Opinion
18663-23
01-25-2024
TIMOTHY JOHN HEINZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN CHIEF JUDGE.
On January 24, 2024, petitioner filed electronically a document in the above-docketed matter a document under the designation "Reply to Reply to Answer". However, the underlying material would appear unrelated to a Reply to Answer. Additionally, to the extent that the material might be intended as a discovery matter in the form of interrogatories, such would be premature at this juncture in any event. See Rule 70, Tax Court Rules of Practice and Procedure.
Moreover, pursuant to Rules 71(c) and 72(b)(2) of the Tax Court Rules of Practice and Procedure, discovery requests and responses are handled between the parties, without filing or Court involvement, except insofar as concerns any motion to compel. The Court would also remind the parties of Rule 70(a)(1), which states, inter alia, that "the Court expects the parties to attempt to attain the objectives of discovery through informal consultation or communication before utilizing the discovery procedures provided in these Rules."
Accordingly, the premises considered, it is
ORDERED that the document filed January 24, 2024, by petitioner at Docket Index No. 10 shall be deemed stricken from the Court's record in this case.