Mickel v. Comm'r of Internal Revenue

Full title: CYNTHIA LEEANN MICKEL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court: United States Tax Court

Date published: Feb 14, 2024

No. 684-24S (U.S.T.C. Feb. 14, 2024)

Opinion

684-24S

02-14-2024

CYNTHIA LEEANN MICKEL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan Chief Judge.

ORDER

Kathleen Kerrigan Chief Judge.

On February 12, 2024, petitioner made three electronic filings with the Court, designating them as (1) a Motion to Proceed Remotely at Docket Index No. 6, (2) a Memorandum in Support of Motion to Proceed Remotely at Docket Index No. 7, and (3) a Memorandum in Support of Motion to Proceed Remotely at Docket Index No. 8. Upon review, the Court notes that these filings appear to include documents in the nature of evidence. Petitioner is therefore informed 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.

If, in an effort to settle this matter before trial, petitioner would like respondent (i.e., the Internal Revenue Service) to review and consider certain documents, such as the documents that petitioner has filed with the Court, petitioner may provide those documents directly to the attorney who will be representing respondent in this matter. The contact information for that attorney will be included in the answer that respondent files to the Petition. (Respondent has 60 days from the date of service of the Petition within which to file the answer.)

For further information, petitioner may consult "Guidance for Petitioners" under the "Rules & Guidance" tab on the Court's website at www.ustaxcourt.gov.

Upon due consideration and for cause, it is

ORDERED that petitioner's above-referenced filing at Docket Index No. 6 is recharacterized as a First Amendment to Petition. It is further

ORDERED that petitioner's above-referenced filings at Docket Index Nos. 7 and 8 are recharacterized as petitioner's Exhibit(s). It is further

ORDERED that the Clerk of the Court shall copy page 15 of petitioner's First Amendment to Petition and shall file it, as of the date of service of this Order, as petitioner's Motion to Proceed Remotely.