Opinion
3613-23S
06-02-2023
LAURENCE S. BERKOWITZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On June 1, 2023, petitioner filed electronically in the above-docketed matter five documents under the designation "Exhibit(s)". However, review of the record shows that the filings consist of birth and marriage certificates, as well as letters from petitioner's children's schools. As such, the filed documents 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 June 1, 2023, at Docket Index Nos. 7 through 11, are hereby deemed stricken from the Court's record in this case.