Opinion
8784-22S
07-22-2022
DOROTHY SHAY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On July 19, 2022, petitioner electronically filed a set of documents with the Court, designating that filing as petitioner's "Exhibit(s)." Upon review of the "Exhibit(s)," the Court notes that the filing consists of documents in the nature of evidence. We therefore advise petitioner that those documents have not been received into evidence by the Court and that, unless otherwise directed by the Court, the appropriate time to present documentary evidence for inclusion in the Court's record is at the trial of this matter. Generally, evidentiary materials are not filed with the Court.
If, in an effort to settle this matter before trial, petitioner would like respondent (i.e., the Internal Revenue Service) to review and consider certain documents, such as those that petitioner has filed with the Court, petitioner may provide those documents directly to the attorney representing respondent in this matter. That attorney's name and contact information are available in the Answer, filed June 6, 2022.
For further information, petitioner may consult "Guidance for Petitioners" under the "Rules & Guidance" tab on the Court's website at www.ustaxcourt.gov.
Upon due consideration and for cause, it is
ORDERED that the above-referenced filing designated as petitioner's "Exhibit(s)" is hereby deemed stricken from the Court's record in this case.