Opinion
14934-22S
07-12-2022
JENNIFER LEE VENTURA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On July 7, 2022, petitioner electronically filed a set of documents with the Court, designating that filing as a "Memorandum in Support of Petition." Upon review thereof, the Court notes that the filing consists of documents in the nature of evidence. We therefore advise petitioner that those documents have not been received into evidence by the Court and that, unless otherwise directed by the Court, the appropriate time to present documentary evidence for inclusion in the Court's record is at the trial of this matter. Generally, evidentiary materials are not filed with the Court.
If, in an effort to settle this matter before trial, petitioner would like respondent (i.e., the Internal Revenue Service) to review and consider certain documents, such as those that petitioner has filed with the Court, petitioner may provide those documents directly to the attorney representing respondent in this matter once that attorney enters his or her appearance.
For further information, petitioner may consult "Guidance for Petitioners" under the "Rules & Guidance" tab on the Court's website at www.ustaxcourt.gov.
The foregoing considered, it is
ORDERED that petitioner's above-referenced "Memorandum in Support of Petition" is hereby deemed stricken from the Court's record in this case.