Opinion
16740-22S
09-12-2022
KEVIN M. CROSSFIELD, SR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On September 8, 2022 petitioner filed electronically in the above-docketed matter a series of three documents under the designations "Exhibit(s)" and "Brief in Support of Exhibit(s)". However, review of the record shows that the filings consist of materials pertaining to claimed dependents. As such, the filed documents appear to be potentially evidentiary in nature, submitted by petitioner in support of his position herein.
Although the Court previously on August 1, 2022, issued to petitioner a Notice of Attachments in the Nature of Evidence (since identical documents were attached improperly to the petition underlying this proceeding), the Court would again stress 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.
Upon due consideration, it is
ORDERED that the documents filed September 8, 2022, at Docket Entries #8, 9, and 10, are hereby deemed stricken from the Court's record in this case.