Opinion
6498-22
05-25-2022
HERBERT JAMES SMITH, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley, Chief Judge
Upon due consideration of the Exhibit filed May 23, 2022, it is
ORDERED that the above-referenced document is stricken from the record as being in the nature of evidence. 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 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.