Opinion
11973-24
07-29-2024
TRACY KATHLEEN MORAN & MARC JAMES MORAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On July 26, 2024, petitioners filed electronically in the above-docketed matter a document under the designation "Exhibit(s)". However, review of the record shows that the filing consists of a copy of wage information from an employer. As such, the filed document appears to be potentially evidentiary in nature, submitted by petitioners in support of their position herein.
The Court would therefore take this opportunity to advise petitioners 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 presented in connection with a scheduled trial if the case has not been settled prior thereto. Because the IRS is separate from this Court, petitioners are accordingly advised to contact IRS counsel, once he or she files an answer or motion in this case, directly regarding such matters.
For further information, petitioners may consult "Guidance for Petitioners" under the "Rules & Guidance" tab on the Court's website at www.ustaxcourt.gov.
Upon due consideration, it is
ORDERED that the document filed July 26, 2024, at Docket Index No. 8 is deemed stricken from the Court's record in this case.