Opinion
2233-24S
04-04-2024
KARL J. LEITZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On April 3, 2024, petitioner filed electronically in the above-docketed matter two documents under the designation "Exhibit(s)". However, review of the record shows that the filings consist of copies of divorce and custody materials. 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 settled or otherwise dismissed prior thereto. Because the IRS is separate from this Court, petitioner is accordingly advised to contact IRS counsel, once he or she has filed an answer or motion in this case, directly regarding such matters.
Upon due consideration, it is
ORDERED that the documents filed April 3, 2024, at Docket Index Nos. 6 and 7 and are deemed stricken from the Court's record in this case.