Opinion
22224-21
12-02-2021
Andrea Dos Santos Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On November 26, 2021, petitioner filed a First Amended Petition, attached to which were certain documents that appear to be in the nature of evidence. Petitioner is advised that these documents have not been received into evidence by the Court.
The Court previously issued to petitioner, on September 21, 2021, a Notice of Attachments in the Nature of Evidence regarding documents attached to the petition. Accordingly, the Court will stress that evidentiary materials are not filed with the Court. Instead, after counsel for the Internal Revenue Service files an Answer in this case, petitioner should contact directly the counsel identified in the Answer and exchange any evidence with him or her as part of the pretrial process. If the case has not settled by the time of trial, petitioner may introduce any evidence at that time.
The foregoing considered, it is
ORDERED that, on or before January 31, 2022, respondent shall file an Answer to petitioner's First Amended Petition.