Opinion
12686-23
09-27-2023
VICTOR I. JIMENEZ & ANGEL MCWITHEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
By Order issued August 11, 2023, the Court directed petitioners to file a proper amended petition and either pay the Court's $60.00 filing fee or submit an Application for Waiver of the Filing Fee on or before September 11, 2023.
On September 1, 2023, petitioners electronically filed (1) a document designated as an "Answer to Amended Petition" (Docket Index No. 6), (2) a First Amended Petition (Docket Index No. 7), and (3) a document designated as a "Brief in Support of First Amended Petition" (Docket Index No. 8). Upon review of the record, petitioners' "Answer to Amended Petition" appears to be a duplicate of petitioners' First Amended Petition.
With respect to petitioners' "Brief in Support of First Amended Petition", that filing appears to consist of documents in the nature of evidence. Petitioners are therefore 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. Generally, evidentiary materials are not filed with the Court unless pursuant to a Standing Pretrial Order.
If, in an effort to settle this matter before trial, petitioners would like respondent (i.e., the Internal Revenue Service) to review and consider certain documents, such as those that petitioners have filed with the Court, petitioners may provide those documents directly to the attorney representing respondent in this matter. Petitioners may find the contact information for that attorney in respondent's Answer, which is due to be filed 60 days from the date of service of petitioners' First Amended Petition. See Rule 36(a), Tax Court Rules of Practice and Procedure.
For further information, petitioners may consult "Guidance for Petitioners" under the "Rules & Guidance" tab on the Court's website at www.ustaxcourt.gov.
In consideration of the foregoing, it is
ORDERED that petitioners' "Answer to Amended Petition" (Docket Index No. 6) is deemed stricken from the Court's record in this case. It is further
ORDERED that petitioners' "Brief in Support of First Amended Petition" (Docket Index No. 8) is recharacterized as petitioners' "Exhibit(s)". It is further
ORDERED that the Court will take no action with respect to petitioners' above-referenced Exhibit(s). It is further
ORDERED that the time within which petitioners shall pay the Court's $60.00 filing fee or submit an Application for Waiver of the Filing Fee is extended to October 18, 2023.
If petitioners do not either pay the Court's $60.00 filing fee or submit an Application for Waiver of the Filing Fee by October 18, 2023, the Court may dismiss this case or take other appropriate action. An Application for Waiver of Filing Fee and Affidavit form is available under "Case Related Forms" on the Court's website at www.ustaxcourt.gov/case_related_forms.html.