Opinion
7045-19 12364-20 12379-20
02-22-2023
PICAYUNE PEARL AGGREGATES, LLC, PICAYUNE PEARL AGGREGATES INVESTORS, LLC, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Courtney D. Jones, Judge.
The Court received a request from a non-party to this proceeding for copies of Record Document Nos. 016, 019, 021, 023, 024, 034, 035, 038, and 039. As a court of public record, we intend to provide the requested copies on March 14, 2023.
The onus is on the filing party to ensure its documents are properly redacted pursuant to Rule 27(a) of the Tax Court Rules of Practice and Procedure. However, the Court acknowledges the potential for inadvertent disclosures of sensitive information and appreciates the privacy interests of litigants and third parties. Accordingly, the parties shall have until March 13, 2023, to ensure compliance with, and if necessary, to correct any omissions of redaction pursuant to Rule 27(a), and to request leave to file properly redacted substitute documents. See Rule 27(h). It is, therefore, ORDERED that the parties shall, on or before March 13, 2023, file with the Court a joint status report and specifically inform the Court, after a thorough review of Record Document Nos. 016, 019, 021, 023, 024, 034, 035, 038, and 039, if all the requested documents are properly redacted pursuant to Rule 27(a) of the Tax Court Rule of Practice and Procedure.