Opinion
2256-24
02-15-2024
ROBERT MACNEIL & JENNIFER G. MACNEIL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On February 13, 2024, petitioners electronically filed a document designated as Exhibit(s). Petitioners' Exhibit(s) appear to be documents in the nature of evidence. Petitioners are advised that these 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.
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 attorney who will be representing respondent in this matter. The contact information for that attorney will be included in the Answer that respondent files to the Petition. (Respondent has 60 days from the date of service of the Petition within which to file the answer.) 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, it is
ORDERED that the Court shall take no action on petitioners' above-referenced Exhibit(s) at this time.