Opinion
18013-23S
11-21-2023
VERNON SHUMAKER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On November 17, 2023, petitioner filed electronically in the above-docketed matter a series of three documents under the designations "Brief in Support of Petition" and "Brief in Support of Brief in Support of Petition". However, review of the record shows that the filings consist of copies of correspondence and government records pertaining to a data breach and apparent identity theft. As such, the filed documents appear to be potentially evidentiary in nature, submitted by petitioner in support of his position herein.
The Court would therefore take this opportunity to advise petitioner 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, petitioner is accordingly advised to contact IRS counsel, once he or she becomes involved in this proceeding, directly regarding such matters.
Upon due consideration, it is
ORDERED that the documents filed November 17, 2023, at Docket Index Nos. 6, 7, and 8 and are deemed stricken from the Court's record in this case.