Opinion
18588-23S
01-30-2024
DANIELLE SLOAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On January 16, 2023, petitioner filed four documents at Docket Index Nos. 6-9, which were respectively titled Exhibit(s), Brief in Support of Exhibit(s), Answer to Amendment to Amended Petition, and Declaration of Danielle Sloan in Support of Answer to Amendment to Amended Petition. On January 17, 2024, petitioner filed five documents at Docket Index Nos. 10-14, which were titled either Exhibit(s) or Brief in Support of Exhibit(s).
The above-described documents appear to include documents in the nature of evidence. Petitioner is advised that these documents have not been received into evidence by the Court at this time and, 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.
Upon due consideration, it is
ORDERED that the documents filed at Docket Index Nos. 7, 8, 9, and 14 are each recharacterized as petitioner's Letter. It is further
ORDERED that the document filed at Docket Index No. 11 is recharacterized as petitioner's Exhibit(s). It is further
ORDERED that, if petitioner seeks to have respondent review and consider documents in an effort to reach a settlement in this case prior to trial, petitioner shall provide those documents directly to respondent's counsel, rather than filing them with the Court. The contact information for respondent's counsel is included in respondent's Answer to the Petition, which was filed January 16, 2024. For more information, petitioner's attention is invited to "Guidance for Petitioners" under "Rules & Guidance" on the Court's website, www.ustaxcourt.gov. It is further
ORDERED that the Court will take no action on the above-referenced filings at this time.