Opinion
10244-22SL
05-13-2022
NUNTIYA SRIPA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley Chief Judge
On May 12, 2022, petitioner filed a First Supplemental Petition. Upon review thereof, the Court has concluded that the filing is more akin to a first amendment to petition. Accordingly, we will recharacterize it as such.
Additionally, the Court notes that certain documents attached to the aforementioned filing appear to be in the nature of evidence. We therefore advise petitioner that these documents have not been received into evidence by the Court. We further advise petitioner that evidentiary materials are not filed with the Court. Instead, after counsel for the Internal Revenue Service files an answer in this case, petitioner should directly contact the counsel identified in the answer and exchange any evidence with him or her as part of the pretrial process. If the case has not been settled by the time of trial, petitioner may introduce any evidence at that time.
The foregoing considered, it is
ORDERED that petitioner's First Supplemental Petition is recharacterized as petitioner's First Amendment to Petition.