Opinion
733-23S
02-02-2023
DALE B. CARTER & DONNA B. CARTER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On January 31, 2023, petitioners filed electronically in the above-docketed matter a document under the designation "Exhibit(s)". However, review of the record shows that the submission consists primarily of correspondence sent by petitioners, throught a representative, to the Internal Revenue Service (IRS). As such, the filing 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 January 31, 2023, at Docket Entry #6, is hereby deemed stricken from the Court's record in this case.