Opinion
15756-23S
01-03-2024
JEFFREY J. GRAHAM & MEGAN M. GRAHAM, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On December 30, 2023, petitioners filed two documents improperly titled "First Supplement to Answer" and "Memorandum in Support of First Supplement to Answer." Both documents appear to be in the nature of evidence. Petitioners are advised that these documents have not been received into evidence by the Court at this time and, unless otherwise directed by the Court, the proper time to present documentary evidence for inclusion in the Court's record is at the trial of this matter.
Upon due consideration, it is
ORDERED that petitioners' above-mentioned filings, at Docket Index Nos. 9 and 10, are recharacterized as Exhibits. It is further
ORDERED that, if petitioners seek to have respondent review and consider documents in an effort to reach a settlement in this case prior to trial, petitioners shall provide those documents directly to respondent's counsel, rather than filing them with the Court. The contact information for respondent's counsel is included in respondent's Answer to the Petition, which was filed on November 29, 2023. For more information, petitioners' attention is invited to "Guidance for Petitioners" under "Rules & Guidance" on the Court's website, www.ustaxcourt.gov. It is further
ORDERED that the Court will take no further action on petitioners' above-referenced filings at this time.