Opinion
11742-24
07-22-2024
AMANDA JETT & SAMUEL JETT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On July 18, 2024, petitioners filed a document titled "Second Amended Order for Amended Petition and Filing Fee on 08-19-2024." This filing contains a First Amended Petition.
On the same date, petitioners also filed a document titled "Exhibit(s)." That filing appears to consist of documents in the nature of evidence. We therefore inform petitioners that the 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, petitioners would like respondent (i.e., the Internal Revenue Service) to review and consider certain documents, petitioners may provide those documents directly to the attorney who will be representing respondent in this matter. The contact information for that attorney will be included in the answer that respondent files to the Petition. Respondent has 60 days from the date of service of the Petition within which to file the answer. For further information, petitioners 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 petitioners' "Second Amended Order for Amended Petition and Filing Fee on 08-19-2024," filed July 18, 2024, is recharacterized as a First Amended Petition. It is further
ORDERED that at this time the Court will take no further action with respect to petitioners' Exhibit(s) filed July 18, 2024.