Opinion
4300-23
04-28-2023
JANET L. EMEIGH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On April 28, 2023, petitioner filed electronically in the above-docketed matter a document under the designation "Exhibit(s)". However, review of the record shows that the filing consists of tax return and financial materials. As such, the filed document 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 the document filed April 28, 2023, at Docket Entry #8, is hereby deemed stricken from the Court's record in this case.