Opinion
7645-24
05-20-2024
DERRICK R. JONES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On May 15, 2024, petitioner electronically filed a document titled "Brief in Support of Petition", which consists of a letter from petitioner with attached documents. Those documents appear to be evidentiary in nature. Petitioner is advised that these documents have not been received into evidence by the Court at this time and, unless otherwise directed by the Court, the proper 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 respondent review and consider documents in an effort to reach a settlement in this case prior to any trial, petitioner should provide those documents directly to respondent's counsel, rather than filing them with the Court. The contact information for respondent's counsel will be included in respondent's Answer, which is due to be filed July 15, 2024. For more information, petitioner may consult "Guidance for Taxpayers" under "Rules & Guidance" on the Court's website, www.ustaxcourt.gov. It is further
Upon due consideration, it is
ORDERED that petitioner's Brief in Support of Petition is recharacterized as a Letter. It is further
ORDERED that the Court will take no action on petitioner's above-referenced filing at this time.