Opinion
12330-22S
06-06-2022
JOSHUA K.D. KERN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On June 2, 2022 petitioner filed electronically in the above-docketed matter two identical documents under the designations "Brief in Support of Petition" and "Memorandum in Support of Brief in Support of Petition". However, review of the record shows that the filings consist of a letter from a payroll processing entity explaining an error in filings. As such, the filed documents appear to be potentially evidentiary in nature, submitted by petitioner in support of his position herein.
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 June 2, 2022, at Docket Entries #6 and 7, are hereby deemed stricken from the Court's record in this case.