Opinion
4805-24S
05-09-2024
ORDER
Kathleen Kerrigan Chief Judge
On May 3, 2024, petitioner filed a Report, which appears to be a document in the nature of evidence. Petitioner is advised that the Report has not been received into evidence by the Court at this time 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.
Petitioner is further advised that in the future, unless otherwise directed, if petitioner seeks to have the Commissioner (respondent) review and consider documents in an effort to reach a settlement before any trial in this case, petitioner should provide those documents directly to respondent's counsel. The contact information for respondent's counsel was included in respondent's Answer, which was filed May 3, 2024. For more information, petitioner may consult "Guidance for Petitioners" under "Rules & Guidance" on the Court's website, www.ustaxcourt.gov.
Upon due consideration, it is
ORDERED that the Court shall take no action on petitioner's above-referenced Report at this time.