Opinion
1439-24S
04-24-2024
MAUREEN MULVIHILL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On April 23, 2024, petitioner filed Exhibit(s) to Petition (Doc. Index No. 6). On April 24, 2024, petitioner filed further Exhibit(s) (Doc. Index Nos. 8, 9, and 10). Included in those exhibits is a copy of a letter from the Internal Revenue Service's Independent Office of Appeals, advising petitioner that her matter has been referred to Appeals for possible settlement and requesting documentation from petitioner. The documents filed by petitioner appear to consist mainly of documents in the nature of evidence.
The Tax Court is separate and independent from the Internal Revenue Service. It is unclear whether petitioner has provided to Appeals the same documentation that was filed with the Court. If not, petitioner is advised that those documents must be provided directly to Appeals, rather than being filed with the Court. 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. For more information, petitioner may consult "Guidance for Petitioners" under "Rules & Guidance" on the Court's website, www.ustaxcourt.gov.
Upon due consideration, it is ORDERED that the Court shall take no action on petitioner's above-referenced filings at this time.