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Evans v. Comm'r of Internal Revenue

United States Tax Court
Mar 10, 2023
No. 2733-23 (U.S.T.C. Mar. 10, 2023)

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.


Summaries of

Evans v. Comm'r of Internal Revenue

United States Tax Court
Mar 10, 2023
No. 2733-23 (U.S.T.C. Mar. 10, 2023)
Case details for

Evans v. Comm'r of Internal Revenue

Case Details

Full title:JAVELYN R. EVANS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Mar 10, 2023

Citations

No. 2733-23 (U.S.T.C. Mar. 10, 2023)