Opinion
27916-22
07-27-2023
SHARON ROSE A. PRIESTLEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On July 25, 2023, petitioner electronically filed at Docket Index Nos. 9 and 10 a set of documents, which were designated as "Exhibit(s) to Petition". These filings appear to consist of documents in the nature of evidence.
Petitioner is 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. Generally, evidentiary materials are not filed with the Court unless pursuant to a Standing Pretrial Order.
If, in an effort to settle this matter before trial, petitioner would like respondent (i.e., the Internal Revenue Service) to review and consider certain documents, such as those that petitioner has filed with the Court, petitioner may provide those documents directly to the attorney representing respondent in this matter. Petitioner may find the contact information for that attorney in respondent's Answer, filed March 22, 2023.
For further information, petitioner 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 petitioner's "Exhibit(s) to Petition", filed at Docket Index Nos. 9 and 10, are recharacterized as petitioner's "Exhibits". It is further
ORDERED that the Court will take no action with respect to petitioner's above-referenced Exhibit(s).