Opinion
16753-23S
10-27-2023
MICHELLE AMBER CLARK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On October 26, 2023, petitioner filed electronically in the above-docketed matter a series of three documents under the designation "Exhibit(s)". However, review of the record shows that the filings consist of copies of Internal Revenue Service (IRS) correspondence sent to petitioner by the agency. As such, the filed documents appear to be potentially evidentiary in nature, submitted by petitioner in support of petitioner's position herein.
The Court would therefore take this opportunity to advise petitioner 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 dismissed or settled prior thereto. Because the IRS is separate from this Court, petitioner is accordingly advised to contact IRS counsel directly regarding such matters, once he or she makes an appearance in this case.
Upon due consideration, it is
ORDERED that the documents filed October 26, 2023, at Docket Index Nos. 6, 7, and 8 are hereby deemed stricken from the Court's record in this case.