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O'Neill v. Comm'r of Internal Revenue

United States Tax Court
Mar 3, 2023
No. 10950-22 (U.S.T.C. Mar. 3, 2023)

Opinion

10950-22

03-03-2023

MARYANN O'NEILL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge

On March 1, 2023, petitioner filed electronically in the above-docketed matter a document under the designation "First Amendment to Notice of Attachments in the Nature of Evidence". However, review of the record shows that the filing consists largely of materials evidentiary in nature that had already been attached to the initial petition filed in this case, presumably submitted by petitioner in support of her position herein.

Although the Court previously on May 16, 2022, 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. In this case in particular, there is also a pending Motion for Entry of Decision, filed February 28, 2023, by petitioner, such that settlement appears likely.

Upon due consideration, it is

ORDERED that the document filed March 1, 2023, at Docket Entry #14 is hereby deemed stricken from the Court's record in this case.


Summaries of

O'Neill v. Comm'r of Internal Revenue

United States Tax Court
Mar 3, 2023
No. 10950-22 (U.S.T.C. Mar. 3, 2023)
Case details for

O'Neill v. Comm'r of Internal Revenue

Case Details

Full title:MARYANN O'NEILL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Mar 3, 2023

Citations

No. 10950-22 (U.S.T.C. Mar. 3, 2023)