Opinion
8444-23S
09-19-2023
MATHEW JAMES BERRY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
Further review of the record in this case reveals that the Petition electronically filed by petitioner on May 26, 2023, consists solely of a completed statement of petitioner's taxpayer identification number. Although a taxpayer must submit with the petition a statement of his or her taxpayer identification number, see Rule 20(b), Tax Court Rules of Practice and Procedure, the Court does not file that statement or make it a part of the Court's file in the case. See Note to Rule 20, 130 T.C. at 382-383 (2008). Moreover, on July 31, 2023, petitioner filed a First Amended Petition as directed by the Court.
Upon due consideration and for cause, it is
ORDERED that the Petition shall be sealed and retained by the Court in a sealed file which shall not be inspected by any person or entity except by an Order of the Court.