Discovery regarding expert witnesses is governed by New York’s Civil Practice Law and Rules, § 3101. N.Y. C.P.L.R. 3101 (McKinney 2017). This rule requires that parties fully disclose expert witnesses before trial, but notes that in regard to fees and expenses, the court can place restrictions as to what information is discoverable. Id. While the rule does not speak specifically to expert witness tax returns, case law clearly provides that the party requesting the information must show that it is “material and necessary” to the prosecution or defense to have the tax return. Andon ex rel. Andon v. 302-304 Mott Street Associates, 731 N.E.2d 589 (N.Y. 2000). If the request for information will likely lead to the unveiling of the expert’s identity and there is an interest in protecting the identity, the court will generally not require disclosure of information that would reveal the expert’s identity. Engel v. Defeo, 737 N.Y.S.2d 775 (N.Y. Sup. Ct. 2001).

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