Opinion
24688-22
01-31-2023
SERGEY STELMAKH & DARIA CHYPCHAI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On January 28, 2023, petitioners electronically filed a set of documents, designating the filing as a "Reply to Answer." Upon review thereof, the Court notes that the filing appears to consist of documents in the nature of evidence. We therefore advise petitioners 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. In general, evidentiary materials are not filed with the Court.
Upon due consideration and for cause, it is ORDERED that petitioners' Reply to Answer is recharacterized as petitioners' Exhibit(s).