Opinion
6511-23
05-18-2023
BRYAN MIKESH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On May 15, 2023, petitioner electronically filed (1) a First Amended Petition and (2) two additional sets of documents, each of which have been designated as a "Brief in Support of First Amended Petition." Upon review of these latter two filings, we note that they appear to include of documents in the nature of evidence. We therefore inform petitioner that those documents have not been received into evidence by the Court. Additionally, we inform petitioner that, unless otherwise directed by the Court, the appropriate time to present documentary evidence for inclusion in the Court's record is at the trial of this matter. Generally, evidentiary materials are not filed with the Court.
In consideration of the foregoing, it is
ORDERED that petitioner's Letter by Petitioner, filed May 9, 2023, is recharacterized as petitioner's "Exhibit(s) to Petition." It is further
ORDERED that petitioner's Brief in Support of First Amended Petition, filed May 15, 2023, at Docket Index No. 9 is recharacterized as petitioner's "Exhibit(s) to First Amended Petition." It is further
ORDERED that petitioner's Brief in Support of First Amended Petition, filed May 15, 2023, at Docket Index No. 10 is recharacterized as petitioner's "Exhibit(s) to First Amended Petition."