Opinion
7139-24S
09-12-2024
MATTHEW STARR & NICOLE STARR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On September 12, 2024, petitioners filed a document titled Exhibit(s), which appears to be in the nature of evidence.
The Tax Court is separate and independent from the Internal Revenue Service. Petitioners are advised that the above-referenced document 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. Petitioners are further advised that in the future, unless otherwise directed, if they seek to have the Commissioner (respondent) review and consider documents in an effort to reach a settlement before any trial in this case, petitioners should provide those documents directly to respondent's counsel. The contact information for respondent's counsel was included in respondent's Answer, filed May 23, 2024, and the Entry of Appearance for Respondent, filed June 5, 2024. For more information, petitioners may consult "Guidance for Petitioners" under "Rules & Guidance" on the Court's website, www.ustaxcourt.gov.
Upon due consideration, it is
ORDERED that the above-referenced Exhibit(s) is recharacterized as a Proposed Trial Exhibit. The Court shall take no further action on petitioner's above-referenced filing at this time.