Opinion
8023-23S
07-18-2023
GORDON LOREN BACOME, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On July 10, 2023, petitioner filed electronically in the above-docketed matter four documents under the designations "Declaration of Gordon Loren Bacome in Support of Notice of Attachments in the Nature of Evidence" and "Declaration of Gordon Loren Bacome in Support of Declaration of Gordon Loren Bacome in Support of Notice of Attachments in the Nature of Evidence". However, review of the record shows that the filings consist of documentation pertaining to claimed dependents. As such, the filed documents appear to be potentially evidentiary in nature, submitted by petitioner in support of his position herein.
Although the Court previously on May 22, 2023, issued to petitioner a Notice of Attachments in the Nature of Evidence, the Court would again stress that evidentiary materials generally are not filed with the Court; rather, they should be exchanged with counsel for the Internal Revenue Service (IRS) as part of the pretrial process (before trial) and then introduced at trial if the case has not been settled prior thereto. Because the IRS is separate from this Court, petitioner is accordingly advised to contact IRS counsel directly regarding such matters.
Upon due consideration, it is
ORDERED that the documents filed July 10, 2023, at Docket Index Nos. 9 through 12 are deemed stricken from the Court's record in this case.