Opinion
11630-23S
08-07-2023
CHARLES DEAN WIDHALM, 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 document filed August 6, 2023, by petitioner in the above-docketed matter at Docket Index No. 6 shall be recharacterized as a First Amendment to Petition.
For future reference, 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.