Opinion
20365-23
05-23-2024
DANIEL L. BARD & BENITA G. ALLEN-BARD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On May 20, 2024, the Court received from petitioners and filed a Letter Dated May 17, 2024. In that letter, petitioners explain that they sent a letter in response to the Answer to Amended Petition to IRS counsel and are concerned because that letter of response has not appeared in the docket record of this case. They attached a copy of their letter of response to their letter dated May 17, 2024. Petitioners are advised that the Tax Court is separate and independent from the IRS and, unless a document is filed with the Court, that document will not appear in the docket record of this case. Petitioners are further advised that this case will be calendared for trial in due course and, 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.
Upon due consideration, it is
ORDERED that the Court will take no action at this time with respect to petitioners' above-referenced filing.