Opinion
2733-23
03-10-2023
JAVELYN R. EVANS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On March 7, 2023, petitioner filed electronically in the above-docketed matter a document under the designation "Exhibit(s)". However, review of the record shows that, in addition to a note from petitioner, the filing consists primarily of tax return and financial materials. As such, the filed document appears in large part to be potentially evidentiary in nature, submitted by petitioner in support of petitioner's position herein.
Although the Court will be lenient in this instance in not striking the document, the Court would nonetheless 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 or otherwise dismissed 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 March 7, 2023, at Docket Entry #6 shall be recharacterized as a First Amendment to Petition.