Opinion
7993-24S
07-11-2024
TASHAUNA DEVINE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On July 10, 2024, petitioner filed a First Amendment to Petition. This filing consists of a statement of taxpayer identification number. Although a petitioner must submit with the petition a statement of his or her taxpayer identification number, see Rule 20(b), Tax Court Rules of Practice and Procedure, the Court does not file that statement or make it a part of the Court's file in the case, see Note to Rule 20, 130 T.C. at 382-383 (2008). Accordingly, we will strike this filing from the record in this case.
Petitioner also filed a document titled "Exhibit(s)" on July 10, 2024. This filing appears to be potentially evidentiary in nature, submitted by petitioner in support of her 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.
Upon due consideration, it is
ORDERED that petitioner's First Amendment to Petition, filed July 10, 2024, shall be deemed stricken from the Court's record in this case and shall be sealed from public view and retained by the Court in a sealed file which shall not be inspected by any person or entity not a party to this case, except by an Order of the Court. It is further
ORDERED that petitioner's document titled "Exhibit(s)," filed July 10, 2024, is deemed stricken from the Court's record in this case.