Opinion
15949-21S
08-31-2023
MARK R. ROARK & KAREN ROARK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Lewis R. Carluzzo Chief Special Trial Judge
A document styled "Motion for Leave to Conduct Discovery Pursuant to Rule 70(a)(2)" was received from petitioners and filed on August 28, 2023. Along with a statement of the petitioners' position in this case, most of the document consists of forms or schedules that might or might not have evidentiary value.
After careful review of the document, the Court is unable to identify what, if any, relief petitioners are seeking. Nevertheless, to the extent there is a claim for relief made expressly or implicitly somewhere in the document, it is
ORDERED that petitioners' motion is denied.