Opinion
10229-23
09-20-2023
GERARDO MORENO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On September 18, 2023, petitioner submitted documents which the Court has filed as an Exhibit.
Upon due consideration, it is
ORDERED that petitioner is advised that the above-described Exhibit appears to consist of 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's counsel 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 July 27, 2023. For more information, petitioner's attention is invited to "Guidance for Petitioners" under "Rules & Guidance" on the Court's website, www.ustaxcourt.gov.