Opinion
6999-24S
05-10-2024
ORDER
Kathleen Kerrigan Chief Judge.
On May 6, 2024, petitioner filed four documents titled Exhibit(s) (Doc. Index Nos. 7, 8, 9, and 10). Those filings 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 in the future, unless otherwise directed, if petitioner seeks 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 to the Petition, which is due to be filed on or before July 5, 2024. For more information, petitioner may consult "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 filings at this time.