Opinion
164-24S
02-26-2024
PEDRON FILIPE PROENCA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On February 23, 2024, petitioner made an electronic filing with the Court, designating the filing as petitioner's Exhibit(s). The filing appears to consist of a document in the nature of evidence. We accordingly inform petitioner that the document has 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, petitioner would like respondent (i.e., the Internal Revenue Service) to review and consider certain documents, such as the document that petitioner has filed with the Court, petitioner may provide those documents directly to the attorneys representing respondent in this matter. Petitioner may find the contact information for those attorneys in respondent's Answer, filed February 23, 2024.
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 at this time the Court will take no further action with respect to petitioner's Exhibit(s).