Opinion
9337-24S
07-26-2024
PAUL TON & VAN THI NGUYEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On July 25, 2024, petitioners filed electronically in the above-docketed matter a document under the designation "First Supplement to Attachment to Petition". However, the filed document appears to be potentially evidentiary in nature, submitted by petitioners in support of their position herein.
The Court would therefore take this opportunity to advise petitioners that evidentiary materials generally are not filed with the Court; rather, they should be exchanged with counsel for the Internal Revenue Service (IRS) as part of the pretrial process (before trial) and then presented in connection with a scheduled trial if the case has not been settled prior thereto. Because the IRS is separate from this Court, petitioners are accordingly advised to contact IRS counsel directly regarding such matters. Petitioners may find the contact information for that attorney in respondent's Answer, filed July 23, 2024.
For further information, petitioners may consult "Guidance for Petitioners" under the "Rules & Guidance" tab on the Court's website at www.ustaxcourt.gov.
Upon due consideration, it is
ORDERED that the document filed July 25, 2024, at Docket Index No. 7 is hereby deemed stricken from the Court's record in this case.