One important issue for litigation experts to always consider is whether their draft reports can be obtained by another party via discovery. The rules vary by jurisdiction. Recently, the US Tax Court amended Rule 70 of its Rules of Practice & Procedure to exclude drafts of expert reports from discovery. This protection applies regardless of the form in which the draft is recorded. This is similar to the Federal Rules of Civil Procedure. The new Tax Court regulation also protects the reports and opinions of any consulting (non-testifying) expert.