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.