Opinion
1354-24
03-25-2024
ROSALIND BANKS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On March 24, 2024, petitioner made two electronic filings in this case, designating them as (1) a First Amended Petition, at Docket Index No. 6, and (2) a Brief in Support of Answer to Amended Petition, as Amended, at Docket Index No. 7. Review shows that the latter filing is more akin to an amendment to the First Amended Petition.
Further review of the record shows that the Petition electronically filed by petitioner to commence this case on January 26, 2024, consists solely of a completed statement of petitioner's taxpayer identification number. Although a taxpayer must submit with the petition a statement of his or her taxpayer identification number, see Rule 20(b), Tax Court Rules of Practice and Procedure, the Court does not file that statement or make it a part of the Court's file in the case. See Note to Rule 20, 130 T.C. at 382-383 (2008). Moreover, as noted above, petitioner has now filed a proper amended petition.
Upon due consideration and for cause, it is
ORDERED that the Petition shall be sealed from public view and 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 the filing at Docket Index No. 7 is recharacterized as petitioner's First Amendment to First Amended Petition.