Opinion
20339-23L
01-02-2024
GERALD D. THOMPSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On December 27, 2023, petitioner Gerald D. Thompson filed the Petition to commence this case, seeking review of a purported notice of determination concerning collection action issued with respect to his 2021 and 2022 tax years.
On December 29, 2023, petitioner filed a document improperly titled Affidavit of Gerald D. Thompson in Support of Petition. That document does not consist of an affidavit and, furthermore, appears to be in the nature of evidence. Petitioner is advised that this document has not been received into evidence by the Court at this time and, unless otherwise directed by the Court, the proper time to present documentary evidence for inclusion in the Court's record is at the trial of this matter.
Upon due consideration, it is
ORDERED that petitioner's Affidavit of Gerald D. Thompson in Support of Petition is recharacterized as an Exhibit. It is further
ORDERED that, if petitioner seeks to have respondent review and consider documents in an effort to reach a settlement in this case prior to trial, petitioner shall provide those documents directly to respondent's counsel, rather than filing them with the Court. The contact information for respondent's counsel will be included in respondent's Answer to the Petition, which is due to be filed on or before February 26, 2024. For more information, petitioner's attention is invited to "Guidance for Petitioners" under "Rules & Guidance" on the Court's website, www.ustaxcourt.gov. It is further
ORDERED that the Court will take no further action on petitioner's above-referenced filing at this time.