ABSTRACT
Neither expert reports nor expert testimony have substance within themselves. No matter how carefully we prepare our reports and testimony, no matter how knowledgeable and experienced we are in a subject, we cannot give substance to our work. Substance can be conferred upon our testimony only by our engaging attorneys, the trier of fact, juries, administrative law judges, IRS appeals officers and the opposing attorneys, clients and experts or anyone with the authority to make the decision. If, for example, the judge or jury believes that our expert report and testimony is substance, then that’s what it is. If they believe it to be form, then that is what it is.
