Opinion
16663-23S
01-10-2024
STEPHANIE WEBB-ADAMS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On December 28, 2023, petitioner filed electronically in the above-docketed matter a series of seven documents under the designations "Memorandum" and "Memorandum in Support of Memorandum". Review of the record shows that the initial submission consisted of a letter from petitioner further explaining her position, and thus is in the nature of an amendment to petition. However, the remaining filings consisted of materials pertaining to a residential lease and school records and, as such, appeared to be potentially evidentiary in nature, submitted by petitioner in support of petitioner's position herein.
The Court would therefore take this opportunity to advise petitioner 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.
Upon due consideration, it is
ORDERED that the document filed December 28, 2023, at Docket Index No. 11 shall be recharacterized as a Second Amendment to Petition. It is further
ORDERED that the documents filed December 28, 2023, at Docket Index Nos. 12 through 17 are hereby deemed stricken from the Court's record in this case.