Opinion
20658-23
01-25-2024
JACQUELINE L. A. MULLINGS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On January 24, 2024, petitioner filed a document under the designation "Exhibit(s)". However, review of the record shows that this filing consists of financial materials. As such, the filed document appears to be potentially evidentiary in nature, submitted by petitioner in support of her position herein. Further, petitioner is advised that the redaction method employed on the document leaves the account numbers still visible.
Although the Court previously on January 4, 2024, issued to petitioner a Notice of Attachments in the Nature of Evidence, the Court would again stress 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, once he or she files and answer in this proceeding, regarding such matters.
Upon due consideration, it is
ORDERED that the document filed January 24, 2024, at Docket Index No. 8, is deemed stricken from the Court's record in this case.