Opinion
12123-21
06-17-2022
DOR ATZMON & ANEBA ATZMON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Emin Toro, Judge.
This case is currently calendared for trial during the Court's September 26, 2022, Denver, Colorado, trial session. On June 13, 2022, petitioners filed an unopposed Motion to Seal Document or Substitute First Amended Petition (Doc. 17). Petitioners move the Court to seal the First Amended Petition because it contains personal confidential information or to allow petitioners to file a substitute.
Under Rule27(a), Tax Court Rules of Practice and Procedure, in a filing with the Court, the party making the filing generally should refrain from including or should take appropriate steps to redact certain specific identifying information, such as taxpayer identification numbers. Rule 27(h) provides that a party may correct an inadvertent disclosure of identifying information in a prior filing by submitting a properly redacted substitute filing within 60 days of the original filing without leave of the Court, and thereafter only by leave of the Court.
Upon due consideration, it is hereby
ORDERED that petitioners' Motion to Seal Document or Substitute First Amended Petition is granted in that petitioners' First Amended Petition (Doc. 12) lodged on May 26, 2022, and petitioners' First Amended Petition (Doc. 15) filed May 31, 2022, are sealed. It is further
ORDERED that the Clerk of the Court shall seal from the public viewing petitioners' First Amended Petition (Doc. 12) lodged on May 26, 2022, and petitioners' First Amended Petition (Doc. 15) filed May 31, 2022. It is further
ORDERED that, on or before June 30, 2022, petitioners shall file a redacted First Amended Petition. The redacted First Amended Petition shall be an exact duplicate of the original First Amended Petition filed May 31, 2022, but with personal confidential information redacted from it. The redacted First Amended Petition must be clearly marked "REDACTED."