Opinion
8253-23S
05-31-2023
MELISSA L. SMART & RYAN J. SMART, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On May 26, 2023, petitioners filed electronically in the above-docketed matter two documents under the designation "Statement Form 1099". However, review of the record shows that the filings consist of copies of Forms 1099 Composite issued to Ryan J. Smart for the taxable year 2021. As such, the filed documents appear 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 documents filed May 26, 2023, at Docket Entries #5 and 6, are hereby deemed stricken from the Court's record in this case.