Opinion
11078-23S
08-10-2023
DANIEL S. LE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On August 7, 2023, petitioner filed three documents: a Pretrial Memorandum, a Declaration of Daniel S. Le in Support of Pretrial Memorandum, and an Affidavit of Mark Gleason, CPA in Support of Pretrial Memorandum.
Respondent has not yet filed an Answer. This case is not yet at issue and is not calendared for trial. See Rule 38, Tax Court Rules of Practice and Procedure. Petitioner's submissions, as originally filed, are thus, among other things, premature.
Upon due consideration and for cause, it is
ORDERED that the documents filed by petitioner on August 7, 2023 (Docket Entry Nos. 8-10), are hereby recharacterized as petitioner's Reports.