Opinion
8410-22
07-25-2022
NELIDA AGUAYO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On July 6, 2022, petitioner filed electronically in the above-docketed matter a series of 8 documents. However, review of the record shows that all are improperly titled, some were submitted duplicatively, and the majority appear to be potentially evidentiary in nature, submitted by petitioner in support of petitioner's 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 directly regarding such matters.
Upon due consideration, it is
ORDERED that the documents filed July 6, 2022, at Docket Entries #6 through 13, are hereby deemed stricken from the Court's record in this case.