Opinion
16729-23S
12-05-2023
JEFFREY SCOTT GREINER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
This Court is separate and independent from the Internal Revenue Service. On December 1, 2023, petitioner filed a document titled Exhibit(s) (Docket Index No. 8). On December 2, 2023, petitioner filed a document titled Exhibit(s) (Docket Index No. 11). On December 4, 2023, petitioner filed the following: (1) Response to Exhibit(s) (Docket Index No. 14); (2) Proposed Trial Exhibit(s) (Docket Index No. 15); (3) Brief in Support of Proposed Trial Exhibits (Docket Index No. 16); and (4) Answer (Docket Index No. 17). Petitioner's Response to Exhibit(s) and Proposed Trial Exhibit(s) appear duplicative of his Exhibit(s), filed December 1, 2023.
Several of the above-described documents appear to be documents in the nature of evidence. Petitioner is 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.
Upon due consideration, it is
ORDERED that petitioner's Response to Exhibit(s) (Docket Index No. 14) and Proposed Trial Exhibit(s) (Docket Index No. 15), filed December 4, 2023, which are both duplicative of an earlier filing by petitioner, are stricken from the Court's record in this case. It is further
ORDERED that petitioner's Exhibit(s) (Docket Index No. 11), filed December 2, 2023, is recharacterized as a Letter. It is further
ORDERED that petitioner's Brief in Support of Proposed Trial Exhibit(s) (Docket Index No. 16), filed December 4, 2023, is recharacterized as a Letter. It is further
ORDERED that petitioner's Answer (Docket No. 17), filed December 4, 2023, is recharacterized as a Status Report. It is further
ORDERED that, if petitioner seeks to have respondent review and consider documents in an effort to reach a settlement in this case prior to trial, petitioner shall 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 respondent's Answer, which was filed December 4, 2023. For more information, petitioner's attention is invited to "Guidance for Petitioners" under "Rules & Guidance" on the Court's website, www.ustaxcourt.gov. It is further
ORDERED that the Court will take no action on petitioner's above-referenced filings at this time.