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Ireland v. Comm'r of Internal Revenue

United States Tax Court
Sep 23, 2021
No. 15872-21S (U.S.T.C. Sep. 23, 2021)

Opinion

15872-21S

09-23-2021

Richard Lee Ireland & Michelle Marie Ireland Petitioners v. Commissioner of Internal Revenue Respondent


ORDER

Maurice B. Foley Chief Judge

On September 19, 2021, petitioners filed an Exhibit(s) (Index #4). However, further review indicates that petitioners' Exhibit(s) (Index #4) appears to be more akin to an Amendment to Petition.

Also on September 19, 2021, petitioners filed an Exhibit(s) (Index #5) and a First Amendment to Exhibit(s). The filing of these documents is improper as they appear to be in the nature of evidence. Accordingly, the Court will strike these documents from the record in this case.

Upon due consideration, it is

ORDERED that petitioners' Exhibit(s) (Index #4), filed September 19, 2021, is recharacterized as petitioners' Amendment to Petition. It is further

ORDERED that petitioners' Exhibit(s) (Index #5), filed September 19, 2021, and petitioners' First Amendment to Exhibit(s) are deemed stricken from the Court's record.

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Summaries of

Ireland v. Comm'r of Internal Revenue

United States Tax Court
Sep 23, 2021
No. 15872-21S (U.S.T.C. Sep. 23, 2021)
Case details for

Ireland v. Comm'r of Internal Revenue

Case Details

Full title:Richard Lee Ireland & Michelle Marie Ireland Petitioners v. Commissioner…

Court:United States Tax Court

Date published: Sep 23, 2021

Citations

No. 15872-21S (U.S.T.C. Sep. 23, 2021)