Opinion
9376-23S
07-13-2023
ORDER
Kathleen Kerrigan, Chief Judge
On July 10, 2023, petitioner electronically filed a document titled Exhibit(s) (Docket Index No. 6).
Upon due consideration, it is
ORDERED that petitioner is advised that the above-described document titled Exhibit(s) appears to consist of documents in the nature of evidence. These documents have not been received into evidence by the Court at this time and, unless otherwise directed by the Court, the proper time to present documentary evidence for inclusion in the Court's record is at the trial of this matter. In the future, if petitioner seeks to have respondent review and consider documents in an effort to reach a settlement of this case prior to trial, petitioner shall provide those documents directly to respondent's counsel, rather than filing them with the Court. The contact information for respondent's counsel will be included in respondent's Answer to Petition, as Amended. For more information, petitioner's attention is invited to "Guidance for Petitioners" under "Rules & Guidance" on the Court's website, www.ustaxcourt.gov.