Opinion
21978-22
02-08-2023
JANICE SANFORD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN CHIEF JUDGE
For cause, it is
ORDERED that, on or before February 27, 2023, respondent shall file a response to this Order, addressing therein why no Answer, due December 13, 2022, has yet been filed in this case. It is further
ORDERED that the Exhibits received by the Court from petitioner on February 1, 2023, are hereby sealed and shall not be inspected by the public without an Order of the Court. 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 is accordingly advised to contact IRS counsel directly regarding such matters.