Opinion
15167-20
03-03-2022
Julie Mills Kemp & Richard Kemp Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge.
On December 3, 2021, petitioners filed an Answer and two Unsworn Declarations of Julie Kemp under Penalty of Perjury in Support of Answer. 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' Answer, filed December 3, 2021, and petitioners' two Unsworn Declarations of Julie Kemp under Penalty of Perjury in Support of Answer are deemed stricken from the Court's record.