Opinion
10874-21
08-19-2021
Tyler Hankel & Jill Hankel Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On August 6, 2021, petitioners filed a First Amended Petition, attached to which were certain documents that appear to be in the nature of evidence. Petitioners are advised that these documents have not been received into evidence by the Court. Petitioners are further advised that evidentiary materials are not filed with the Court. Instead, after counsel for the Internal Revenue Service files an Answer in this case, petitioners should contact directly the counsel identified in the Answer and exchange any evidence with him or her as part of the pretrial process. If the case has not been settled by the time of trial, petitioners may introduce any evidence at that time.
The foregoing considered, and for cause, it is
ORDERED that, on or before October 18, 2021, respondent shall file an Answer to petitioners' First Amended Petition. It is further
ORDERED the caption of this case is amended to read: "Tyler Hankel and Jill Hankel, Petitioners v. Commissioner of Internal Revenue, Respondent".
The Court encourages all litigants to register for DAWSON (Docket Access Within a Secure Online Network), the U.S. Tax Court's electronic filing and case management system. By registering, litigants may electronically file and view documents in their Tax Court case. If you currently file in paper or receive paper service from the Court, you are encouraged to register for DAWSON by emailing dawson.support@ustaxcourt.gov.