Opinion
913-24
02-07-2024
QUANG PHAM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On February 7, 2024, petitioner filed electronically in the above-docketed matter three documents under the designation "Statement this petition". However, review of the record shows that the filings consist of copies of Internal Revenue Service (IRS) communications and materials from a prior bankruptcy proceeding. As such, the filed documents appear to be potentially evidentiary in nature, submitted by petitioner in support of petitioner's position herein.
The Court would therefore take this opportunity to advise petitioner 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 or dismissed prior thereto. Because the IRS is separate from this Court, petitioner is accordingly advised to contact IRS counsel, once he or she files a motion or answer in this case, directly regarding such matters.
Upon due consideration, it is
ORDERED that the documents filed February 7, 2024, at Docket Index Nos. 5, 6, and 7 are hereby deemed stricken from the Court's record in this case.