Opinion
9469-24
09-04-2024
ORDER
Kathleen Kerrigan, Chief Judge
On September 4, 2024, petitioner filed three improperly titled documents (Docket Index Nos. 9, 10, and 11). Those filings appear to be documents in the nature of evidence.
The Tax Court is separate and independent from the Internal Revenue Service. Petitioner is advised that the above-referenced documents have not been received into evidence by the Court at this time. Petitioner is further advised that in the future, unless otherwise directed, if petitioner seeks to have the Commissioner (respondent) review and consider documents in an effort to reach a settlement before any trial in this case, petitioner should provide those documents directly to respondent's counsel. The contact information for respondent's counsel was included in respondent's Answer, which was filed on July 26, 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 documents filed at Docket Index Nos. 9, 10, and 11 are each recharacterized as a Proposed Trial Exhibit.