Opinion
4303-22S
03-15-2022
Kenneth E. Caley & Kathleen F. Caley Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On March 13, 2022, petitioners filed electronically in the above-docketed matter a series of 10 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 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 13, 2022, at Docket Entry #7 shall be recharacterized as a First Amendment to Petition. It is further
ORDERED that the documents filed March 13, 2022, as at Docket Entries #5, 6, and 8 through 14 are are hereby deemed stricken from the Court's record in this case.