Opinion
6691-23L
12-07-2023
HAROLD KUPERSMIT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Courtney D. Jones, Judge
This case is on the calendar of the Court's March 18, 2024, trial session in Philadelphia, Pennsylvania. On November 27, 2023, petitioner filed a Letter (Doc. 14). Therein, several documents appear to be documents in the nature of evidence. 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.
Further, the Court attached to its Notice of Trial a list of tax clinics in the Philadelphia area that may represent petitioner free of charge if they meet certain qualifications. Finally, we invite petitioner's attention to Tax Court Rules 140 and 148 for information regarding the place of trial, fees, and mileage.
Upon due consideration, it is
ORDERED that the Court will take no action on petitioner's above-referenced filing at this time.