Opinion
15373-22S
03-30-2023
STEVE BOGNA & TERESA BOGNA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On March 28, 2023, petitioners filed electronically in the above-docketed matter a document under the designation "Response to Order that, on or before March 13, 2023, respondent shall file a response to this Order and shall attach thereto a complete copy of the notice of deficiency upon which this case is based". However, review of the record shows that the filing consists of copies of Forms 1098-T, Tuition Statement. As such, the filed document appears 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 document filed March 28, 2023, at Docket Entry #10 is hereby deemed stricken from the Court's record in this case.