Opinion
5932-24S
07-16-2024
PATRICK CHARLES WEAVER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On July 1, 2024, petitioner submitted a filing titled "Declaration of Patrick Weaver in Support of Brief in Support of Attachment to Petition" (Docket Index No. 10) and fourteen documents designated as supporting briefs (Docket Index Nos. 9, 11 through 23). The filing at Docket Index No 10 appears to be a cover letter to the rest, all of which appear to be evidentiary in nature.
Petitioner is advised 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. Respondent's counsel's contact information may be found in the Answer filed on June 4, 2024.
For cause, it is
ORDERED that the document filed at Docket Entry No. 10 is recharacterized as petitioner's Letter. It is further
ORDERED that the documents filed at Docket Entry No. 9, and at Docket Entry Nos. 11 through 23, are recharacterized as Exhibit(s).