Opinion
18576-22
05-19-2023
ROBERT DEAN MAZOTTI & DEBRA LEA JONES-MAZOTTI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Courtney D. Jones Judge
The Court received and filed a letter by petitioners dated January 12, 2023. The letter appears to be in the nature of evidence. Petitioners are therefore informed 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 at the trial of this matter. Generally, evidentiary materials are not filed with the Court.
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, such as those that petitioners have filed with the Court, petitioners may provide those documents directly to the attorney who will be representing respondent in this matter. The contact information for that attorney is included in the answer that respondent filed to the Petition. For further information, petitioners may consult "Guidance for Petitioners" under the "Rules & Guidance" tab on the Court's website at www.ustaxcourt.gov. In consideration of the foregoing, it is
ORDERED that the Court will take no action with respect to petitioners' above-referenced letter.