Opinion
11548-23S
10-24-2023
ADAM TEGETHOFF, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On September 27, 2023, the Court entered an Order of Dismissal for Lack of Jurisdiction in this case on the ground that the Petition had not been ratified after the Court provided petitioner an opportunity to do so. On October 23, 2023, petitioner ratified the Petition.
On the same day, petitioner also submitted two documents, which were filed at Docket Index Nos. 9 and 10 as "Exhibit(s)." However, review of the record shows that these documents consist of financial materials. As such, the documents appear to be potentially evidentiary in nature, submitted in support of petitioner's position in this case.
The Court would therefore take this opportunity to advise petitioner that the above-referenced Exhibit(s) have not been received into evidence at this time and 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 to trial. Because the IRS is separate from this Court, petitioner is accordingly advised to contact IRS counsel directly regarding such matters.
Upon due consideration and for cause, it is
ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction entered September 27, 2023, in this case is vacated and set aside. It is further
ORDERED that the Court will take no action concerning petitioner's above-referenced Exhibit(s).