Opinion
26126-22S
05-17-2023
EDMUND H. BAUR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On December 31, 2022, and February 14, 15, and 16, 2023, petitioner filed electronically in the above-docketed matter a series of 18 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 his 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 at Docket Entries #6 through 8 and 10 through 24 are hereby deemed stricken from the Court's record in this case.