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Herrera v. Comm'r of Internal Revenue

United States Tax Court
Mar 3, 2023
No. 26658-22 (U.S.T.C. Mar. 3, 2023)

Opinion

26658-22

03-03-2023

DANIA B. HERRERA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge

On March 1, 2023, petitioner electronically filed a document, designating the filing as a "Notice of Appeal." Upon review thereof, the Court notes that the filing appears to consist of documents in the nature of evidence. We therefore advise petitioner that those documents, as well as the Exhibit received February 8, 2023, have not been received into evidence by the Court and that, unless otherwise directed by the Court, the appropriate time to present documentary evidence for inclusion in the Court's record is at the trial of this matter. In general, evidentiary materials are not filed with the Court and petitioner is advised to contact IRS counsel directly regarding such matters.

Upon due consideration and for cause, it is

ORDERED that petitioner's document is recharacterized as petitioner's Exhibit(s).


Summaries of

Herrera v. Comm'r of Internal Revenue

United States Tax Court
Mar 3, 2023
No. 26658-22 (U.S.T.C. Mar. 3, 2023)
Case details for

Herrera v. Comm'r of Internal Revenue

Case Details

Full title:DANIA B. HERRERA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Mar 3, 2023

Citations

No. 26658-22 (U.S.T.C. Mar. 3, 2023)