Opinion
25356-21S
03-15-2022
ELIZABETH C. MEYER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Courtney D. Jones, Judge.
This case is scheduled for trial at the remote session of the Court scheduled to commence on May 9, 2022, for Des Moines, Iowa. On March 14, 2022, petitioner filed documents titled Exhibits(s) (docket entry no. 9). Attached thereto are documents similar to those which are currently on the record (petition with attached notice of deficiency, request for place of trial), and others that appear to be in the nature of evidence. Further, we believe petitioner attempted to redact these documents, however they are neither properly redacted nor properly filed per Tax Court Rule 23. Accordingly, the "Exhibit(s)" are not received into evidence.
We direct petitioner to the Standing Pretrial Order (docket entry no. 7), filed February 2, 2022, for guidance on how to properly prosecute this case. Likewise, petitioner is advised that Tax clinics and Bar sponsored calendar call programs provide important advice and assistance to many low income, self-represented taxpayers who have disputes with the Internal Revenue Service. The clinic for Des Moines, Iowa is:
Iowa Legal Aid LITC 1111 9th Street, # 230 Des Moines, IA 50314 800-532-1275 iowalegalaid.org
Upon due consideration, it is
ORDERED that petitioner's Exhibit(s), filed March 14, 2022, are recharacterized as petitioner's Letter dated March 14, 2022.