Opinion
26995-21S
07-26-2022
Melissa Arteaga & Andres Felipe Malagon Naranjo, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Diana L. Leyden, Special Trial Judge
This case is calendared for trial at the November 28, 2022, Houston, Texas, Trial Session of the Court. On July 27, 2021, petitioners timely filed a petition challenging a notice of determination dated April 26, 2021, issued for tax year 2018. Petitioners' petition consisted of 80 pages and includes unredacted personal identifying information.
Rule 27(a), Tax Court Rules of Practice and Procedure, generally provides that in an electronic or paper filing with the Court, a party or nonparty making the filing should refrain from including or should take appropriate steps to redact certain specified information, such as taxpayer identification numbers and financial account numbers. Due to the unredacted personal identifying information appearing in the petition, the Court will take steps to seal petitioners' petition to protect their information. For cause, it is
ORDERED that on the Court's own motion the unredacted petition filed to commence this case on July 27, 2021, is sealed to public view. It is further
ORDERED that the Clerk of the Court shall remove the unredacted petition from the Court's public record, and the unredacted petition shall be retained by the Court in a sealed file, which shall not be opened for inspection by any person or entity except by Order of the Court.