Opinion
17460-23
11-09-2023
MICHAEL F. BOLAND & JODI DORIGUZZI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On November 6, 2023, a petition was filed to commence the above-docketed case. On November 7, 2023, petitioners submitted a document under the designation "Redacted Petition" in which references to taxpayer identification number in the notice of deficiency attached to the petition have been eliminated. However, because additional changes were also made in the body of the petition, it does not qualify as a Redacted Petition, in accordance with Rule 27(h), Tax Court Rules of Practice and Procedure, which requires an exact duplicate.
The foregoing considered, it is
ORDERED the document filed November 7, 2023, at Docket Index No. 6, shall be recharacterized as First Amended Petition. Should petitioners wish to file a file a Redacted Petition that is an exact duplicate of the original petition filed November 6, 2023, but with references to taxpayer identification numbers redacted, the Court will then seal the unredacted original petition at that time.