Opinion
2401-24S
04-09-2024
ORDER
Kathleen Kerrigan Chief Judge
On April 6, 2024, petitioner made three electronic filings with the Court, designating them as an Answer at Docket Index No. 6 and as Brief(s) in Support of Answer at Docket Index Nos. 7 and 8. These three filings appear to consist of documents in the nature of evidence. We accordingly inform petitioner 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, petitioner would like respondent (i.e., the Internal Revenue Service) to review and consider certain documents, petitioner may provide those documents directly to the attorneys representing respondent in this matter. Petitioner may find the contact information for those attorneys in respondent's Answer filed on April 2, 2024.
For further information, petitioner 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 petitioner's above-referenced filings at Docket Index Nos. 6 through 8 are recharacterized as petitioner's Exhibit(s). It is further
ORDERED that at this time the Court will take no further action with respect to petitioner's Exhibit(s).