Opinion
21299-21
11-29-2021
Oliver G. Cope & Judith E. Cope Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On November 18, 2021, petitioners submitted a number of documents to the Court, which were filed as a Status Report. Those documents appear to consist of documents in the nature of evidence. Petitioners are advised that these 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.
Upon due consideration, it is
ORDERED that, in the future, if petitioners seek to have respondent review and consider documents in this case, unless otherwise directed by the Court petitioners shall provide those documents directly to respondent's counsel. The contact information for respondent's counsel was included in respondent's answer to the petition, filed October 25, 2021. For more information, petitioners are directed to consult "Guidance for Petitioners" under "Rules & Guidance" on the Court's website, www.ustaxcourt.gov.