Opinion
3503-24S
05-06-2024
RUSSELL J. WEST, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
Upon due consideration of the record in the above-docketed matter, and for cause, it is
ORDERED that the documents filed May 5, 2024, by petitioner at Docket Index Nos. 11 and 12 herein shall be recharacterized as a Second and Third Amendment to Petition, respectively.
Petitioner is reminded for future reference that 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.