Opinion
2889-23S
06-29-2023
COLLEEN E. RUSSELL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On January 3, 2023, petitioner electronically filed a document titled Exhibit(s). Upon due consideration, it is
ORDERED that petitioner is advised that the Tax Court is separate and independent from the IRS. Because the above-described document appears to consist of documents in the nature of evidence, these documents have not been received into evidence by the Court at this time. Unless otherwise directed by the Court, the proper time to present documentary evidence for inclusion in the Court's record is at the trial of this matter. In the future, if petitioner seeks to have respondent review and consider documents in an effort to reach a settlement in this case prior to trial, petitioner should provide those documents directly to respondent's counsel, rather than filing them with the Court. The contact information for respondent's counsel was included in respondent's Answer to the petition, which was filed April 26, 2023. For more information, petitioner's attention is invited to "Guidance for Petitioners" under "Rules & Guidance" on the Court's website, www.ustaxcourt.gov.