Opinion
5830-23S
04-21-2023
FREDERICK H.R. BOETTCHER, II & PAMELA A. BOETTCHER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On April 20, 2023, petitioners filed electronically in the above-docketed matter four documents under the designation "Proposed Trial Exhibits" and "Memorandum in Support of Proposed Trial Exhibits". However, review of the record shows that the filings consist of tax return and financial materials, as well as items of Internal Revenue Service (IRS) correspondence. As such, the filed documents appear to be potentially evidentiary in nature, submitted by petitioners in support of their position herein.
The Court would therefore take this opportunity to advise petitioners 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, petitioners are accordingly advised to contact IRS counsel directly regarding such matters.
Upon due consideration, it is
ORDERED that the documents filed April 20, 2023, at Docket Entries #6 though 9, are hereby deemed stricken from the Court's record in this case.