Opinion
9353-22S
05-24-2022
MICHAEL STEVEN SLACKTA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley, Chief Judge
On May 15 and May 23, 2022, petitioner filed electronically in the above-docketed matter a series of five documents under the designation "Exhibit(s)". However, review of the record shows that all are procedurally improperly titled, some are duplicative of material already in the record, and the majority appear to be potentially evidentiary in nature, submitted by petitioner in support of his position herein.
Although the Court previously on April 27, 2022, 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 May 15 and 23, 2022, at Docket Entries #6, 7, 8, 9, and 10 are hereby deemed stricken from the Court's record in this case.