Opinion
14029-24
08-30-2024
BRYAN L. REESE & SARA M. REESE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On August 29, 2024, petitioners filed documents improperly titled Affidavit of Bryan L. Reese in Support of Petition and Administrative Record. Those filings appear to consist of documents in the nature of evidence. Petitioners are advised that the above-referenced documents have not been received into evidence by the Court at this time.
Petitioners are further advised that in the future, unless otherwise directed, if petitioners seek to have the Commissioner (respondent) review and consider documents in an effort to reach a settlement before any trial in this case, petitioners should provide those documents directly to respondent's counsel. The contact information for respondent's counsel will be included in respondent's Answer, which is currently due to be filed on or before October 28, 2024. For more information, petitioners may consult "Guidance for Petitioners" under "Rules & Guidance" on the Court's website, www.ustaxcourt.gov.
Upon due consideration, it is
ORDERED that petitioners' Affidavit of Bryan L. Reese in Support of Petition and Administrative Record are each recharacterized as a Proposed Trial Exhibit.