Opinion
26670-22W
01-04-2023
THOMAS SHANDS, Petitioner(s) v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On December 28, 2022, petitioner filed the petition to commence this whistleblower case pursuant to Internal Revenue Code section 7623. The Court's $60.00 filing fee was not paid.
The parties are reminded that, under Rule 345(b), Tax Court Rules of Practice and Procedure, in a filing with the Court 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."
Petitioner did not refrain from including in the petition identifying information with respect to the taxpayers to whom petitioner's claim relates (the target taxpayers) or fully redact the petition and its attachments as to references to the target taxpayer(s) and provide a reference list of redacted information. Accordingly, the Court will seal the petition and direct petitioner to file a properly redacted version of the petition.
Upon due consideration and for cause, it is
ORDERED that the petition, filed December 28, 2022, is sealed. It is further
ORDERED that the Clerk of the Court shall remove the petition from the Court's public record and it shall be retained by the Court in a sealed file which shall not be inspected by any person or entity not a party to this case, except by an Order of the Court. It is further
ORDERED that, when filing or lodging unsealed documents in this case in the future, the parties shall refrain from including, or take appropriate steps 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 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. It is further
ORDERED that, on or before January 27, 2023, petitioner shall pay the Court's $60.00 filing fee (or submit an Application for Waiver of Filing Fee, which is available on the Court's website, www.ustaxcourt.gov, by clicking on "eFiling & Case Maintenance", then by clicking on "Case Related Forms). Instructions on how to pay the filing fee can be found in the "Guidance for Petitioners" tab of the Court's website at www.ustaxcourt.gov. Failure to comply with this Order may result in the dismissal of this case for lack of jurisdiction. It is further
ORDERED that, on or before January 27, 2023, petitioner shall file a properly redacted version of the petition, in accordance with Rule 345(b), Tax Court Rules of Practice and Procedure.