Opinion
983-23S
02-27-2023
MILKA J. VEGA, A.K.A. MILKA J. VEGA CAMACHO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On February 25, 2023, petitioner filed electronically in the above-docketed matter a document under the designation "Administrative Record". However, review of the submission shows that the filing consists of materials already attached to the petition filed February 7, 2023. Additionally, certain of the items included appear to be potentially evidentiary in nature, submitted by petitioner in support of petitioner's position herein.
Although the Court previously on February 8, 2023, issued to petitioner a Notice of Attachments in the Nature of Evidence, the Court would again stress 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 directly regarding such matters, once he or she enters an appearance in this proceeding.
Upon due consideration, it is
ORDERED that the document filed February 25, 2023, at Docket Entry #7 is hereby deemed stricken from the Court's record in this case.