Opinion
9220-24
06-10-2024
JOSE R. RAMIREZ & MARIA A. RAMIREZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On June 6, 2024, petitioners filed electronically in the above-docketed matter two documents under the designation "First Supplemental Attachment to Petition". However, review of the record shows that the filings consist of tax return and financial materials pertaining to brokerage transactions. 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, once he or she files an answer or motion in this case, directly regarding such matters.
Upon due consideration, it is
ORDERED that the documents filed June 6, 2024, at Docket Index Nos. 6 and 7 and are deemed stricken from the Court's record in this case.