Opinion
5030-23S
06-01-2023
MARK TRAVERS & TJ HUNT TRAVERS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On May 27, 2023, petitioners filed electronically in the above-docketed matter a document under the designation "Response to Answer". However, review of the record shows that the filing consists in its entirety of tax return material, i.e., a copy of a Form 8915-E, Qualified 2020 Disaster Retirement Plan Distributions and Repayments. As such, the filed document 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 document filed May 27, 2023, at Docket Entry #7, is hereby deemed stricken from the Court's record in this case.