Opinion
2798-24S
03-13-2024
ZACHARY A. SWAINE & DIANA L. FLOWERS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On March 12, 2024, petitioners made two electronic filings with the Court, designating the filings as (1) a Brief in Support of Petition, at Docket Index No. 5, and (2) a Memorandum in Support of Brief in Support of Petition, at Docket Index No. 6. The first of these filings appears to be in the nature of a First Amendment to Petition, while the second appears to consist of documents in the nature of evidence. Petitioners are informed that these latter 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, petitioners would like respondent (i.e., the Internal Revenue Service) to review and consider certain documents, such as the documents that petitioners have filed with the Court, petitioners may provide those documents directly to the attorney who will be representing respondent in this matter. The contact information for that attorney will be included in the Answer that respondent files to the Petition, as amended. Respondent has 60 days from the date of service of the Petition, as amended, within which to file the Answer. For further information, petitioners 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 petitioners' filing at Docket Index No. 5 is recharacterized as petitioners' First Amendment to Petition. It is further
ORDERED that petitioners' filing at Docket Index No. 6 is recharacterized as petitioners' Exhibit(s). It is further
ORDERED that at this time the Court will take no further action with respect to petitioners' Exhibit(s).