Opinion
9846-24S
07-05-2024
KHOI LE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On July 4, 2024, petitioner electronically filed at Docket Index No. 8 a document titled Exhibit(s). This filing appears to consist of documents in the nature of evidence.
The Tax Court is separate and independent from the Internal Revenue Service. Petitioner is advised that the above-referenced documents have not been received into evidence by the Court at this time 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.
Petitioner is further advised that in the future, unless otherwise directed, if petitioner seeks to have the Commissioner (respondent) review and consider documents in an effort to reach a settlement before any trial in this case, petitioner should provide those documents directly to respondent's counsel. The contact information for respondent's counsel is included in respondent's Answer, which was filed on July 1, 2024. For more information, petitioner may consult "Guidance for Petitioners" under "Rules & Guidance" on the Court's website, www.ustaxcourt.gov.
Upon due consideration, it is
ORDERED that the Court shall take no action on petitioner's above-referenced Exhibit(s) at this time.