Opinion
390-24
05-24-2024
GABRIEL A. BAAWUAH & LUCY APPIAH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On January 3, 2024, a Petition was filed to commence the above-docketed case, and a First Amendment to Petition followed on April 1, 2024. Those documents and/or their attachments were not properly redacted to eliminate references to taxpayer identifying information. Subsequently, on May 8, 2024, petitioners filed a Motion To Seal the Petition and the First Amendment to Petition, presumably pursuant to Rule 27(h) of the Tax Court Rules of Practice and Procedure, which addresses inadvertent disclosure. Duplicate redacted versions of the Petition and First Amendment to Petition, i.e., a Redacted Petition and Redacted First Amendment to Petition, then followed on May 22, 2024.
In view of the foregoing, it is
ORDERED that petitioners' Motion To Seal the Petition and the First Amendment to Petition is granted in that it is:
ORDERED that the unredacted petition filed January 3, 2024, and unredacted First Amendment to Petition, filed April 1, 2024, are sealed and shall not be inspected by any person or entity not a party to this case, except by an Order of the Court. It is further
ORDERED that any party submitting for filing redacted and unredacted copies of a document shall clearly mark the original document as "Unredacted" and copies thereof as "Redacted" and submit the "Unredacted" in a separate envelope clearly marked "Unredacted."