From Casetext: Smarter Legal Research

Ballard v. Comm'r of Internal Revenue

United States Tax Court
Aug 3, 2022
No. 11310-22 (U.S.T.C. Aug. 3, 2022)

Opinion

11310-22

08-03-2022

ANGELA SMITH BALLARD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge

On July 13, 2022, petitioner filed electronically in the above-docketed matter a series of 8 documents under the designation "Exhibit(s)". However, review shows that some were submitted duplicatively and the majority appear to be potentially evidentiary in nature, submitted by petitioner in support of her position herein.

Although the Court previously on May 19, 2022, issued to petitioner a Notice of Attachments in the Nature of Evidence, the Court would again stress 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 13, 2022, at Docket Entries #9 through 16, are hereby deemed stricken from the Court's record in this case.


Summaries of

Ballard v. Comm'r of Internal Revenue

United States Tax Court
Aug 3, 2022
No. 11310-22 (U.S.T.C. Aug. 3, 2022)
Case details for

Ballard v. Comm'r of Internal Revenue

Case Details

Full title:ANGELA SMITH BALLARD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Aug 3, 2022

Citations

No. 11310-22 (U.S.T.C. Aug. 3, 2022)