Opinion
4441-24
04-12-2024
JOSE M. REYES REYES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On April 8, 2024, the Court received and filed petitioner's First Amended Petition. However, the Court notes that certain documents attached thereto appear to be in the nature of evidence. Petitioner is therefore informed that those 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, petitioner would like respondent (i.e., the Internal Revenue Service) to review and consider certain documents, petitioner 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 First Amended Petition. Respondent has 60 days from the date of service of the First Amended Petition within which to file the answer (or 45 days from that date within which to move with respect to the First Amended Petition).
For further information, petitioner may consult "Guidance for Petitioners" under the "Rules & Guidance" tab on the Court's website at www.ustaxcourt.gov.
Upon due consideration and for cause, it is
ORDERED that at this time the Court will take no further action with respect to the above-referenced attachments to the First Amended Petition.