Opinion
390-24
05-09-2024
GABRIEL A. BAAWUAH & LUCY APPIAH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On January 3, 2024, a Petition was filed to commence the above-docketed case, and a First Amendment to Petition followed on April 1, 2024. Those documents and/or their attachments were not properly redacted to eliminate references to taxpayer identifying information. Subsequently, on May 8, 2024, petitioners filed a Motion To Seal the Petition and the First Amendment to Petition, presumably pursuant to Rule 27(h) of the Tax Court Rules of Practice and Procedure, which addresses inadvertent disclosure. However, petitioners did not simultaneously file duplicate redacted versions of the Petition and First Amendment to Petition. In view of the foregoing, it is
ORDERED that, on or before May 29, 2024, petitioners shall file as separate documents a Redacted Petition and a Redacted First Amendment to Petition that are exact duplicates of the original Petition and First Amendment to Petition filed, but with references to taxpayer identifying information redacted. It is further
ORDERED that the Clerk of the Court shall serve copies of the Petition filed in this case on January 3, 2024, and the First Amendment to Petition, filed April 1, 2024, on petitioners. Petitioners are reminded that the Redacted Petition and Redacted First Amendment to Petition should be exact duplicates of the originals filed, including all pages thereof, with references to taxpayer identifying information redacted. It is further
ORDERED that Clerk of the Court shall temporarily place under seal the Petition and First Amendment to Petition, pending action on petitioners' motion to seal, which shall be held in abeyance to allow for filing of the redacted documents.