Opinion
12214-20
06-15-2023
TOSCANO HOLDINGS, LLC, TOSCANO INVESTMENTS, LLC, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth Crewson Paris Judge
On April 25, 2023, petitioner filed a Motion to Invalidate the Final Partnership Administrative Adjustment and Incorporated Memorandum of Law, docket entry 32, and a Declaration of Michelle Levin in Support of Motion to Invalidate the Final Partnership Administrative Adjustment and Incorporated Memorandum of Law, docket entry 33.
By Order dated May 23, 2023, docket entry 40, the Court advised the parties that petitioner had failed to fully redact a filing in accordance with Rule 27(a) of the Tax Court Rules of Practice and Procedure. The Court gave the parties fourteen (14) days to correct any omission of redactions from the document(s) identified in the Court's Order in compliance with Rule 27(a) of the Tax Court Rules of Practice and Procedure and request leave to file properly redacted substitute documents. The Court placed petitioner's Declaration of Michelle Levin in Support of Motion to Invalidate the Final Partnership Administrative Adjustment and Incorporated Memorandum of Law, filed April 25, 2023, docket entry 33, under temporary seal until further direction of the Court.
On June 2, 2023, petitioner filed (1) a Motion for Leave to File Memorandum in Support of Declaration of Michelle Levin in Support of Motion to Invalidate the Final Partnership Administrative Adjustment and Incorporated Memorandum of Law, docket entry 41; and lodged (2) a Memorandum in Support of Declaration of Michelle Levin in Support of Motion to Invalidate the Final Partnership Administrative Adjustment and Incorporated Memorandum of Law, docket entry 42. These documents are incorrectly titled, and consequently, the Court will recharacterize them appropriately.
As petitioner has complied with the Court's May 23, 2023, Order, the Court will replace petitioner's unredacted Declaration of Michelle Levin in Support of Motion to Invalidate the Final Partnership Administrative Adjustment and Incorporated Memorandum of Law, filed April 25, 2023, docket entry 33, with petitioner's Redacted Declaration of Michelle Levin in Support of Motion to Invalidate the Final Partnership Administrative Adjustment and Incorporated Memorandum of Law, lodged June 2, 2023, docket entry 42. The unredacted Declaration, filed April 25, 2023, docket entry 33, will remain under seal.
After due consideration, and for cause, it is
ORDERED that petitioner's unredacted Declaration of Michelle Levin in Support of Motion to Invalidate the Final Partnership Administrative Adjustment and Incorporated Memorandum of Law, filed April 25, 2023, docket entry 33, which was temporarily sealed by Order dated May 23, 2023, docket entry 40, shall remain 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. It is further
ORDERED that petitioner's Motion for Leave to File Memorandum in Support of Declaration of Michelle Levin in Support of Motion to Invalidate the Final Partnership Administrative Adjustment and Incorporated Memorandum of Law, filed June 2, 2023, docket entry 41, shall be recharacterized as petitioner's Motion for Leave to File Redacted Declaration of Michelle Levin in Support of Motion to Invalidate the Final Partnership Administrative Adjustment and Incorporated Memorandum of Law. It is further
ORDERED that petitioner's Memorandum in Support of Declaration of Michelle Levin in Support of Motion to Invalidate the Final Partnership Administrative Adjustment and Incorporated Memorandum of Law, lodged June 2, 2023, docket entry 42, shall be recharacterized as petitioner's Redacted Declaration of Michelle Levin in Support of Motion to Invalidate the Final Partnership Administrative Adjustment and Incorporated Memorandum of Law.