Opinion
5114-24S
07-09-2024
SAMANTHA MASON & HAYDEN MASON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On July 8, 2024, petitioners made an electronic filing with the Court at Docket Index No. 9, designating the filing as petitioners' "Answer." That filing consists of a document in the nature of evidence. We accordingly inform petitioners that the document has 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.
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 representing respondent in this matter. Petitioners may find the contact information for that attorney in respondent's Answer, filed May 6, 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' filing at Docket Index No. 9 is recharacterized as petitioners' Exhibit(s). It is further
ORDERED that at this time the Court will take no further action with respect to petitioners' just-referenced Exhibit(s).