Opinion
2803-23
04-07-2023
SEMION FELDMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On April 3, 2023, petitioner filed electronically in the above-docketed matter a series of three documents under the designation "Supplement to Petition". However, review of the record shows that filings consist of tax return and residential materials. As such, the filed documents appear to be potentially evidentiary in nature, submitted by petitioner in support of his position herein. The same materials had already been attached to the original petition as well.
Although the Court previously on March 7, 2023, issued to petitioner a Notice of Attachments in the Nature of Evidence, the Court would again stress 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 documents filed April 3, 2023, at Docket Entries #10, 11, and 12 are hereby deemed stricken from the Court's record in this case.