Opinion
5128-23S
05-22-2023
PHILIP DANIEL NEUMANN & JENNIFER ELAINE NEUMANN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
Upon due consideration of the documents submitted by petitioners on May 15, 2023, and May 16, 2023, erroneously titled as Answers and as Briefs in support of the Answers, all of which appear to be in the nature of evidence, it is
ORDERED that the documents filed at Docket entries 7 through 18 are hereby recharacterized as petitioners' Reports. Petitioners are reminded that evidentiary materials generally are not filed with the Court; rather, they should be exchanged with counsel for the Internal Revenue Service as part of the process before trial and then introduced at trial if the case has not been settled prior thereto.