Opinion
4641-23S
05-31-2023
JAMES L. COFFEY & MINDY L. COFFEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On May 29, 2023, petitioners electronically filed a set of documents, designating the filing as a "First Supplement to Answer." The filing appears to contain documents in the nature of evidence. Petitioners are therefore informed that these 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. Generally, evidentiary materials are not filed with the Court.
If, in an effort to settle this matter before trial, petitioners would like respondent (i.e., the Internal Revenue Service) to review and consider certain documents, such as those that petitioners have filed with the Court, petitioners may provide those documents directly to the attorney representing respondent in this matter. The contact information for that attorney is included in the Answer, filed May 23, 2023.
For further information, petitioners may consult "Guidance for Petitioners" under the "Rules & Guidance" tab on the Court's website at www.ustaxcourt.gov.
In consideration of the foregoing, it is
ORDERED that petitioners' First Supplement to Answer is recharacterized as petitioners' Status Report.