Opinion
18524-23
01-24-2024
BRIAN L. MORGAN & STACY G. MORGAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On January 19, 2024, petitioners made an electronic filing at Docket Index No. 9, designating the filing as petitioners' "Exhibit(s)." However, the Court notes that this filing appears to include documents in the nature of evidence. Petitioners are 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, 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, filed December 26, 2023.
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' above-referenced filing at Docket Index No. 9 is recharacterized as petitioners' Status Report.