Opinion
18350-23S
01-12-2024
CHRIS ASUNCION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On January 11, 2024, petitioner filed electronically in the above-docketed matter two documents under the designations that reflected confusion with respect to tax Court procedures. To wit, review of the record shows that the filings consist of tax return materials and an Internal Revenue Service (IRS) transcript. As such, the filed documents 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 January 11, 2024, at Docket Index Nos. 7 and 8 are hereby deemed stricken from the Court's record in this case.