Opinion
11966-23
08-07-2023
THOMAS A. GILBRIDE & SYLVESTER N. MARTELLO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On July 31, 2023, petitioners electronically filed a set of documents at Docket Index Nos. 6, 7, 8, and 9, designating each filing as a "First Supplement to Petition". The filing at Docket Index No. 6 appears to be a duplicate of the Petition, which was electronically filed on July 28, 2023. The filings at Docket Index Nos. 7 and 8 consist of documents in the nature of evidence. The filing at Docket Index No. 9 is in the nature of an amendment to petition.
With respect to the filings at Docket Index Nos. 7 and 8, petitioners are informed that the 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. Generally, evidentiary materials are not filed with the Court unless pursuant to a Standing Pretrial Order.
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, such as those that petitioners have filed with the Court, petitioners may provide those documents directly to the attorney(s) representing respondent in this matter. The contact information for that attorney will be included in the answer that respondent files to the Petition. (Respondent has 60 days from the date of service of the Petition or amendment thereto within which to file the answer.)
For further information, petitioners may consult "Guidance for Petitioners" under the "Rules & Guidance" tab on the Court's website at www.ustaxcourt.gov.
In consideration of the foregoing, it is
ORDERED that petitioners' "First Supplement to Petition" (Docket Index No. 6) is hereby deemed stricken from the record in this case. It is further
ORDERED that petitioners' "First Supplement to Petition" (Docket Index No. 9) is recharacterized as petitioners' First Amendment to Petition. It is further
ORDERED that petitioners' "First Supplement to Petition" (Docket Index No. 7) and "First Supplement to Petition" (Docket Index No. 8) are each recharacterized as petitioners' "Exhibit(s)". It is further ORDERED that the Court will take no action with respect to petitioners' above-referenced Exhibit(s).