Opinion
18581-22
03-22-2024
CAMERON Z. GREGORY & KATHLEEN E. GREGORY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On March 20, 2024, petitioners made an electronic filing with the Court, designating the filing as the Affidavit of Cameron Gregory in Support of Petition. That filing includes documents in the nature of evidence. We accordingly 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, such as those that petitioners have filed with the Court, petitioners may provide those documents directly to the attorney representing respondent in this matter. Petitioners may find the contact information for that attorney in respondent's Answer, filed October 17, 2022.
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 the Affidavit of Cameron Gregory in Support of Petition is recharacterized as petitioners' Status Report.