Opinion
9410-24S
07-10-2024
JEREMY DOWNES & HAYLEY DOWNES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On July 10, 2024, petitioners electronically filed a document titled "Revised Computation," which consists of a letter from petitioners with attached documents. Those documents appear to be evidentiary in nature. Petitioners are advised that these documents have not been received into evidence by the Court at this time and, unless otherwise directed by the Court, the proper time to present documentary evidence for inclusion in the Court's record is at the trial of this matter.
Petitioners are further advised that in the future, unless otherwise directed, if they seek to have respondent review and consider documents in an effort to reach a settlement in this case prior to any trial, petitioners should provide those documents directly to respondent's counsel, rather than filing them with the Court. The contact information for respondent's counsel is included in the Answer, which was filed on July 10, 2024. For more information, petitioners may consult "Guidance for Taxpayers" under "Rules & Guidance" on the Court's website, www.ustaxcourt.gov.
Upon due consideration, it is ORDERED that petitioners' Revised Computation is recharacterized as a Letter. It is further ORDERED that the Court will take no action on petitioners' above-referenced filing at this time.