Opinion
15470-23S
10-05-2023
THAREEN VALERIE NESMITH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On October 2, 2023, petitioner filed electronically in the above-docketed matter a document under the designation "Exhibit(s)". However, review of the record shows that the filing while the filing includes a copy of the notice of deficiency underlying this proceeding, it also includes correspondence and materials potentially evidentiary in nature, presumably submitted by petitioner in support of petitioner's position herein.
Although the Court will be lenient in not striking the submission in this instance, the Court would take this opportunity to advise petitioner 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, who will in the future file an answer in this proceeding, directly regarding such matters.
Upon due consideration, it is
ORDERED that the document filed October 2, 2023, at Docket Index No. 6 shall be recharacterized as a First Amendment to Petition.