Opinion
23560-22S
01-13-2023
DEBBY KOZIKOWSKI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On December 29, 2022, and January 5, 2023, petitioner filed electronically in the above-docketed matter a series of three documents. However, likely due to unfamiliarity with Tax Court procedures, review of the record shows that all are improperly titled, some were submitted duplicatively, and the majority appear to be potentially evidentiary in nature, submitted by petitioner in support of her position herein. To wit, the first consists of a letter, while the latter two are copies of financial brokerage materials.
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 settled prior thereto. Because the IRS is separate from this Court, petitioner is accordingly advised to contact IRS counsel directly regarding such matters. Direct communication between the parties should also help with the confusions noted by petitioner
Upon due consideration, it is
ORDERED that the document filed December 29, 2022, at Docket Entry #8 shall be recharacterized as a Letter. It is further
ORDERED that the documents filed January 5, 2023, at Docket Entries #9 and 10 are hereby deemed stricken from the Court's record in this case.