Opinion
19908-22S
11-03-2022
JOHN STEFFEN JENSEN & CONNIE KAYE JENSEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN, CHIEF JUDGE
Upon due consideration of the Exhibit and Reply to Answer filed October 31, 2022, it is ORDERED that the Exhibit is stricken from the record as being in the nature of evidence. 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 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. It is further
ORDERED that the Reply to Answer is likewise stricken from the record as it refers only to the above-referenced Exhibit.