Opinion
176-24S
05-20-2024
ZACHARY L. NELLOM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On May 13, 2024, the Court received and filed a Letter signed by petitioner. Petitioner's Letter references various exhibits, which would appear to be documents in the nature of evidence; however, no such exhibits were attached.
The Tax Court is separate and independent from the Internal Revenue Service. Petitioner is advised that the appropriate time to present documentary evidence for inclusion in the Court's record is at the trial of this matter. In the future, unless otherwise directed, if petitioner seeks to have the Commissioner (IRS or respondent) review and consider documents in an effort to reach a settlement before any trial in this case, petitioner should provide those documents directly to respondent's counsel. The contact information for respondent's counsel was included in respondent's Answer, which was filed on February 21, 2024. 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 Letter at this time.