Opinion
6331-24S
07-25-2024
SHARON L. DIXON & DANNY W. DIXON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On July 22, 2024, petitioners made three electronic filings with the Court, designating the filings as (1) an Answer to Amended Petition at Docket Index No. 8, (2) the Affidavit of Hanson & Co., Mark Moore, CPA, in Support of Answer to Amended Petition at Docket Index No. 9, and (3) a Memorandum in Support of Answer to Amended Petition at Docket Index No. 10. In addition to being duplicative, these filings include documents in the nature of evidence. We therefore inform petitioners that those 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.
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, petitioners may provide those documents directly to the attorneys representing respondent in this matter. Petitioners may find the contact information for those attorneys in respondent's Answer, filed June 7, 2024.
For further information, petitioners may consult "Guidance for Petitioners" under the "Rules & Guidance" tab on the Court's website at www.ustaxcourt.gov.
Upon due consideration and for cause, it is
ORDERED that petitioners' above-referenced filings at Docket Index Nos. 8 through 10 are deemed stricken from the Court's record in this case.