Opinion
315-22S
01-18-2022
Abdel Raouf Nashnoush & Ala Ben Sasi Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge.
On January 13, 2022, petitioners electronically filed a document titled Affidavit of Abdel Raouf Nashnoush in Support of Petition (Doc. 4), as well as four documents each titled Affidavit in Support of Affidavit of Abdel Raouf Nashnoush in Support of Petition (Docs. 5, 6, 7, and 8). The majority of petitioners' filings appear to consist of documents in the nature of evidence. Petitioners are advised that these 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. If, in an effort to settle this matter prior to trial, petitioners wish respondent to review and consider certain documents, petitioners are advised to provide those documents directly to respondent's counsel. The contact information for respondent's counsel will be included in respondent's answer to the petition, which is due 60 days after the petition was served on respondent. For more information, petitioners are directed to consult "Guidance for Petitioners" under "Rules & Guidance" on the Court's website, www.ustaxcourt.gov.
Upon due consideration, it is
ORDERED that petitioners' Affidavit of Abdel Raouf Nashnoush in Support of Petition, filed January 13, 2022, is recharacterized as a First Amendment to Petition. It is further
ORDERED that petitioners' documents titled Affidavit in Support of Affidavit of Abdel Raouf Nashnoush in Support of Petition (Docs. 5, 6, 7, and 8), filed January 13, 2022, are stricken from the Court's record in this case.