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).