Opinion
3531-24
04-25-2024
MATTHEW R. SORG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On April 23, 2024, petitioner electronically filed a document titled "Statement Tax Year 2021, From 1099 Composite & Year-End Summary for Charles Schwab." This filing appears to consist of documents in the nature of evidence.
Petitioner is therefore informed that those documents have not been received into evidence by the Court, 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. If, in an effort to settle this matter before trial, petitioner would like respondent (i.e., the Internal Revenue Service) to review and consider certain documents, such as the documents that petitioner has filed with the Court, petitioner may provide those documents directly to the attorneys representing respondent in this matter. The contact information for those attorneys is included in the Answer that respondent filed on April 23, 2024. For further information, petitioner may consult "Guidance for Petitioners" under the "Rules & Guidance" tab on the Court's website at www.ustaxcourt.gov.
Upon due consideration and for cause, it is
ORDERED that petitioner's above-referenced submission, filed on April 23, 2024, at Docket Entry No. 8, is recharacterized as petitioner's Exhibit(s). It is further
ORDERED that at this time the Court will take no further action with respect to petitioner's Exhibit(s).