Opinion
5310-22
05-28-2024
CARL B. BARNEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Christian N. Weiler, Judge
The Court received a copy request from a nonparty to this proceeding for documents. The documents, identified below, may contain personal identifiable information, such as a mailing address and social security number:
Index No. 1 - The Petition, with attachments (50 pages), filed March 17, 2022; Index No. 4. - Respondent's Answer; Index Nos. 31 & 34 - Exhibits 1-J through 13-J of the First Stipulation of Facts; and Index No. 84 - Second Stipulation of Facts and Exhibits.
Rule 27(a) of the Tax Court Rules of Practice and Procedure provides that a party or nonparty shall refrain from including or shall take appropriate steps to redact the following information in any paper or electronic filing with the Court: (1) Taxpayer identification numbers (e.g., Social Security numbers or employer identification numbers). (2) Dates of birth. If a date of birth is provided, only the year should appear. (3) Names of minor children. If a minor child is identified, only the minor child's initials should appear. (4) Financial account numbers. If a financial account number is provided, only the last four digits of the number should appear.
Rule 27(h) further provides that a party may correct an inadvertent disclosure of identifying information in a prior filing by submitting a properly redacted substitute by leave of Court. As a court of public record, nonparties can request copies, but the Court will give the parties ten (10) days to review the above-described documents, correct any omission of redactions pursuant to Rule 27(a), and request leave to file properly redacted substitute documents.
After due consideration, and for cause, it is
ORDERED that on or before June 10, 2024, the parties shall file a Joint Status Report specifically informing the Court whether the requested documents are properly redacted in compliance with Rule 27(a).
If necessary, either party may request additional time to correct any omissions of redactions pursuant to Rule 27(a), including filing any related motions to seal