Opinion
10508-22
09-12-2022
MATTHEW C. JOHNSON & CORINNA JOHNSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
Upon due consideration of the Affidavit of Rob Moreland Business Manager St. Ignatius Parish in Support of Petition, filed August 31, 2022, and the documents erroneously filed as an Answer and the Declaration of Matthew Johnson in Support of Answer on September 1, 2022, it is
ORDERED that the above-referenced documents are 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.