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Moody v. Comm'r of Internal Revenue

United States Tax Court
Nov 14, 2022
No. 14603-22 (U.S.T.C. Nov. 14, 2022)

Opinion

14603-22

11-14-2022

SHALONDRA MOODY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

On November 14, 2022, petitioner filed electronically in the above-docketed matter a document under the designation "Response to Answer". However, review of the record shows that the filing consists in its entirely of a copy of a Form 1098-T, Tuition Statement. As such, the filed document appears to be potentially evidentiary in nature, submitted by petitioner in support of petitioner's position herein.

The Court would therefore take this opportunity to stress once again 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 prior thereto. Because the IRS is separate from this Court, petitioner is accordingly advised to contact IRS counsel directly regarding such matters.

Upon due consideration, it is

ORDERED that the document filed November 14, 2022, at Docket Entry #12, is hereby deemed stricken from the Court's record in this case.


Summaries of

Moody v. Comm'r of Internal Revenue

United States Tax Court
Nov 14, 2022
No. 14603-22 (U.S.T.C. Nov. 14, 2022)
Case details for

Moody v. Comm'r of Internal Revenue

Case Details

Full title:SHALONDRA MOODY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Nov 14, 2022

Citations

No. 14603-22 (U.S.T.C. Nov. 14, 2022)