Opinion
12324-22S
07-14-2022
JORDAN MATTHEW URSO & KAITLIN ROSE URSO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On July 12, 2022, petitioners electronically filed a set of documents with the Court, designating that filing as "Exhibit(s)." On the same date, petitioners also electronically filed an "Affidavit of Jordan and Kaitlin Urso in Support of Exhibit(s)."
Upon review of the "Exhibit(s)," the Court notes that the filing consists 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. Generally, evidentiary materials are not filed with the Court.
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 those that petitioners have filed with the Court, petitioners may provide those documents directly to the attorney representing respondent in this matter. The name of that attorney and her contact information are available in the Answer, filed July 12, 2022.
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 the above-referenced "Exhibit(s)" and "Affidavit of Jordan and Kaitlin Urso in Support of Exhibit(s)" are hereby deemed stricken from the Court's record in this case.