Opinion
16406-23S
11-22-2023
BRIAN YAKES & SUSAN YAKES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On November 21, 2023, petitioners filed electronically in the above-docketed matter three documents under the designation "Exhibit(s)". However, review of the record shows that the filings consist of tax return and financial materials. As such, the filed documents appear to be potentially evidentiary in nature, submitted by petitioners in support of their position herein.
Although the Court previously on October 19, 2023, issued to petitioners a Notice of Attachments in the Nature of Evidence, the Court would again stress 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, petitioners are accordingly advised to contact IRS counsel directly, once he or she files and answer in this proceeding, regarding such matters.
Upon due consideration, it is
ORDERED that the documents filed November 21, 2023, at Docket Index Nos. 8, 9, and 10 are deemed stricken from the Court's record in this case.