Opinion
8924-22S
08-02-2022
PAUL STEVEN WHITE & NYCKE SUE WHITE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On May 29, 2022, petitioners electronically filed five sets of documents with the Court, designating those filings as follows: (1) petitioners' "Exhibit(s)" at Docket Index No. 6; (2) petitioners' "Affidavit of Bank Letter in Support of Exhibit(s)" at Docket Index No. 7; (3) petitioners' "Affidavit of 1099 in Support of Exhibit(s)" at Docket Index No. 8; (4) petitioners' "Affidavit of Withdrawal Request in Support of Exhibit(s)" at Docket Index No. 9; and (5) petitioners' "Affidavit of IRS Notice in Support of Exhibit(s)" at Docket Index No. 10.
Upon review of the foregoing, the Court notes that each of petitioners' filings appears to consist 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. Petitioners may consult the Answer, filed June 9, 2022, to obtain the name of that attorney and his contact information.
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' above-referenced filings at Docket Index Nos. 6 through 10 are hereby deemed stricken from the Court's record in this case.