Opinion
13290-23S
08-31-2023
ADAM V. LAURENCE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On August 30, 2023, petitioner filed electronically in the above-docketed matter a document under the designation "Exhibit(s)". However, review of the record shows that the filing consists of tax return and financial materials, such as purchase confirmations and receipts. As such, the filed material appears to be potentially evidentiary in nature, submitted by petitioner in support of his position herein.
The Court would therefore take this opportunity to advise petitioner 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 (who will file an Answer herein within approximately 60 days after the service of the petition) directly regarding such matters.
Upon due consideration, it is
ORDERED that the document filed August 30, 2023, at Docket Index No. 6 is hereby deemed stricken from the Court's record in this case.