Opinion
16914-21S
12-03-2021
Lyonel Saint Germain & Jeanne Saint Germain Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
Among other things, on November 29, 2021, petitioners electronically filed certain documents improperly titled as an "Answer" (Docket Index No. 7). The filing appears to consist of documents in the nature of evidence. Petitioners are advised that these 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 to review and consider certain documents, petitioners are advised to provide those documents directly to respondent's counsel, James P.A. Caligure, whose contact information appears in respondent's answer to the petition, filed November 3, 2021.
For more information, petitioners are directed to consult "Guidance for Petitioners" under "Rules and Guidance" on the Court's website at www.ustaxcourt.gov.
The foregoing considered, it is
ORDERED that petitioners' Answer, filed November 29, 2021, at Docket Index No. 7, is hereby deemed stricken from the Court's record in this case.