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Nalyanya v. Comm'r of Internal Revenue

United States Tax Court
May 23, 2023
No. 1601-23S (U.S.T.C. May. 23, 2023)

Opinion

1601-23S

05-23-2023

GODFREY WABOMBA NALYANYA & CLEMENTINE WAVINYA WABOMBA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge.

On May 21, 2023, petitioners electronically filed four sets of documents, designating each of the filings as "Exhibit(s)." Upon review of these filings, we note that each appears to consist of documents in the nature of evidence.

Petitioners were recently informed, by Order served May 5, 2023, 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. At that time, petitioners were also informed that evidentiary materials generally are not filed with the Court.

Petitioners have not been directed to file any evidentiary materials with the Court, and this case is not currently set for trial. Thus, petitioners' most recent filings on May 21, 2023, are improper. Moreover, the underlying documents contained in those filings appear to be duplicative of other documents that petitioners have previously filed with the Court. That being so, it is

ORDERED that petitioners' "Exhibit(s)" filed on May 21, 2023, at Docket Index Nos. 14 through 17 are hereby deemed stricken from the Court's record in this case.


Summaries of

Nalyanya v. Comm'r of Internal Revenue

United States Tax Court
May 23, 2023
No. 1601-23S (U.S.T.C. May. 23, 2023)
Case details for

Nalyanya v. Comm'r of Internal Revenue

Case Details

Full title:GODFREY WABOMBA NALYANYA & CLEMENTINE WAVINYA WABOMBA, Petitioners v…

Court:United States Tax Court

Date published: May 23, 2023

Citations

No. 1601-23S (U.S.T.C. May. 23, 2023)