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Farris v. Comm'r of Internal Revenue

United States Tax Court
Mar 16, 2023
No. 2840-23S (U.S.T.C. Mar. 16, 2023)

Opinion

2840-23S

03-16-2023

FRANCHELLA FARRIS & LAMOUR L. FARRIS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

On March 14, 2023, petitioners filed electronically in the above-docketed matter three documents under the designation "First Supplement to Petition". However, review of the record shows that the filings consist of business and financial records. As such, the filed documents appear to be potentially evidentiary in nature, submitted by petitioners in support of their position herein.

The Court would therefore take this opportunity to advise petitioners 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, petitioners are accordingly advised to contact IRS counsel directly regarding such matters.

Upon due consideration, it is

ORDERED that the documents filed March 14, 2023, at Docket Entries #6, 7, and 8, are hereby deemed stricken from the Court's record in this case.


Summaries of

Farris v. Comm'r of Internal Revenue

United States Tax Court
Mar 16, 2023
No. 2840-23S (U.S.T.C. Mar. 16, 2023)
Case details for

Farris v. Comm'r of Internal Revenue

Case Details

Full title:FRANCHELLA FARRIS & LAMOUR L. FARRIS, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Mar 16, 2023

Citations

No. 2840-23S (U.S.T.C. Mar. 16, 2023)