Opinion
6605-24S
05-22-2024
DAVID EVANS & AMY EVANS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On May 21, 2024, petitioners electronically filed documents titled "First Supplemental Attachment to Petition" and "Second Supplemental Petition". Those filings appear to be documents in the nature of evidence.
The Tax Court is separate and independent from the Internal Revenue Service. Petitioner is advised that the above-referenced 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 the above-referenced First Supplemental Attachment to Petition and Second Supplemental Petition are each recharacterized as an Exhibit. It is further
ORDERED that the Court shall take no action on petitioner's above-referenced filings at this time.