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Lomax v. Comm'r of Internal Revenue

United States Tax Court
Nov 23, 2022
No. 23088-22 (U.S.T.C. Nov. 23, 2022)

Opinion

23088-22

11-23-2022

PAULA R. LOMAX, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

Upon due consideration of the Exhibit filed November 18, 2022, and the document styled as a declaration 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.


Summaries of

Lomax v. Comm'r of Internal Revenue

United States Tax Court
Nov 23, 2022
No. 23088-22 (U.S.T.C. Nov. 23, 2022)
Case details for

Lomax v. Comm'r of Internal Revenue

Case Details

Full title:PAULA R. LOMAX, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Nov 23, 2022

Citations

No. 23088-22 (U.S.T.C. Nov. 23, 2022)