Opinion
18891-23S
02-02-2024
JASMIN STEVENSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN CHIEF JUDGE.
On January 26, 2024, petitioner electronically filed a letter with the Court. However, the Court notes that the letter is addressed to the Internal Revenue Service (IRS). In view of the foregoing, petitioner is informed that the U.S. Tax Court hears disputes between taxpayers (petitioners) and the IRS (respondent), and that the Court is independent of, and not affiliated with, the IRS.
To the extent petitioner's letter appears to be an attempt to communicate directly with respondent regarding this case, the Court notes that petitioner may contact either (or both) of the two attorneys representing respondent in the case. The contact information for those attorneys is included in respondent's Answer filed on January 22, 2024. The Court further notes that the parties appearing before it in any case are generally encouraged to cooperate and communicate, to exchange documents and information, and to further develop the case for trial or other resolution. Some cases may be susceptible to partial or full settlement, and the Court expects the parties to negotiate in good faith with this goal in mind.
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 the Court will take no action on petitioner's above-referenced letter.