Opinion
7799-23S
10-04-2023
KATHRYN COCHRAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On June 30, 2023, petitioner electronically filed with the Court a Letter Dated June 30, 2023, to which petitioner attached a document titled "Capital Contributions Summary". Petitioner is advised that the just-described document appears to be a document in the nature of evidence. That document has not been received into evidence by the Court at this time as, generally, the proper time to present documentary evidence for inclusion in the Court's record is at the trial of this matter.
Upon due consideration, it is
ORDERED that, if petitioner seeks to have the Commissioner (respondent) review and consider documents in an effort to reach a settlement in this case prior to trial, unless otherwise directed by the Court petitioner shall provide those documents directly to respondent's counsel, rather than filing them with the Court. The contact information for respondent's counsel is included in respondent's Answer to the Petition, which was filed September 20, 2023. For more information, petitioner's attention is invited to "Guidance for Petitioners" under "Rules & Guidance" on the Court's website, www.ustaxcourt.gov. It is further
ORDERED that the Court will take no action with respect to petitioner's above-referenced Letter at this time.