Opinion
9524-22S
09-02-2022
BRENDEN HIROSHI KING & PO TIM KWUN Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN CHIEF JUDGE
On September 1, 2022, petitioners electronically filed four sets of documents, designating the filings as follows: (1) petitioners' "Exhibit(s)," at Docket Index No. 8; (2) petitioners' "Unsworn Declaration of Brenden King Under Penalty of Perjury in Support of Exhibit(s)," at Docket Index No. 9; (3) petitioners' "Exhibit(s)," at Docket Index No. 10; and (4) petitioners' "Unsworn Declaration of Brenden King Under Penalty of Perjury in Support of Exhibit(s)," at Docket Index No. 11.
Review of the foregoing filings shows that they consist of documents in the nature of evidence. We therefore advise petitioners that those 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. Generally, evidentiary materials are not filed with the Court.
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, such as those that petitioners have filed with the Court, petitioners may provide those documents directly to the attorneys representing respondent in this matter. The names of those attorneys and their contact information are included in respondent's Answer, filed June 22, 2022.
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 the above-referenced filings at Docket Index Nos. 8 through 11 are hereby deemed stricken from the Court's record in this case.