Opinion
9428-23
01-02-2024
STEPHEN H. DENNY & CHRISTINE L. DENNY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
L. Paige Marvel Judge.
This case is scheduled for trial beginning on April 15, 2024, in Denver, Colorado. On December 31, 2023, petitioners electronically filed with the Court documents improperly designated as an Answer and two Memorandums in Support of Answer. Petitioners' documents filed December 31, 2023, appear to be in the nature of evidence which the Court will not consider unless the parties stipulate to the documents or the Court admits them into evidence at trial. If petitioners seek to have respondent review and consider these documents in an effort to reach a settlement in this case prior to trial, petitioners are directed to provide the 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, which was filed August 3, 2023. For more information, petitioners' attention is directed to "Guidance for Petitioners" under "Rules & Guidance" on the Court's website, www.ustaxcourt.gov.
Upon due consideration and for cause, it is
ORDERED that petitioners' Answer and the Memorandums in Support of Answer, filed December 31, 2023, are deemed stricken from the Court's record in this case.