Opinion
835-24
02-12-2024
MARK P. CAMBARERI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On February 2, 2024, petitioner filed a Letter Dated January 26, 2024. Some of the attachments to that letter appear to be documents in the nature of evidence. Petitioner is advised that those 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.
Petitioner is further advised that, unless otherwise directed, if petitioner seeks in the future 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 will be included in respondent's Answer, which is due to be filed on or before March 18, 2024. For more information, petitioner's attention is invited to "Guidance for Petitioners" under "Rules & Guidance" on the Court's website, www.ustaxcourt.gov.
Upon due consideration, it is
ORDERED that the Court shall take no action on petitioner's above-referenced filing at this time.