Opinion
15024-22
09-14-2022
CALLIE A. BELL & NICHOLAS A. BELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On September 13, 2022, petitioners electronically filed, among other things, a document designated as an "Answer." On the same date, Amber Morgan, who is neither a party to this case nor admitted to practice before this Court, electronically filed a Letter Dated September 2, 2022.
Review of these two filings shows that they appear to consist of documents in the nature of evidence. We therefore advise petitioners 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. Generally, evidentiary materials are not filed with the Court.
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 (and Ms. Morgan) have filed with the Court, petitioners may provide those documents directly to the attorneys representing respondent in this matter. The names of those attorneys and their contact information are included in respondent's Answer, filed August 24, 2022.
For further information, petitioners may consult "Guidance for Petitioners" under the "Rules & Guidance" tab on the Court's website at www.ustaxcourt.gov.
Upon due consideration and for cause, it is
ORDERED that petitioners' above-referenced "Answer" is hereby deemed stricken from the Court's record in this case. It is further
ORDERED that the above-referenced Letter Dated September 2, 2022, is hereby deemed stricken from the Court's record in this case.