Opinion
5509-23
09-18-2023
JORGE ERNESTO GARCIA MARTINEZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On September 6, 2023, petitioner electronically filed a document improperly titled Affidavit of Trenton Evans in Support of Petition.
Upon due consideration, it is
ORDERED that each of the above-described document is recharacterized as an Exhibit. It is further
ORDERED that petitioner is advised that the above-described document and its attachments appear to be documents in the nature of evidence. 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. In the future, if petitioner seeks to have respondent review and consider documents in an effort to reach a settlement in this case prior to trial, petitioner 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 May 30, 2023. For more information, petitioner's attention is invited to "Guidance for Petitioners" under "Rules & Guidance" on the Court's website, www.ustaxcourt.gov.