Opinion
16944-23
11-17-2023
STEVE J. ALVARADO & SYLVIA ALVARADO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On October 24, 2023, the Court received a set of documents that were filed on petitioners' behalf as an imperfect petition to commence this case. By Order served October 26, 2023, the Court directed petitioners to file a proper amended petition and pay the Court's $60.00 filing fee.
On November 13, 2023, the Court received and filed a letter by petitioner Sylvia Alvarado. Attached to the letter are documents that appear to be 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.
In consideration of the foregoing, it is ORDERED that at this time the Court will take no action with respect to the above-referenced letter.
Petitioners are reminded of their obligation to file a proper amended petition and pay the Court's filing fee by November 27, 2023. Failure to file a proper amended petition and pay the filing fee by that date may result in the dismissal of this case or other appropriate action by the Court. Instructions on how to pay the filing fee are available on the Court's website at https://ustaxcourt.gov/pay_filing_fee.html.