Opinion
9406-24S
08-06-2024
THOMAS LUCAS & LYANA LUCAS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On August 2, 2024, the Court received and filed petitioners' First Supplement to Petition. The filing consists of documents in the nature of evidence. We therefore inform 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 in connection with any trial in this matter.
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, petitioners may provide those documents directly to the attorneys representing respondent in this matter. The contact information for those attorneys is included in the answer, which was filed July 31, 2024.
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 petitioners' above-referenced First Supplement to Petition is deemed stricken from the Court's record in this case.