Opinion
13524-23S
11-14-2023
PAUL M. CHRISTEN & MAUREEN CHRISTEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On August 23, 2023, petitioners electronically filed the Petition to commence this case. Petitioners requested in the Petition to have the proceedings in this case conducted as a small tax case. On September 27, 2023, respondent filed an Answer.
On November 11, 2023, petitioners, without leave of Court, made five electronic filings. Petitioners characterized each of the first four filings-appearing at Docket Index Nos. 7 through 10-as a "First Amendment to Petition." These filings are improper, as each appears to consist of documents in the nature of evidence. Petitioners are informed that the 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.
Petitioners characterized the final filing-appearing at Docket Index No. 11- as a Reply to Answer. However, Rule 173(c) of the Tax Court Rules of Practice and Procedure provides that in a small tax case "a reply to the answer shall not be filed unless the Court otherwise directs." Pursuant to petitioners' request in the Petition, the proceedings in this case are being conducted as a small tax case, and the Court has not directed petitioners to file a reply to the Answer. Consequently, petitioners' final filing is improper as well.
Upon due consideration of the foregoing, it is
ORDERED that petitioners' above-referenced filings at Docket Index Nos. 7 through 11 are deemed stricken from the Court's record in this case.