Opinion
6385-24
09-05-2024
TREVOR BRIDGE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
The Petition filed on April 22, 2024, to commence this case does not bear the original signature of petitioner. Accordingly, by Order served May 6, 2024, the Court directed petitioner to file a Ratification of Petition. On June 17, 2024, respondent filed his Answer to the Petition. By Order served July 25, 2024, the Court extended the due date for petitioner to file a Ratification of Petition. On August 8, 2024, petitioner submitted another Petition, bearing his original signature, which was filed as a First Amended Petition. The First Amended Petition is substantially identical to the originally filed Petition, except for petitioner's signature on that document and a number of attached documents which appear to be evidentiary in nature.
Petitioner is advised that the above-referenced documents attached to his First Amended Petition have not been received into evidence by the Court. Petitioner is further advised that in the future, unless otherwise directed, if petitioner seeks to have the Commissioner (respondent) review and consider documents in an effort to reach a settlement before any trial in this case, petitioner should provide those documents directly to respondent's counsel. The contact information for respondent's counsel was included in respondent's Answer. For more information, petitioner may consult "Guidance for Petitioners" under "Rules & Guidance" on the Court's website, www.ustaxcourt.gov.
Upon due consideration of the foregoing, it is
ORDERED that the Clerk of the Court shall copy the attachments to petitioner's First Amended Petition and file them in the Court's record as of the date of service of this Order as Proposed Trial Exhibits. It is further
ORDERED that petitioner's First Amended Petition is recharacterized as a Ratification of Petition.