Opinion
11819-24S
07-22-2024
HAPPY VALLEY STATION, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On July 19, 2024, petitioner electronically filed two Exhibits (Docket Index No. 7 and 8). Those documents appear to be in the nature of evidence and also are duplicative.
The Tax Court is separate and independent from the Internal Revenue Service. Petitioner is advised that the above-referenced documents have not been received into evidence by the Court at this time 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.
Petitioner is further advised that in the future, unless otherwise directed, if petitioner seeks to have the Commissioner (respondent) review and consider documents in an effort to reach a settlement before any trial in this case, petitioner should provide those documents directly to respondent's counsel. The contact information for respondent's counsel will be included in respondent's Answer, which is due to be filed on or before September 17, 2024. For more information, petitioner may consult "Guidance for Petitioners" under "Rules & Guidance" on the Court's website, www.ustaxcourt.gov.
Upon due consideration, it is
ORDERED that the above-referenced Exhibit, filed July 19, 2024, at Docket Index No. 7 is deemed stricken from the Court's record in this case. Petitioner is advised that the Court shall take no other action on petitioner's above-referenced filings at this time.