Opinion
3131-22W
04-27-2022
JACOB HEATH CLAYBORN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley Chief Judge.
On April 20, 2022, respondent filed a motion to dismiss for lack of jurisdiction. Attached to that motion are five exhibits, identified as Exhibit A through Exhibit E. Pursuant to Rule 345(b), Tax Court Rules of Practice and Procedure, and the Court's Order issued March 8, 2022, identifying information with respect to the target taxpayers included in Exhibits A and B attached to respondent's motion has been redacted.
On April 21, 2021, respondent filed a motion for leave to file exhibits under seal. Unredacted versions of Exhibits A and B to respondent's motion to dismiss for lack of jurisdiction are attached to respondent's motion for leave. As those exhibits include identifying information with respect to the target taxpayers in this case, pursuant to Rule 345(b), the Court will grant respondent's motion.
Upon due consideration of the foregoing, it is
ORDERED that respondent's motion for leave to file exhibits under seal, filed April 21, 2021, is granted in that respondent's motion and the attached unredacted Exhibits A and B are sealed and shall be 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.