fact witness


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Related to fact witness: lay witness
A person who perceived an event of interest to the court through one or more of the 5 senses

fact witness

A person who has knowledge of circumstances surrounding the events of the alleged incident in a complaint or petition for damages. Synonym: material witness
See also: witness
References in periodicals archive ?
Often you have no choice about whether to call or cross-examine a fact witness.
Because an independent expert or third - party fact witness is not an officer or employee of the United States, the taxpayer cannot bring a civil damage action against the United States for disclosures by these individuals.
The relevant criminal provisions also are not applicable to an independent expert or third - party fact witness.
The Internal Revenue Manual expressly recognizes that the civil and criminal disclosure penalties are not applicable to an independent expert or third - party fact witness who has received return information under section 6103(k)(6).
37) The taxpayer's civil remedies are even more speculative where the IRS discloses trade secrets to a third-party fact witness on a noncontractual basis.
Absent a statutory amendment to impose civil and criminal liability upon an independent expert or third - party fact witness who violates the confidentiality provisions, a taxpayer faces a substantial business risk whenever it discloses trade secrets to the IRS.
Finally, if the IRS discloses the identity of an independent expert or third - party fact witness during the audit, the operations personnel can provide valuable input regarding the Company's sensitivity, if any, to the disclosure of trade secrets to this particular person.
Second, in a specific case the taxpayer may be able to enjoin the agent's disclosing of trade secrets to an independent expert or third - party fact witness.
Section 6103(k)(6) provides the operative exception to the general confidentiality rule under section 6103(a) with respect to the agent's disclosure of return information to an independent expert or third - party fact witness.
Because the taxpayer lacks an adequate legal remedy, the taxpayer may be able to obtain a temporary or permanent order enjoining the IRS from disclosing trade secrets to an independent expert or third-party fact witness.
Based on the Fifth Circuit's reasoning in Kemlon Products, it will be difficult to obtain an injunction to prevent the IRS's disclosing trade secrets to an independent expert or third-party fact witness.
Finally, the tax personnel should attempt to determine (directly or indirectly) whether the IRS intends to disclose trade secrets to an independent expert or third-party fact witness during the audit.