Opinion
17300-22S
08-19-2022
MIKE SCOTT DEBALSKI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On August 17, 2022, petitioner filed electronically in the above-docketed matter a series of 6 documents. However, review of the record shows that all are improperly titled and appear to be potentially evidentiary in nature, submitted by petitioner in support of his position herein.
The Court would therefore reiterate once again 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 August 17, 2022, at Docket Entries #6 through 11, are hereby deemed stricken from the Court's record in this case.