Opinion
521-23
02-14-2023
TIMOTHY JAMES SCHOEN & KARINE MARIE-CECILE BURKHARDT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
Upon due consideration of petitioner Timothy James Schoen's Application for Waiver of Filing Fee, submitted January 23, 2023, and amended January 24, 2023, it is
ORDERED that, on or before March 6, 2023, petitioner Karine Marie-Cecile Burkhardt shall submit an Application for Waiver of Filing Fee. Failure to comply with this Order may result in the denial of the application for waiver or other action as the Court deems appropriate.
Petitioners are advised that the document filed as petitioners' Letter on January 24, 2023, has not been received into evidence by the Court. 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, petitioners are advised to contact IRS counsel directly regarding such matters.