Opinion
9138-23
07-18-2023
STEVEN C. REINER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
Upon due consideration of the Letter received July 3, 2023, it is
ORDERED that the above-referenced document is recharacterized as petitioner's Exhibit. Petitioner is advised 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 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 may wish to contact IRS counsel directly regarding such matters.