Opinion
13879-24S
09-12-2024
NEIL ALLEN OKULEY & ABIGAIL JOY OKULEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On September 12, 2024, petitioners filed the following improperly two documents titled Exhibit(s) (Docket Index Nos. 8 and 9). Those filings appear to be documents in the nature of evidence.
The Tax Court is separate and independent from the Internal Revenue Service. Petitioners are advised that the above-referenced documents have not been received into evidence by the Court at this time 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. Petitioners are further advised that in the future, unless otherwise directed, if they seek to have the Commissioner (respondent) review and consider documents in an effort to reach a settlement before any trial in this case, petitioners should provide those documents directly to respondent's counsel. The contact information for respondent's counsel will be included in respondent's Answer, which is due to be filed on or before October 28, 2024. For more information, petitioner may consult "Guidance for Petitioners" under "Rules & Guidance" on the Court's website, www.ustaxcourt.gov.
Upon due consideration, it is
ORDERED that the above-referenced Exhibit(s) filed at Docket Index Nos. 8 and 9 are each recharacterized as a Proposed Trial Exhibit.