Opinion
974-23
05-10-2023
ERIC KIBIBI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On May 9, 2023, petitioner electronically filed a set of documents under the designation, "Exhibit(s)." The filing is improper, insofar as it appears to consist of a tax return and related materials. We therefore inform petitioner that the documents 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. Generally, evidentiary materials are not filed with the Court.
If, in an effort to settle this matter before trial, petitioner would like respondent (i.e., the Internal Revenue Service) to review and consider certain documents and materials, such as those that petitioner has improperly filed with the Court, petitioner may provide those documents directly to the attorneys who are representing respondent in this matter. The contact information for those attorneys is included in the Answer, filed March 27, 2023.
For further information, petitioner may consult "Guidance for Petitioners" under the "Rules & Guidance" tab on the Court's website at www.ustaxcourt.gov.
In consideration of the foregoing, it is
ORDERED that petitioner's above-referenced filing (appearing at Docket Index No. 7) is hereby deemed stricken from the Court's record in this case.