Opinion
18975-23
12-08-2023
SKYLA M. THORNTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On December 6, 2023, petitioner electronically filed a document titled Exhibit(s). The just-described document appears to be a document in the nature of evidence. Petitioner is advised that this document has 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.
Upon due consideration, it is
ORDERED that, 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 will be included in respondent's Answer to the Petition, which is due to be filed on or before February 2, 2024. For more information, petitioner's attention is invited to "Guidance for Petitioners" under "Rules & Guidance" on the Court's website, www.ustaxcourt.gov. It is further
ORDERED that the Court will take no action on petitioner's above-referenced filing at this time.