Opinion
12858-22S
07-07-2022
MARGARET D. OEHMIG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
Upon due consideration of the Letter filed on June 24, 2022, and the attachments thereto, it is
ORDERED that the above-referenced document is stricken from the record as being in the nature of evidence. 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 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 regarding such matters. It is further
ORDERED that, in addition to regular service on the parties, the Clerk of the Court is directed to serve a copy of this Order on Felicia C. Lasater, EA, at the address provided in the Letter.
Petitioner is advised that the Tax Court does not recognize powers of attorney, and only those practitioners specifically admitted to practice before the Court and having entered an appearance on behalf of a petitioner may submit documents to the Court on a petitioner's behalf.