Opinion
21208-22S
10-11-2022
DIMAS LAMBERTY & DENISE LAMBERTY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
Upon due consideration of the Exhibit filed October 4, 2022, and the documents filed as briefs in support thereof, 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, petitioner is accordingly advised to contact IRS counsel directly regarding such matters. It is further
ORDERED that, on or before November 1, 2022, petitioners are directed to file a Ratification of Petition on the enclosed form. Failure to comply with this Order may result in the dismissal of a petitioner from this case or other action as the Court deems appropriate.
RATIFICATION OF PETITION
__, have read the Ratification of Petition filed with the Court on __ and do hereby ratify and affirm the fling of aid document by affixing my signature hereto.