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Nordstrom v. Comm'r of Internal Revenue

United States Tax Court
Nov 2, 2022
No. 23163-22S (U.S.T.C. Nov. 2, 2022)

Opinion

23163-22S

11-02-2022

MEAGAN ONA NORDSTROM & BRIAN ALEXANDER NORDSTROM, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge

On November 1, 2022 petitioners filed electronically in the above-docketed matter two documents under the designation "First Supplemental Petition" and "Administrative Record". However, review of the record shows that the filings consist of a Form 1098-T, Tuition Statement, and a Certification of Marriage. As such, the filed documents 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 documents filed November 1, 2022, at Docket Entries #6 and 7, are hereby deemed stricken from the Court's record in this case.


Summaries of

Nordstrom v. Comm'r of Internal Revenue

United States Tax Court
Nov 2, 2022
No. 23163-22S (U.S.T.C. Nov. 2, 2022)
Case details for

Nordstrom v. Comm'r of Internal Revenue

Case Details

Full title:MEAGAN ONA NORDSTROM & BRIAN ALEXANDER NORDSTROM, Petitioners v…

Court:United States Tax Court

Date published: Nov 2, 2022

Citations

No. 23163-22S (U.S.T.C. Nov. 2, 2022)