Opinion
10878-22S
07-27-2022
KEXUAN LI & YUCHEN ZHAO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
Upon due consideration of the documents filed by petitioners on July 25, 2022, it is
ORDERED that Docket Index entries 6-12 are hereby stricken from the record of this case 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 advised to contact IRS counsel (listed in the Answer filed July 6, 2022) directly regarding such matters.