Opinion
22983-22S
03-13-2023
SPENCER LEE SHAW & KATHERINE MAY SHAW, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On March 10 and 11, 2023, petitioners filed electronically in the above-docketed matter series of seven documents under the designations "First Supplemental Petition" and "First Supplement to Petition". However, review of the record shows that the filings consist of tax return and financial materials. As such, the filed documents appears 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 directly regarding such matters.
Upon due consideration, it is
ORDERED that the seven documents filed March 10 and 11, 2023, at Docket Entries #7 through 13, are hereby deemed stricken from the Court's record in this case.