Opinion
5653-24
04-12-2024
TEODORO PEREZ ABAD & YOLLY GARCIA APONTE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On April 12, 2024, petitioners filed electronically in the above-docketed matter a series of three documents under the designation "Exhibit(s)". One was a statement from petitioners, albeit on an Internal Revenue Service (IRS) Form 886-A, Explanation of Items, further explaining petitioners' stance in this proceeding, and thus can be considered analogous in the nature of an amendment to petition. However, review of the record shows that the remaindering two "Exhibit(s)" consist of copies of tax return and related electronic filing confirmation materials. As such, these documents appear to be potentially evidentiary in nature, submitted by petitioners in support of their position herein.
The Court would therefore take this opportunity to advise petitioners 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, petitioners are accordingly advised to contact IRS counsel, once he or she files an answer or motion in this case, directly regarding such matters.
Upon due consideration, it is
ORDERED that the document filed April 12, 2024, at Docket Index No. 6 shall be recharacterized as a First Amendment to Petition. It is further
ORDERED that the documents filed April 12, 2024, at Docket Index Nos. 7 and 8 are hereby deemed stricken from the Court's record in this case.