Opinion
11343-23S
07-19-2023
JONATHAN MOSKOW & LESLIE STRICKLER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On July 18, 2023, 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 letters and forms pertaining to health insurance. As such, the filed document appear 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 introduced at 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 directly regarding such matters.
Upon due consideration, it is
ORDERED that the document filed July 18, 2023, at Docket Index No. 5 is deemed stricken from the Court's record in this case.