Opinion
13509-23S
11-07-2023
ANH LE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On November 6, 2023, petitioner Anh Le electronically filed a document improperly titled Affidavit of Anh Le in Support of Answer. Petitioner is advised that the just-described affidavit appears to consist of documents in the nature of evidence. These documents have 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 of the foregoing, it is
ORDERED that petitioner's Affidavit of Anh Le in Support of Answer is recharacterized as a Status Report. It is further
ORDERED that, in the future 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 is included in respondent's Answer to the Petition, which was filed October 17, 2023. 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 at this time with respect to petitioner's above-described Status Report.