Opinion
11986-23
11-16-2023
JESSE BACHMAN & EMILY BACHMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On September 27, 2023, petitioners electronically filed a set of documents, designating the filings at Docket Index Nos. 6 and 8 as "Exhibit(s)" and the filings at Docket Index Nos. 7 and 9 as an "Unsworn Declaration of Jesse Bachman under Penalty of Perjury in Support of Exhibit(s)." The filings at Docket Index Nos. 7 and 9 are duplicative and appear to be in the nature of a status report.
The filings at Docket Index Nos. 6 and 8 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 attorneys representing respondent in this matter. Petitioners may find the contact information for those attorneys in respondent's Answer, filed September 21, 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 petitioners' "Unsworn Declaration of Jesse Bachman under Penalty of Perjury in Support of Exhibit(s)" (Docket Index No. 7) is deemed stricken from the Court's record. It is further
ORDERED that petitioners' "Unsworn Declaration of Jesse Bachman under Penalty of Perjury in Support of Exhibit(s)" (Docket Index No. 9) is recharacterized as petitioners' Status Report. It is further
ORDERED that the Court will take no action with respect to petitioners' above-referenced "Exhibit(s)".