Opinion
14066-23S
10-16-2023
JOSEPH ADLER & SARAH ADLER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On October 11, 2023, petitioners electronically filed a set of documents at Docket Index Nos. 6 and 7, designating the filings as "Exhibit(s)". These filings appear to consist of documents in the nature of evidence.
Petitioners are therefore informed that the 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. Generally, evidentiary materials are not filed with the Court unless pursuant to a Standing Pretrial Order.
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 October 10, 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 the Court will take no action with respect to petitioners' above-referenced Exhibit(s).