Opinion
12255-24
08-01-2024
YANNIS BAKOS & ANNE MEREDITH CHAPAS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On July 28, 2024, petitioners filed the Petition to commence this case. On July 30, 2024, petitioners filed a First Amendment to Petition (Docket Index No. 6), a Memorandum in Support of First Amendment to Petition (Docket Index No. 7), and a Memorandum (Docket Index No. 8). Petitioners explain in their memorandum (Docket Index No. 8) that due to technical difficulties, they had to resubmit the Memorandum in Support of First Amendment to Petition (Docket index No. 7). Accordingly, the Court will deem petitioners' Memorandum in Support of First Amendment to Petition (Docket Index No. 7) stricken from the record in this case.
Furthermore, upon review of petitioners' Memorandum, it appears that it is in the nature of a supplement to the First Amendment to Petition, and the Court will recharacterize it accordingly. However, starting on the page six labeled as "[Fax page 6 of 11]", petitioners' filing contains documents in the nature of evidence. The Tax Court is separate and independent from the Internal Revenue Service. Petitioners are advised that the just-referenced documents have not been received into evidence by the Court at this time 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.
Petitioners are further advised that in the future, unless otherwise directed, if they seek to have the Commissioner (respondent) review and consider documents in an effort to reach a settlement before any trial in this case, petitioners should provide those documents directly to respondent's counsel. The contact information for respondent's counsel will be included in respondent's Answer that is due to be filed on or before September 27, 2024. For more information, petitioners may consult "Guidance for Petitioners" under "Rules & Guidance" on the Court's website, www.ustaxcourt.gov.
Upon due consideration, it is
ORDERED that petitioners' Memorandum in Support of First Amendment to
Petition (Docket Index No. 7), filed on July 30, 2024, is deemed stricken from the record in this case. It is further
ORDERED that petitioners' Memorandum (Docket Index No. 8) is recharacterized as a First Supplement to First Amendment to Petition.