Opinion
11858-22
08-29-2022
MICHAEL K. BULLOCK & INGRID D. BULLOCK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
Upon due consideration of the First Amended Petition filed August 16, 2022, along with several Exhibits, it is
ORDERED that the First Amended Petition is hereby recharacterized as an Amendment to the Petition filed May 17, 2022. It is further
ORDERED that the Exhibits filed August 16, 2022, are stricken from the record as being in the nature of evidence. 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 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.