Opinion
19938-22S
03-02-2023
BO HWAN KOO & YOENJUNG CHO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On January 21, 2023, petitioners electronically filed a set of documents, designating the filing as a "First Supplement to Petition." Upon review thereof, the Court notes that the filing appears to consist of documents in the nature of evidence. We therefore advise petitioners that those documents have not been received into evidence by the Court and that, unless otherwise directed by the Court, the appropriate time to present documentary evidence for inclusion in the Court's record is at the trial of this matter.
Upon due consideration and for cause, it is
ORDERED that petitioners' document is recharacterized as petitioners' Exhibit(s).