Opinion
15826-23
10-27-2023
ADAM J. COON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On October 23, 2023, petitioner filed electronically in the above-docketed matter two documents under the designation "Exhibit(s)". However, review of the record shows that the filings consist of materials related to health insurance. 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 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 enters an appearance in this proceeding.
Upon due consideration, it is
ORDERED that the documents filed October 23, 2023, at Docket Index Nos. 6 and 7 are hereby deemed stricken from the Court's record in this case.