Opinion
5931-24S
07-09-2024
NICHOLAS P. RIVERA & CHERYL A. RIVERA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
Pending before the Court in this case is respondent's Motion to Dismiss for Lack of Jurisdiction, filed June 12, 2024. On July 8, 2024, petitioners made five electronic filings with the Court, designating those filings as (1) an Objection to Motion to Dismiss for Lack of Jurisdiction at Docket Index No. 9 and (2) Affidavit(s) of Nicholas Rivera in Support of Objection to Motion to Dismiss for Lack of Jurisdiction at Docket Index Nos. 10 through 13. Petitioners' filings at Docket Index Nos. 10 through 13 appear to consist of documents in the nature of evidence.
Upon due consideration and for cause, it is
ORDERED that petitioners' filings at Docket Index Nos. 10 through 13 are recharacterized as petitioners' Exhibit(s).
The parties are hereby informed that the Court will take action on respondent's above-referenced Motion in due course.