Opinion
19504-23S
12-13-2023
MANUEL AGUSTIN NINO & KARINA MORENO NUNEZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On December 12, 2023, petitioners made multiple electronic filings with the Court. Two of the filings appear at Docket Index Nos. 7 and 8, having been designated by petitioners as "Exhibit(s)." Upon review, the Court notes that these filings appear to consist of documents in the nature of evidence. Petitioners are therefore informed that the 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 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 will be included in the answer that respondent files to the Petition. (Respondent has 60 days from the date of service of the Petition within which to file the answer.)
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 at this time the Court will take no action with respect to petitioners' Exhibit(s).