Opinion
1323-24W
02-07-2024
JAMES E. SCOTT, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On January 12, 2024, petitioner filed the petition to commence this case pursuant to Internal Revenue Code §7623 and a Motion to Proceed Anonymously. Attached to the Petition is a notice of determination concerning whistleblower action with respect to claim numbers 2019-005720 and 2019-005721. Petitioner has not identified for the Court the third-party taxpayer(s) (target taxpayer(s)) to whom his claims in this case relate.
The parties are reminded that, under Rule 345(b), Tax Court Rules of Practice and Procedure, when filing unsealed documents in a whistleblower action, the party making the filing "shall refrain from including, or shall take appropriate steps to redact, the name, address, and other identifying information of the taxpayer to whom the claim relates." Rule 345(b) further provides that the party "filing a document that contains redacted information shall file under seal a reference list that identifies each item of redacted information and specifies an appropriate identifier that uniquely corresponds to each item listed."
Upon due consideration, it is
ORDERED that, as petitioner has filed a Motion to Proceed Anonymously, the entire record in this case is temporarily sealed pending disposition of that motion. It is further
ORDERED that, on or before March 4, 2024, petitioner shall file a Response to this Order, marked "To Be Filed Under Seal", and therein set forth the name(s) of the target taxpayer(s) in this case. Documents to be filed under seal must be filed in paper, rather than electronically. Petitioner is not required to concurrently submit a redacted version of the Response. It is further
ORDERED that, on or before May 6, 2024, respondent shall file an Objection, if any, to petitioner's Motion to Proceed Anonymously. Failure to file an objection may result in the granting of petitioner's motion. It is further
ORDERED that, pursuant to Rule 345(b), when filing documents in the future that are not to be sealed, the parties shall take appropriate steps to avoid using or to redact the name, address, and other identifying information of the target taxpayer and, when appropriate, either (1) concurrently file or lodge under seal a reference list that identifies each item of redacted information and specifies an appropriate identifier that uniquely corresponds to each item listed or (2) concurrently file or lodge under seal an unredacted version of any redacted document that is filed or lodged. Documents to be filed under seal must be submitted to the Court in paper form.
If utilizing the first method, the parties shall file or lodge redacted versions of documents accompanied by a reference list of redacted information, which must be filed or lodged under seal and specifically identify and state each item of redacted information (for example, when the target taxpayer's name is redacted, the reference list must identify that redaction and also state the target taxpayer's name). Subsequent references in the case to a listed identifier will be construed to refer to the corresponding item of information.
If utilizing the second method, the versions shall be clearly marked as "Unredacted" or "Redacted", as appropriate, and the redacted version shall be an exact duplicate of the corresponding unredacted version, including attachments and exhibits, except for the redactions made with respect to the identifying information of the target taxpayer.
The Court encourages all litigants to register for electronic access (eAccess) so that they may electronically file and view documents in their Tax Court cases. If you currently file in paper and/or receive paper service from the Court, you are encouraged to register for eAccess by emailing dawson.support@ustaxcourt.gov. If you have not previously registered for eAccess, please do not attempt to electronically file documents in your case without first contacting dawson.support@ustaxcourt.gov to register for eAccess.