Opinion
6850-23
07-18-2023
SAMUEL ALLEN FINCK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On July 4, 2023, petitioner filed electronically in the above-docketed matter a series of four documents. However, all were improperly titled, and no statements explaining petitioner's intentions with the submissions were offered. Instead, review shows the filings consist in their entirety of copies of tax forms and related materials for 2017 and various checks. As such, the filed documents appear to be potentially evidentiary in nature, submitted by petitioner presumably in support of his position herein. They are not an Amended Petition, and they do not appear to be directly responsive to the Motion To Dismiss for Failure To State a Claim Upon Which Relief Can Be Granted pending in this case.
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 dismissed or 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 documents filed July 4, 2023, at Docket Index Nos. 8 through 11 and are deemed stricken from the Court's record in this case. It is further
ORDERED that the time within which petitioner shall file an objection, if any, to respondent's Motion To Dismiss for Failure To State a Claim Upon Which Relief Can Be Granted is hereby extended to August 14, 2023. It is further
ORDERED that the time within which petitioner may file with the Court a proper amended petition that sets forth clear and concise assignments of each and every error that petitioner alleges to have been committed by the Commissioner in the determination of the deficiencies, additions to tax, and/or penalties in dispute in this case, and/or the determination regarding any collection action in dispute in this case, and clear and concise lettered statements of the facts on which petitioner bases the assignments of error, is likewise extended to August 14, 2023. See Rules 34(b), 331(b), Tax Court Rules of Practice and Procedure; Jarvis v. Commissioner, 78 T.C. 646, 658 (1982).