Opinion
14714-22
11-30-2022
TEMEKO MEEKS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On November 28, 2022, the Court received and filed a Letter by petitioner dated November 17, 2022. We note that the documents attached to the Letter appear to be in the nature of evidence and therefore advise petitioner that those documents have not been received into evidence by the Court. We also again advise petitioner 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, petitioner would like respondent (i.e., the Internal Revenue Service) to review and consider certain documents, such as those that petitioner has filed with the Court, petitioner may provide those documents directly to the attorneys representing respondent in this matter. The names of those attorneys and their contact information were included in the Answer filed in this case on August 22, 2022.
For further information, petitioner 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 petitioner's Letter dated November 17, 2022, is recharacterized as petitioner's Status Report.