Opinion
25631-15W
01-05-2024
JOHN R. DEE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Joseph W. Nega Judge
On September 11, 2023, respondent filed a Motion for Leave to File the Administrative Record Under Seal and Declaration and Certification of Authenticity of Domestic Business Records Pursuant to Federal Rules of Evidence 902(11) as well as a Motion for Summary Judgment (Unredacted) and a Redacted Motion for Summary Judgment. These documents reference exhibits that were not attached or contemporaneously filed with the Court. Additionally, the Redacted Motion for Summary Judgment contains errors in redaction in paragraphs 12 and 13. On October 25, 2023, the Redacted Motion for Summary Judgment was stricken due to these errors in redaction. On January 2, 2024, respondent filed a Redacted Motion for Summary Judgment containing the same redaction errors as the September 11, 2023 Redacted Motion for Summary Judgment.
Accordingly, it is
ORDERED that respondent's Motion for Leave to File the Administrative Record Under Seal and Declaration and Certification of Authenticity of Domestic Business Records Pursuant to Federal Rules of Evidence 902(11), filed September 11, 2023, is granted in that respondent has leave to file those exhibits under seal. It is further
ORDERED that respondent's Redacted Motion for Summary Judgment, filed January 2, 2024, is hereby stricken from the Court's record in this case. It is further
ORDERED that, on or before January 19, 2024, respondent shall file a properly redacted Motion for Summary Judgment and shall file under seal the appropriate exhibits including the administrative record and Declaration of Debra McCullum.