of the report. Any deviation in a Standing Pretrial Order or Notice that varies from the current format should immediately be brought to the attention of the P&A Special Counsel for Tax Practice and Procedure. Questions about Standing Pre-Trial Orders or Standing Pretrial Notices should be directed to the Office of Associate Chief Counsel (Procedure and Administration) (P&A) Branch 6 or Branch 7. Do not wait until the calendar call to deal with such questions. Failure to meet the terms and conditions of the standing pretrial order may result in the exclusion of evidence or testimony. Substantial questions concerning the meaning of the standing pretrial order in a particular situation should be the subject of a conference call with petitioner’s counsel and the judge. It is the responsibility of the attorney and the reviewer to make sure that the terms of the standing pretrial order are met. Failure to comply with the pretrial order can result in the imposition of sanctions. Tax Court Standing Pretrial Order, which is the standing pretrial order presently in use. The judge typically issues a pretrial order with respect to the action the parties must take in preparing the case for trial. On February 10, 2003, the Tax Court adopted changes to the format of the Standing Pre-Trial Order, which is to be used commencing in the Fall 2003 trial sessions.