Opinion
849-23S
03-28-2023
MOLLY RACHEL VAN HOY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On March 24, 2023, petitioner electronically filed the following improperly titled documents: (1) Response to Answer (Doc. 7); (2) Brief in Support of Response to Answer (Doc. 8); (3) Brief in Support of Response to Answer (Doc. 9); and (4) Brief in Support of Response to Answer (Doc. 10).
Upon due consideration of the foregoing, it is
ORDERED that each of the above-described Response to Answer (Doc. 7) is recharacterized as a Letter Dated March 24, 2023. It is further
ORDERED that the above-referenced documents titled Brief in Support of Response to Answer (Docs. 8, 9, and 10) are each recharacterized as an Exhibit. It is further
ORDERED that petitioner is advised that the above-described documents appear to be documents in the nature of evidence. These documents have 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. In the future, 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 is included in respondent's Answer to the petition, filed March 24, 2023. For more information, petitioner's attention is invited to "Guidance for Petitioners" under "Rules & Guidance" on the Court's website, www.ustaxcourt.gov.