Opinion
7311-24S
07-17-2024
ORDER
Kathleen Kerrigan Chief Judge
On July 15, 2024, petitioner filed a Reply to Answer. Attached thereto are documents that appear to be in the nature of evidence. We therefore inform petitioner 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.
If, in an effort to settle this matter before trial, petitioner would like respondent (i.e., the Internal Revenue Service) to review and consider certain documents, petitioner may provide those documents directly to the attorney representing respondent in this matter. Petitioner may find the contact information for that attorney in respondent's Answer, filed June 26, 2024.
For further information, petitioner 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 at this time the Court will take no further action with respect to the documents attached to petitioner's Reply to Answer.